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Publication

Planning and Infrastructure update

Recent announcements stress the Government’s commitment to encouraging infrastructure projects with the Infrastructure Bill intending to facilitate industry growth and international competitiveness.
14 July 2014

Publication

Parent Company Liability

A parent company can be liable for the health and safety breaches of its subsidiary. This article looks at when this duty arises and what factors you should be considering in order to manage the risk.
14 July 2014

Legal update

Consultation on the use of charities in tax avoidance

HMRC has stated that it wishes to target only “extreme cases of abuse” on the use of charities in tax avoidance schemes, and allow normal charities and charitable giving to continue unaffected.
11 July 2014

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

Publication

Checks or cheques Residential landlords' duty to check tenant's immigration

Residential landlords who fail to check if their tenants have the right to live in the UK before renting out their property may face fines. Our briefing looks at the new rules.
10 July 2014

Publication

A-Z of issues in renewable energy projects (E to H)

In this series, our Energy team provides an "A-Z" of key legal and practical issues in renewable energy project including common construction, energy, real estate and environmental issues.
09 July 2014

Publication

Can bankrupts receive an income payment order in addition to an income payment agreement?

This update considers the recent High Court decision in Thomas and Another v Edmondson about the court’s ability to make an income payment order against a bankrupt with an income payment agreement.
08 July 2014

Publication

The Budget 2014 - the impact of the new flexibilities on the pensions of bankrupts

The Chancellor’s 2014 Budget speech revealed significant changes to the way in which pension scheme members will be able to access their savings, we discuss this further.
08 July 2014

Publication

The Graham report on pre-pack administrations

This update focusses on Teresa Graham’s recent review on pre-pack administration published by the Government, setting out areas for improvement and detailed recommendations to improve the procedure.
08 July 2014
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