Putting out smoke signals
Article Abstract:
Employers should study the legal repercussions of smoking policies in order to sidestep any negative financial and economic consequences. Legislationon employment protection, such as the Shops and Offices Act of 1963, allows passive smokers a greater leeway for success in cases against their employers. Although the first case filed by a passive smoker, 'Bland v Stockport Metropolitan Borough Council,' resulted in an out-of-court settlement, lawyers predict that the courts will eventually confirm the legal liability of employers who allow passive smoking. On the other hand, the 1992 Nottinghamshire County Council case should caution employers to relocate employees who fail to follow no-smoking rules before dismissing them. Companieswishing to implement a no-smoking policy may justify such an initiative throughthe Bland case arrangement and the possible financial liability they face towards passive smokers which pose business risks.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1993
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Return to sender
Article Abstract:
The House of Lords made two benchmark decisions, both related to accountancy, in 1992. In the first case, Woolwich Building Society v IRC, the House came to the conclusion that taxpayers can recoup payment of tax or levy that was based on invalid legislation. As such, the complainant savings-and-loan association was able to recover tax payments demanded by the IRC based on the provisions of the 1986 Regulations. The other cornerstone case, Pepper v Hart, centered on the taxable benefits for the schoolmasters at Malvern College whose sons studied there at only 20% of fees made by other students. Based on interpretations of the Finance Act of 1976 Section 63, earlier ruling on the matter was reversed.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1993
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Tartan chancellor
Article Abstract:
The Right Honorable Lord James MacKay of Clashfern has been appointed the Lord High Chancellor of Great Britain. He is the first member of the Scottish Bar to be made Lord Chancellor. His first order of business will be the Legal Aid Bill, an act which is already in force in Scotland. The next issue may be whether to keep the monopoly of the Bar's right of audience in the High Court. MacKay may also pursue the idea of the Crown Prosecution Office, which is based on the Scottish Procurator Fiscal system. Other changes to the English system may be to streamline introductory speeches in criminal cases and to change the way English lower court judges are investigated.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1988
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