ࡱ> &(#$%yq 5dbjbjt+t+ 5AAf]G]4hpD^MMM=,`$9MMMM^UML^J<MtJ^,`9|c( 020 8900 0199 Email: ivor@levlaw.demon.co.uk Fax: 020 8900 2507 IVOR LEVY & CO Incorporating Adam Shale & Co SOLICITORS  Tax Simplification for Enterprise Investment Schemes (EIS), Enterprise Management Incentives (EMIs) and Venture Capital Trusts (VCTs) The Inland Revenue has set up four specialist offices around the country to streamline enquiries and applications for EIS, EMIs and VCTs. Enterprise Investment Schemes allow qualifying companies to give investors the benefit of income tax and capital gains tax relief on their investments. Investments in Venture Capital Trusts give similar tax incentives and companies granting share options to employees under Enterprise Management Incentives can give tax benefits for both the company and the employees. These schemes can, therefore, be very beneficial to companies, their investors and their employees but to prevent abuse there are many pages of complex statutory provisions and regulations. It is time-consuming and therefore difficult for the higher-risk, usually start-up, companies at which these reliefs are aimed. These new offices in Cardiff, Maidstone, Middlesbrough and Dundee will help companies and their advisers to clarify concerns about eligibility, and obtain vital advance clearance to benefit shareholder investors, the company and employees. These centres will also be available to consider any points regarding continuing qualification for EMI options after they have been granted. Human Rights Act 1998 There has been much publicity about the introduction of the Human Rights Act, which came into force on 2 October 2000. It may surprise some to know that there is scope for this Act to give protections to the taxpayer in the UK. The Human Rights Act incorporates the principles of the European Convention on Human Rights. This was a treaty signed by the UK and other states in the 1950s. The Human Rights Convention and First Protocol have articles with headings such as, right to life, prohibition of torture right to education, and right to free elections. These do seem to be remote from income tax and the like, but there are others with a wider scope, such as right to a fair trial, no punishment without law, right to respect for private and family life and prohibition of discrimination. The European Court of Human Rights has been in operation for many years, and a quick search of the cases reveals 100 cases with references to tax. For example, claims have been made to the European Court of Human Rights by individuals objecting (on religious grounds) to the application of their tax for military purposes and under the articles relating to torture, slavery and forced labour, in respect of the requirement to operate a tax payment system like PAYE. Readers who have had to operate PAYE in practice will relate to the concerns here! However, these claims were unsuccessful. A relatively recent application against the UK came from National & Provincial Building Society, the Leeds Permanent Building Society and the Yorkshire Building Society in connection with a change to the part of the Finance Act 1991 that purported to have retrospective effect, and had an impact on these former building societies. This application was also unsuccessful, but figures have been given to suggest that 23% of all the tax cases have been successful. There are a number of areas where the new Act is likely to have an impact. Right to a fair trial (Article 6) Tax cases go to court and clearly a right to a fair trial is important. Interestingly, the European Convention classifies an offence that gives rise to a punitive penalty as a criminal offence. This means that cases where the Inland Revenue could or intends to impose a penalty (which is common) will be given additional rights under the convention, for example, the right to defend himself in person or through legal assistance of his own choosing or, if he has not sufficient means to pay for legal assistance, to be given it free when the interests of justice so require. Also, where a tax case is deemed to relate to a criminal offence, there is a presumption of innocence until proven guilty, which contrasts with the usual procedure for a civil tax case. Although this article may apply to cases in the High Court, it probably does not apply to appeals to the general and special commissioners and the VAT tribunal. Right to respect for private and family life (Article 8) The Inland Revenue currently has very wide powers to obtain information, normally under s.20 of the Taxes Management Act 1970. Requests for excessive information of a personal nature, for example personal spending habits, may breach this Article. Also requests for copies of privileged documents, such as correspondence between a solicitor and client, might be in breach of the right to a fair trial. The coming into force of the Human Rights Act may not give rise to a significant number of cases being brought against the United Kingdom as a result of the actions of the Inland Revenue or Customs & Excise. It is to be hoped, however, that it will serve as a means of protection for the taxpayers, particularly in the event of an investigation. Readers with any concerns may find it worth seeking legal advice on this new area of English law. Is IR35 in breach of the Human Rights Act? Following on from the above item, it may be interesting to note that leave has been given for a case to be heard for a judicial review of the legislation commonly known as IR35, in the light of the new Act. This legislation is designed to tax individuals trading through service companies, largely as though they were employees. This means that there is a PAYE and national insurance liability. The hearing of this case is expected to take place in February 2001. Claiming back the VAT on legal fees The VAT on legal costs relating to an abortive and possibly exempt supply have been disallowed in a recent case. A property and investment management company was negotiating for the purchase of a building in the City of London and the grant of a lease of that property to a prospective lessee. The prospective lessee decided to bypass the property company and go straight to the vendor. As a result the property company lost out and brought a legal claim against the lessee for breach of trust. The case settled and the property company received payment of damages. There remained the legal fees and the VAT on them. This matter was complicated by the fact that the expenditure was partly incurred before registration. This case came before a VAT tribunal, which found the fact that the expenditure was partly incurred before the registration was not a problem. The purchase of the property was, however, abortive, and in any event application might have been made for the sale of the property to be an exempt supply, so the claim for the input VAT on the legal costs had to be disallowed. The VAT on some legal fees is allowable, so it is worth checking to ensure a correct claim is made. Property Heavy fines for fly-boarding The vast majority of estate agents do their level best for their clients, and act in a conscientious and honest way. But every profession has its share of those whose standards fall below what is acceptable, and it sometimes seems that estate agents have more than their fair share. Some of the tactics employed remain within the law (just), but others may overstep the boundary. Should this happen, the courts can crack down hard, as is shown by a recent case. A firm of estate agents had been fly-boarding: putting up sold signs on property for which it had no instructions and for which it had no authority from the owners. Complaints were made and the offending firm prosecuted and fined in the magistrates court. It appealed against the level of the fine. The Court of Appeal pointed out that not only were the boards unsightly, they also implied that the agents had successfully sold the property. The result would have been to give the public a completely false impression of the selling ability of the agents. It also disadvantaged those agents who carried on business honestly. This was an offence under the Trade Descriptions Act, and deserved a hefty financial penalty. In reviewing the current sentencing practice of the magistrates, the court found that the level of fines imposed was in the region of 100 per offence. This was far too low for what are commercial crimes. To be effective, the fine had to be realistic. That meant, in the present case, a fine of 2,000 per offence. The court expressed a wish that a clear message would go out to magistrates courts that the penalties which they were awarding were too low, and should be substantially increased. Tenants service charges challenged A constant bone of contention between landlords and tenants is the service charge. Some landlords try to load the service charges by including unreasonable costs in their favour. Others act reasonably, but still face resistance from their tenants. What are the legal rights of a tenant who wishes to challenge the bill, and can it be reopened after it has been paid? The tenants rights here are set down in the Landlord and Tenant Act 1985. This allows a landlord to recover only those items which have been reasonably incurred and provided to a reasonable standard. Following changes introduced by the Housing Act 1996, a tenant can refer a disputed charge to a leasehold valuation tribunal. But can a service charge be challenged after payment, particularly when the payment was made some years ago? Yes, said the Divisional Court in a recent case. Tenants had been charged management fees in relation to a series of major works carried out over a period of time since 1989. They now sought to argue that these exceeded the fees of 10% agreed in 1987, and wanted the fees assessed for reasonableness. The landlord argued the law allowed only those tenants who had not yet paid the service charge to challenge it. The tenants replied that it made no difference whether the tenants had already paid, paid under protest, or not paid at all. The tenants argument won the day. There was no reason, said the court, to distinguish between those who had paid, paid under protest reserving the right to challenge the reasonableness of the charges, paid without reserving that right or refused to pay at all. If the landlord was correct, tenants would be encouraged not to pay the service charge for fear of losing their right to challenge it. That would not be in the interests of landlords or tenants. Although the events had occurred many years ago, the tenants application was not yet out of time, as the relevant limit here was 12 years. Leases, assignments and authorised guarantee agreements Commercial landlords should be aware of the sea changes introduced at the end of 1995 to their rights to impose conditions on any sale of the lease by the tenant, and the selling tenants continuing liability thereafter. For all new leases created after 1995 (apart from residential leases), the landlord can now stipulate the circumstances in which it is prepared to allow a tenant to dispose of the lease, and any conditions which it wishes to impose. Beforehand, the landlord had always to act reasonably, under the watchful eye of the court. But now, so long as the stipulation is clearly set out in the lease, it is automatically deemed to be reasonable. The effect is to give the landlord a much greater degree of control. So far, so good. The bad news is that the new law automatically releases the original tenant from all further liability under the lease, so if the new tenant fails to pay the rent, the landlord can no longer look to the earlier tenant to make good any shortfall. Nevertheless, all is not lost. If it has already been agreed by the landlord and tenant (and the best place to do this is in the lease), the landlord is entitled, as a condition of giving consent to an assignment of the lease, to require the outgoing tenant to give a guarantee of the new tenants performance, effectively tying in the outgoing tenant as surety for the new tenant. Known as an authorised guarantee agreement (AGA), it lasts for so long as the new tenant remains the tenant. Thereafter on a subsequent sale the AGA will lapse, but the landlord can require another AGA from the tenant then selling. If you are still letting shops, offices, and similar using a form of lease drawn up some years ago, it is time you consulted your solicitor with a view to bringing it up to date so that it reflects the current law. But what is the position when a new lease is granted, not to a fresh tenant, but to one who is already in possession under an old lease, and the lease is being renewed as a business lease enjoying the security of tenure provisions of the Landlord and Tenant Act 1954? The tricky aspects of this Act have often been discussed in these pages, and the point made that it is essential to involve your solicitor at the earliest possible stage to avoid being caught wrong-footed. If the principle of a new lease is agreed, but not its precise terms, the court has power to impose them. In so doing, the legislation requires the court to have regard to all the existing circumstances, including the terms of the current tenancy. This usually means that the tenant can resist changes which make it worse off. Would a new requirement for an AGA make it worse off, bearing in mind that it would otherwise no longer have any continuing liability, whereas before it would have remained liable in any event? Yes, said the court in a recent case. The tenant sought a new lease, and started the necessary procedure under the Act. The landlord did not oppose the renewal, but was aware that, without an AGA, the terms of the new lease would cease to bind the tenant on an assignment, which would be a distinct improvement in the tenants position. It therefore proposed that there should be automatic provision for an AGA in the new lease. The tenant counter-proposed that the condition for an AGA be qualified by the words where reasonable. The tenant won. The court was required to have regard to all the terms of the current tenancy, and all other relevant circumstances, including the 1995 Act. There had to be good reason for imposing a new term against the will of one of the parties, and the fact the tenant would be in a better position under the new Act was not a sufficient reason. Nor would it be correct to deny the tenant the benefit of provisions deliberately introduced by an Act of Parliament. The tenants proposed wording was not ungenerous to the landlord, and struck a fair balance. EMPLOYMENT No damages where employee in breach of contract Where an employee broke his contract of employment by failing to get his employers consent to engage in outside work, it was held recently that the employer was unable to recover any damages for breach of the employment contract. Such a situation arose from the fact the employer was unable to show any relevant loss which resulted from the breach. The employer also failed to get the employee to account for profits made from engaging in that other work, because the court refused to hold that the employee was a fiduciary. The employees obligation to maintain trust and confidence was not the same as the fiduciary obligations imposed upon, for example, directors or trustees. He was, however, liable to account for profits made by arranging work for fellow employees, where he also profited from the work they were contracted out to do. In this instance, a university lecturer was appointed as scientific director of a new in-vitro fertilisation unit, established within his university. He received his usual academic salary, plus a percentage of the fees earned by the unit, which was intended not only to further ground breaking academic research, but also to be a profit making body for the university by providing private health care to infertile couples. The lecturer enjoyed an international reputation within his field of expertise, and also regularly treated clients in a number of overseas clinics. After some years of the unit operating successfully, the university became concerned that the lecturer was receiving rather too high a salary resulting from his sharing in the profits made by the unit, as his take-home salary turned out to be rather higher than that of the universitys vice-chancellor! The university then effectively forced him to renegotiate a new contract with reduced earnings, and in consequence the lecturer later resigned. The university then brought a claim to recover damages for breach of contract, alleging that the lecturer concerned had never complied with the proper procedures for obtaining consent to engage in outside work at overseas clinics. It also claimed that in engaging in that work, he was in breach of his obligation as a fiduciary not to put himself in a situation where there was a conflict of interest between his employer and himself, and that he was therefore liable to account to the university for the profits which he had made from that work. They also sought an account of profits from work which had been completed by some of his junior colleagues in clinics, which was work which he had arranged and from which he had also profited. The court found that the lecturer had indeed failed to get the universitys consent to engage in outside work, even though it was well known to his senior colleagues that he did such work, and that it had approved of his doing so because it furthered his research and enhanced his own and the universitys reputation. It was also common knowledge within his department that he was paid for such work, although he did not disclose the precise sums being earned. The failure to obtain consent amounted to a serious breach of his contract, but the court refused to award any damages for breach on the ground that the employer was unable to show that they had suffered any loss as a result of it. The court accepted evidence from the clinics abroad that they had only been interested in paying for the services of the lecturer because of his reputation, and that they were unconcerned with the identity of the university which employed him. They would not have engaged the university to do the relevant work through other staff. The court also rejected a claim that the lecturer should account for profits made through such work. A similar claim, that he had as a fiduciary made a secret profit, also failed. The court held that an employee was not in the usual course of things to be regarded as a fiduciary. Although employees had a duty of fidelity (sometimes also referred to as a duty to maintain trust and confidence, or a duty of loyalty) they had not, in the absence of some special contractual provision, placed themselves in a position where they had undertaken to act only for the benefit of their employer. The court did, however, accept that this employee stood in a fiduciary position in relation to junior colleagues whom he had a duty to direct. In hiring these employees out, and in profiting from the work which they did, he was in breach of fiduciary duty, and should account to the university for the profits which he had made from their work, less an equitable allowance which he was entitled to keep for arranging and supervising the work. Clearly this decision will be disappointing to the university sector, where in days of limited funding they hope to make at least some profit from the work of certain departments which have something to offer the private sector. It will be a decision which is welcomed by many employees, not simply university lecturers, where they have acquired an expertise which they find to be marketable. If employers wish to impose further duties upon employees which require their entire productive capacity to be utilised solely for the benefit of the employer, then they will have to draft rather more careful employment contracts, and presumably be prepared to pay rather more for the employees expertise and undivided commitment. Imposed method of collective bargaining The Employment Relations Act 1999 reintroduced rights which require the compulsory recognition of trade unions. The Secretary of State has now issued regulations in furtherance of those provisions, which specify a compulsory method of collective bargaining, to be taken into account by the Central Arbitration Committee when dealing with recognition cases where the parties themselves have either been unable to agree upon an appropriate method, or failed to follow one which was agreed. Unusually in this field of collective labour law, when agreements to engage in collective bargaining are regarded as purely voluntary, this method of bargaining will constitute a legally enforceable agreement between the parties. It may if necessary be specifically enforced in court against either the trade union or employer.The parties to the specified method of bargaining are free to negotiate changes in the method, (including the issue of its legal status) but may only do so in writing. The method adopted requires the union and employer to set up a joint negotiating body (JNB), which in most circumstances will comprise three representatives from each side. In the case of the employers representatives, the regulations specify that the individuals appointed to the JNB should be either those responsible for taking decisions on the issues of pay, hours, and holidays, or individuals who are expressly authorised to make recommendations to those who do. In normal circumstances the employer is expected to include the person responsible for employment relations within the firm. Clearly problems will arise if employer representatives make recommendations to other parties, who do not then accept them. The employer and union both have to select a chairman and secretary for the JNB and the employer shall preside for the first 12 months. Thereafter the union and employer appointees will alternate for periods of 12 months. The employer nominee as secretary is responsible for circulating documents, arranging accommodation for meetings, notifying members of meetings and keeping written records. The regulations set out in great detail the precise timetable for meetings, designed to deal with an annual pay round. Set times are specified for dealing with when agendas are sent out, claims to be made, responses received, counter-proposals received, and if the parties fail to agree, conciliation with the Advisory, Conciliation and Arbitration Service (ACAS). Where the parties are able to agree terms, these must be set out in writing and signed by the chairmen from both sides. Both sides are expected to comply with the codes of practice issued by ACAS on Time Off for Union Duties, and Disclosure of Information to Unions. They should also ensure that there is no unwarranted or unjustified failure to abide by either of them. This is in addition to the rather vague requirement that the parties should take all reasonable steps to ensure that the method of collective bargaining is applied efficiently and effectively. If you would like to discuss any matters raised in this newsletter or indeed any matters with legal implications please contact :- Ivor Levy Charles Shale Donna Screene ( 020 8900 0199 Please note that whilst every effort has been made to ensure accuracy in this Newsletter, it is too brief to be a definitive statement of the law which, of course, may change very rapidly through new legislation or cases. Nothing contained in it must be taken as constituting legal advice. 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