-
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 …
-
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 …
-
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-…
-
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 …
-
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 …
-
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 …
-
Renters (Reform) Bill – What’s the news behind the headlines?
Over the last few weeks, we have seen an increasing number of headlines and discussions in the media about planned changes to the law and regulations around renting, including the modernisation of the tenancy system, particularly with regards to the rights of tenants. In his latest article, Rikki Foster, Solicitor …
-
Child Trust Funds: what happens when a young person doesn’t have capacity to make financial decisions?
The Child Trust Fund scheme was launched in 2005 with the aim of enabling parents to put away funds, which would then be released to their child upon reaching the age of 18. However, with many millions of pounds belonging to around 80,000 young people without capacity to make …
-
New tax year: some key changes affecting businesses
The new tax year is here, bringing with it changes that may impact your business. Tax Specialist and Partner in our Corporate team, Fiona Phillips' has produced a useful overview of some of the tax changes that have been announced or confirmed over the last few months. Company Share Option …