Non-discrimination principle meaning

Does a seller need to disclose land contamination to a buyer? If the seller knows the land is contaminated, there is no obligation to reveal this to a purchaser; the principle of ‘buyer beware’ applies. However, when responding to CPSE enquiries, the seller must avoid any misleading statements. 16.4 Please provide (so far as the Seller is aware) details of: (a) historic and current uses of the Property and activities undertaken there; and (b) whether any hazardous substances, or contaminative or potentially contaminative materials, are in, on or beneath the Property, including asbestos or asbestos-containing materials, any known waste deposits, present or former storage areas for hazardous or radioactive substances, existing or previous storage tanks (above or below ground), and any parts of the Property that are or were landfill. A seller will typically seek the benefit of the ‘sold with information’ statutory exclusion and authorise the buyer to carry out its own site investigations. A typical response would be: ‘the buyer may undertake its own investigations...

Cable News International Inc v Ms. Saima Bhatti , [2025] EAT 63 Judge Timothy Kerr dismissed the appeal brought by Cable News International Inc. He concurred with Employment Judge Pavel Klimov that reporter Saima Mohsin, whose legal name is Saima Bhatti, is entitled to pursue claims for unfair dismissal, equal pay and discrimination against the respondent, internationally recognised as 'CNN'. The appellate tribunal recorded that the finding that the claimant’s employment bore a sufficient connection with Great Britain from [the beginning of March 2017] onwards rested on his evaluation of the evidence, and that he neither erred in principle nor adopted a wrong approach to the evaluative assessment of that evidence, as set out by the tribunal...

In this issue: Companies and corporation tax Employment taxes Taxes management and litigation International Individuals Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Companies and corporation tax Court of Appeal holds that payments in settlement of regulatory breaches were tax deductible (ScottishPower v HMRC) As noted in Tax weekly highlights—23 January 2025, the Court of Appeal has concluded that consumer redress paid by ScottishPower to resolve regulatory investigations is deductible for corporation tax, reversing the outcomes reached by both the First-tier Tax Tribunal (FTT) and the Upper Tribunal (UT). On the facts, the Court determined these sums were not fines or penalties and so the rule in McKnight (HM Inspector of Taxes) v Sheppard, which renders fines and penalties non-deductible, did not apply. The Court also dismissed the presence of any broader principle, in this context, that a payment must follow the tax treatment of...

In this issue: Budgets and Finance Bills Court of Protection UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Pensions, insurance and tax efficient investments International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q&A Useful information Budgets and Finance Bills Autumn Budget 2024 The Chancellor of the Exchequer, Rachel Reeves, presented the government’s Autumn Budget on Wednesday, 30 October 2024. For analysis of the consultations and statements pertinent to Private Client practitioners, see News Analyses: Autumn Budget 2024—Private Client analysis and Video analysis—Autumn Budget 2024: initial reaction from Harriet Brown, barrister at Old Square Tax Chambers. For coverage of the corporate tax themes, see News Analyses: Autumn Budget 2024—Tax analysis and Video analysis—Autumn Budget 2024: initial reaction from John Endacott,...

Overview This Practice Note forms part of our LLB Contract Law series for law students. It surveys the remedies for breach of contract, with damages at the heart of the common law response. Setting remedies within the framework of contract, it explains when a party may terminate—most notably for breach of conditions and of innominate (or ‘intermediate’) terms. It then sets out the expectation principle from Robinson v Harman (1848) 1 Exch 850, stressing that an award should put the claimant in the position they would have been in had performance occurred. The Note next traces the principal constraints on recovery—causation, remoteness, and the duty to mitigate—and discusses leading cases on mitigation to show how these limits operate even once breach is proved. It also considers alternative measures—expectation, reliance and, in rare cases, restitutionary recovery—before addressing quantification, including the contrast between ‘difference in value’ and ‘cost of cure’ illustrated by Ruxley Electronics v Forsyth [1996] AC 344. Finally, it deals with non-pecuniary loss and the contemporary approach to liquidated...

Scope This Practice Note reviews the technical, environmental and economic aspects of biomass heating. For information on biomass combined heat and power, see Practice Note: Combined heat and power—technology. What is biomass heating? Biomass heating involves burning organic, non-fossil materials to produce heat. In principle, a range of fuels can be used, including: animal dung domestic and industrial waste biodiesel wood Biomass heating is viewed as very low carbon and forms a significant element of the UK’s plans to reduce carbon emissions. This note concentrates on technologies at commercial scale commonly adopted in the UK that use biomass as wood chips or pellets, although much of the detail is also relevant to domestic situations. Wood chips and pellets are two prevalent biomass fuels. Wood pellets are produced from sawdust, compressed into short cylinders, and offer greater uniformity than wood chips. Pellets are denser, more compact and simpler to manage. A further key advantage is their higher energy...

This Practice Note considers how equal pay (equality of terms) applies to women who are pregnant or on ordinary or additional maternity leave (OML/AML). It also examines key elements relevant to pregnancy and maternity within equal pay law, including: the implied maternity equality clause, covering its impact and the duration of the protected period the principle that a comparator is unnecessary for pregnancy- and maternity-related equal pay claims how pay rises, bonuses and pension contributions are handled during maternity leave and on returning to work A woman away from work on maternity leave occupies a distinct position that merits particular protection, yet is not comparable to a man who is actually working. Consequently, she is not entitled to full pay during maternity leave, notwithstanding the equal pay principle in the Treaty on the Functioning of the European Union. That said, being on maternity leave does not remove all equal pay entitlements for the duration of the absence (see: Effect of maternity...