Tribunal Excludes Furnished Lettings Business from Inheritance Tax Relief

In a ruling of interest to anyone engaged in renting out furnished properties, the First-tier Tribunal (FTT) has taken a restrictive approach to the circumstances in which such enterprises may qualify for Business Property Relief (BPR) from Inheritance Tax (IHT). The case concerned a house set in scenic grounds which…

Unconventional NHS Job Interview Infected by Discrimination, ET Rules

Many employers understandably prefer an informal atmosphere when interviewing job candidates. However, as an Employment Tribunal (ET) ruling showed, there is always a risk that such an approach may leave room for bias or discrimination to creep unintentionally into the selection process. The case concerned a man of mature years…

BBC Fined for Breaching Embargo on Recording of Court Proceedings

During the COVID-19 pandemic, the majority of court hearings have been conducted remotely, via online video link, but the strict ban on any private recording of legal proceedings has throughout remained fully in force. In a case on point, the BBC received a stiff fine for breaching that embargo. The…