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Workplace Privacy: Can an employer refer to an employee’s private WhatsApp messages in a disciplinary process?

Taj Rehal, Michael McCartney, Mike Tremeer |

This was a question referred to the European Court of Human Rights in the recent case of Garamukanwa v United Kingdom.  Coincidentally, much the same question was put to the Scottish Court of Session earlier this year in BC and others v Chief Constable Police Service of Scotland and others.  Both cases together provide a […]


The Conservative and Labour manifestos: taxation and corporate proposals

Neal Todd, Eleanor Green, Alex Taylor |

The General Election takes place this Thursday. With small and medium sized businesses making up the backbone of the UK economy there has been significant interest in the parties’ approach to the treatment of tax and private corporations. The latest polls show the Conservatives and Labour as the two dominant parties so we have considered […]


General Election 2019: tax summary

Neal Todd, Gemma Grunewald |

Thursday 12 December will see the British public travel to polling stations to cast their vote for the next general election. Tax partner Neal Todd and tax associate Gemma Grunewald outline each of the leading parties’ key tax proposals detailed in their respective manifestos. To view the tax summary, please click here. For more information, […]


Competition and Markets Authority using merger control to get their FANGS into US tech companies

Alex Haffner |

Whilst the power wielded by the FANGs (Facebook, Amazon, Netflix and Google) is the subject of incessant debate, recent announcements by the UK competition regulator the Competition and Markets Authority (CMA) indicate a new battlefront may be opening up. Earlier this week, the CMA announced it was considering whether or not Google’s acquisition of Looker […]


Bentley Undressed: UK Court Halts Luxury Motor Giant From Selling Branded Clothing

Eddie Powell, Thomas Edwards |

The UK High Court has produced a decision in which a family run clothing business has overcome the luxury car giant Bentley Motors regarding the use of the trademark ‘BENTLEY’ on clothing items. The facts of the case were as follows: Bentley Clothing’s business began as an independent family business in the early 1960’s, and […]


Fladgate’s quick guide to the law on website cookies

Eddie Powell |

1. What are cookies and what this note covers 1.1 Cookies are small files which a website can, through an internet browser, leave on a user’s device, and to then be used to extract information about the user or their system. 1.2 In many cases, cookies are simply tools to let the website do its […]


Lifecycle of a business: succession planning - Helena Luckhurst and Katie Mitchell in the Tax Journal

Helena Luckhurst, Katie Mitchell |

Owners of trading businesses potentially enjoy significant capital tax breaks. Business property relief is a generous relief from IHT, but investment activity, business assets not used for business purposes and debt arrangements can jeopardise the relief. Gift relief from CGT may be available but needs to be claimed and is subject to claw-back. Although the […]


Summertime and the livin’ is – not so - easy

Ronnie Mortimer, Teresa Cullen |

The start of Autumn marks the end of the Summer wedding season and with that comes the end of months, even years, of having to make decisions about choosing between a wedding dress designed by Sarah Burton or Vera Wang, deciding whether the wedding invitations should be embossed in gold or silver leaf, or whether […]


Facebook’s Libra Cryptocurrency under the EU regulatory spotlight

Alex Haffner |

In June of this year, Facebook announced to much public fanfare that it intends to rollout a new digital currency called ‘Libra’ for use in 2020, allowing its users across the globe to make online financial transactions. As further details of the Libra project emerged and the initial fanfare and predictions of how it would […]


Lifecycle of a business: setting up - Helen Cox and Gemma Grunewald in the Tax Journal

Helen Cox, Gemma Grunewald |

In the first of a new series in the Tax Journal, examining tax issues during the lifecycle of a business, Helen Cox and Gemma Grunewald examine the tax issues to be considered when founding a business.


Passport, Sun Cream, Parental Consent!!?

Teresa Cullen |

We are all focused on remembering the holiday essentials, but often overlooked (usually in the case of separated families) is asking for parental consent.


Real Estate Funds - the new elections regime

Neal Todd, Ella Leonard, Edward Morgan, Anthony Shatz |

The extension of capital gains tax to non-resident investors in UK real estate has made life more complicated for fund managers. Until the recent changes – which came into effect on 6 April 2019 – the optimum way to structure inward investment was pretty straightforward. Unless the fund was to set up as a REIT […]