Law in 101 words

Rodgers signed an employment contract with a competitor of his employer, Sunrise Brokers, told Sunrise that he wished to leave and left. His contract provided for 12 months’ notice of termination and garden leave. Sunrise did not accept his repudiation, required him to work, and, on his refusal to do so, declined to pay him. In Sunrise v Rodgers (2014) the CA dismissed Rodgers’ appeal against an injunction preventing him from working for Sunrise’s competitors. On the facts, the injunction would not force Rodgers back to work. The pressure of “idleness and starvation” in Rely-a-Bell v Eisler (1926) did not apply.

Multi-items VAT

If a trader buys a stamp collection and splits it to sell individual items, he may account for the sales under global accounting if all the items are eligible. If he purchases an eligible item like a tea set worth over £500 and sells cups and saucers worth less than £500, he may account for it under the margin