Legal News

CGT Loss Occurs When Payment Made, Not Before

When a personal guarantee has to be given in order to give a lender the security it needs, the guarantor hopes that the guarantee will never be called in. However, when it is, the loss suffered by the guarantor will normally qualify as a loss for Capital...

Phase Two of the 'Good Work Plan' - Protecting Vulnerable Workers

In July 2017, Matthew Taylor published his independent review on modern working practices, entitled 'Good Work' . The Government published its response to the review in February 2018 and launched consultations on how best to implement many of the...

Written Statement of Employment Particulars - Late Provision

The Employment Rights Act 1996 provides that all employees, whether part-time or full-time, are entitled by law to be given a written statement setting out the main particulars of their employment, provided their employment lasts for one month or more....

Testators could save up to 100% Inheritance Tax with Agricultural Property Relief

Inheritance Tax is affecting more families than ever before. Many people assume that Inheritance Tax is limited to especially wealthy people. However, the amount of Inheritance Tax collected by HMRC has actually more than doubled since 2009-2010, extending...

Court Appearance May Not Mean Public Disclosure

The principle of open courts is highly valued in the UK legal system. However, it is often a worry to people engaged in legal proceedings concerning family or marital issues that by going to court their family's private affairs will become public...

New Company Disclosure Requirements On the Way

The trend towards full disclosure and openness continues unabated in business , and new regulations are being mooted which will increase the amount of disclosure required of UK-registered companies regarding their principals. Currently, even the smallest...

Rules are Rules

A recent case should serve as a reminder that rules are rules and 'close enough' often isn't! The Town and Country Planning (General Permitted Development) (England) Order 2015 states that 'the enlargement, improvement or other alteration...

Missed Deadlines Mean Missed Opportunities

Gerry Rafferty famously claimed that 'if you get it wrong, you'll get it right next time', but a recent construction dispute shows that this is often far from true in legal disputes: often, if you get it wrong, there is no 'next time'. ...

Disability Discrimination and the Meaning of 'Long-Term'

Employment disputes often arise because an employer does not consider that an employee's condition is a disability that qualifies them for protection under the Equality Act 2010 . It is therefore important that the definition of disability is...

Court Allows Trust Error to Be Corrected

Mistakes do happen, and in some circumstances they can be rectified by the courts. In a recent case, the wife of a man who died in 2015 went to court after a mistake in dealing with a trust created under his will left a substantial potential Inheritance Tax...
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