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Legal update

Employee benefits: NICs pitfalls

A recent Supreme Court decision has found that where an employer makes a payment for an employee’s benefit to, for example, a pension fund or insurance company, NICs should not usually be charged.
11 July 2014

Legal update

Capital Gains Tax: Principal Private Residence Relief

The “final period exemption” for Principal Private Residence Relief (PPR) has been reduced from 5 April 2014 from 36 months to 18 months.
11 July 2014

Legal update

Taxation of trusts: HMRC consults for a third time

On 6 June 2014 HMRC published its third consultation document over attempts to simplify IHT charges on trusts.
11 July 2014

Legal update

Does a 'friendly discussions' clause need to be obeyed before a claim can be brought?

The English courts have historically shown some reluctance to enforce agreements to “negotiate” or engage in “discussions” where these are conditions precedent to commencing arbitration or litigation.
11 July 2014

Legal update

Employment Edit - what's new in employment law

Right to request flexible working is extended; the Small Business, Enterprise & Employment Bill 2014-15 is published; the Equality Act 2010 (Equal Pay Audits) Regulations 2014 are published in draft.
03 July 2014

Legal update

Where there's a will, there's a way to correct it

A decision in the High Court has found that where a will does not reflect the testator's intention, the court may intervene to interpret the will to give effect to their wishes.
02 July 2014

Legal update

The Spread of ATED: Property Taxes Extended

We examine the Chancellor's plans to extend his tax raid on property owners over the next two years, which bring more modest tax payers within his sights.
02 July 2014

Legal update

Employees' Rights To Flexible Working: A Right To Ask

From 30 June this year the right to request flexible working will be extended to nearly all employees.
02 July 2014

Legal update

Pre-nups - What to believe?

Pre-marital agreements (pre-nups) have been in the news a great deal recently. But are they valid and supported?
02 July 2014

Legal update

Raising the Stakes part 4 - Accelerated Payment Notices 2

This fourth briefing note deals in more detail with the accelerated payment notice provisions which are in Part 4, Chapter 3 of the Finance (No.2) Bill.
01 July 2014

Legal update

Flexible working changes

All employees (with 26 weeks' continuous service) now have the right to request flexible working. Previously, the right only applied to parents of children under 17 or for those caring for an adult.
30 June 2014

Legal update

Zero hours contracts

The government has announced plans to ban exclusivity clauses in contracts that offer no guarantee of work and to improve transparency of zero hours contracts.
27 June 2014
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