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Swift v Carpenter Appeal Now Decided: The Approach To Accommodation Claims

The decision of Lord Justice Irwin in the above Appeal on housing costs has now been handed down. The Court has abandoned Roberts v Johnstone. The Court awarded £801,913 based on the full cost of housing less a reversionary interest calculated on a discount of 5% based on table 28 of the Ogden Tables. [...]

Electric Vehicles as a Company Car

Reasons to purchase an electric vehicle through your company Previously, having a car provided to you though your own limited company, or having a vehicle provided to you by your employer, may have seemed too costly to consider, as the personal tax burden can often outweigh the corporation tax saving generated. This is due [...]

Share Schemes

Tax advantaged share option schemes involve employees or full time directors being granted options to buy shares in the company which employs them at a set exercise price. The grant of an option is when the option is given to the employee, and exercising the option is when the option is used to purchase [...]

Roberts v Johnstone Alternative Accommodation Awards

The leading case authority for the approach to the assessment of the cost of alternative accommodation for a disabled claimant is Roberts v Johnstone [1989] QB 878. This case ruling set out that the measure of damages in respect of additional housing costs necessitated by a plaintiff’s injuries is the additional cost over [...]

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