Moorthy v Revenue & Customs Commissioners (2016) – How to tax age discrimination awards?
In this recent case, the Upper Tribunal (“UT”) provided guidance on the taxation of awards for "injury to feelings" paid in respect of the termination of employment.
29 March 2016
Mixed funds and cleansing: non-doms must act soon to avoid missed opportunity
Combining the mixed fund rules and the cleansing rules presents opportunities, but non-doms must act now as the chance to 'cleanse' mixed funds is only available until 5 April 2019.
23 November 2018
Four banned by FCA for 'disgraceful' pension activities
Following an investigation, the FCA has issued Final Notices to four individuals regarding conduct in connection with occupational pension schemes.
23 December 2013
Parliament demands urgent clarity on UK chemicals regulation post-Brexit
An inquiry by Parliament's Environmental Audit Committee concludes that the government must develop a post-Brexit plan for UK chemicals regulation without delay.
04 May 2017
Minimum Energy Performance Standards for lettings – DECC consultation published
The Standards set out proposals for the minimum level of energy efficiency below which private sector premises may not be let to tenants after 1 April 2018.
23 July 2014
Paintings can be wasting assets
Sir Joshua Reynolds' portrait of Omai arrived at Castle Howard in 1796, and (apart from brief tours of the world's galleries) remained there until it was sold by the executors of Lord Howard's estate.
14 August 2013
FOS exonerated from allegations of institutional bias
A July 2018 independent review into the services provided by the Financial Ombudsman Service (FOS) has found that there is no evidence of institutional bias, a finding that should be welcomed by all.
24 August 2018
Minimum Energy Efficiency Standard for commercial buildings
The Energy Efficiency (Private Rented Property) (England and Wales) Regulations have now received approval from both Houses of Parliament.
22 April 2015
MiFID II: target market identification
What are product manufacturers’ and distributors’ obligations in relation to target market identification?
19 October 2017
NEC4 ECC payment mechanism: contractors and project managers beware
Some of the most significant changes in the new NEC4 ECC are to the payment clauses. This article considers some of the key issues which could trip up the unwary.
13 November 2017
Government paper on Minimum Energy Efficiency Rating provide limited boost for Green Deal
In July 2014, the Government published a consultation on a proposal to introduce two sets of Regulations relating to private rented sector energy efficiency.
15 January 2015
Packaging Waste Regulation 2016
Defra has announced its intention to consolidate the Producer Responsibility Obligations (Packaging Waste) Regulations 2007 and subsequent updates into revised and consolidated regulations in 2016.
20 May 2016