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High Street Rental Auctions: how does the government's proposal affect you?
According to figures from the British Retail Consortium, over the last five years the number of vacant shop units on the high street has increased by 6,000, with the current vacancy rate standing at 13.9%. Developments in planning legislation in recent years allow greater scope for changes of …
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Powers of Attorney Act: What's changing?
A Private Members' Bill proposing substantial changes to the Lasting Powers of Attorney process was passed by UK Parliament on 14 September 2023, without amendment, and Royal Assent was granted on 18 September 2023, with the bill becoming the Powers of Attorney Act 2023 (the Act). The Act will modernise …
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Counting the cost: what you need to know about changes to fixed recoverable costs
Following a substantial review of the Civil Procedure Rules, fixed recoverable costs (FRC) will apply to most civil litigation claims with a value of up to £100,000 from 1 October 2023, including those within the fast track and the new intermediate track. Whilst it is anticipated that recoverable costs …
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REGULATION 2023: What’s the current picture?
Regulators’ presence, resources and powers have never been so evident as in the UK in 2023. As such, it has never been more important for businesses and employers to have good policies, procedures and compliance in place. For example, in the legal services industry, the SRA (the regulator) intervened in …
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Employment law update for businesses: what's the latest?
With the summer holidays over and businesses returning to normal operating power, it is worth reviewing two key employment law developments, which are on the horizon. Flexible working A flexible working request allows an employee with 26 weeks' continuous service to make a request to vary their working arrangements. This …
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Can a dwelling be subject to non-residential rates of Stamp Duty Land Tax?
Recent cases brought by HMRC concerning SDLT ‘mixed use’ rates has again put the spotlight on this complex area, says Fiona Phillips The Stamp Duty Land Tax (SDLT) arising on the purchase of a property is calculated using different rates and depends on whether the property is residential or non-…
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Court gives a 'thumbs-up' to contracts by emoji
In his latest article, Mike Wilson, partner in our Litigation and Dispute Resolution team reports on a recent Canadian case in which the court ruled that a simple thumbs-up emoji can create a binding contractual agreement. In a case before the Court of King’s Bench (the equivalent to …
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Parental alienation: how to recognise it and what steps to take
In her latest article, Sarah Snow, Partner in our Private Client team, looks at the concept of Parental Alienation and its impact upon children and couples who are in the process of separation. What does Parental Alienation mean? Whilst there is no definitive definition, the term is typically taken to …
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50th anniversary of VAT: a reason to celebrate?
VAT was introduced into the UK on 1 April 1973 and was described by then chancellor, Anthony Barber, as a "simple tax". Few would argue that over the past 50 years it has become more complex, not least when it comes to the taxation of property, land, and developments – an …