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Earlier this week, the tax tribunal struck down a claim by the members of the film investment partnership, Eclipse 365, to some £117 million worth of tax relief from their investment in the Disney films, Enchanted and Underdog. Some 300 wealthy individual members, including the manager of Manchester United, Sir Alex Ferguson, and several well […]
In November 2011, the Government confirmed its intention to carry out a wide ranging review of employment practices in England and Wales, in an effort to reduce employment costs for businesses and taxpayers. Legislation has already been published that will increase the qualifying service required to bring an unfair dismissal claim from one year to […]
Guarantees are a common feature of property transactions. Difficult economic times make it more likely that a guarantee will be sought and that it will be called upon. The guarantor will frequently be the parent company or a stronger subsidiary within the group. For small companies, however, often the only guarantor on offer is one […]
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The question of whether financial cost alone is sufficient to justify age discrimination and, by implication, other forms of discrimination, was addressed recently by the Court of Appeal (CA) in the case of Woodcock v Cumbria PCT. Facts Mr Woodcock was employed as a Chief Executive by Cumbria PCT. His contract contained a one year […]
Following our recent seminar on property management in the recession, this article outlines some of the key points as a reminder to landlords that proactive management can be very beneficial. The seminar highlighted many issues that Alison Mould and Jonathan Hibberts, partners in the firm’s property litigation department, have experienced on a day to day […]
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On 8 February 2012 HM Revenue & Customs (HMRC) announced their intention to target electricians and e-marketplace traders. In recent years HMRC have launched a number of "campaigns" against certain trades and professions to clamp down on what they perceive as a high level of tax evasion within those industries. To date these have included […]
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