English pre-nups (PNAs) are now an important consideration for families intent on protecting the family wealth, thanks to the 2010 case of Radmacher v Granatino. Whilst PNAs do not oust the jurisdiction of the English court to have the final say in the matter, they can be determinative when it comes to splitting up wealth […]
Employee Shareholder Status (ESS) divided opinion between the main political parties in the run-up to May’s General Election. Both Labour and the Liberal Democrats had pledged to scrap this Conservative-backed tax relief scheme – which offers tax exemptions to qualifying employees on the acquisition and disposal of shares in their employer, in return for sacrificing […]
This is the second in a series of articles looking at the grounds a landlord can use to oppose a tenant’s lease renewal where the lease is protected by the terms of the Landlord and Tenant Act 1954. In this article we are going to be looking at the grounds of opposition contained in sections […]
The “blame culture” targeting directors is here to stay: Some practical steps to protect directors from litigation Over the last decade the business world has changed forever. Corporate scandals on a considerable scale, amendments to securities regulations worldwide, increased shareholder awareness and extended rules on corporate governance have made being a company director in the […]
Pre-Owned Assets Tax (POAT) was introduced in the Finance Act 2004. Ten years is a long time but, when it comes to tax statute, ‘age cannot wither her’. This tax has teeth and is capable of biting, not with a tax bill after death, like Inheritance Tax, but, worse, with an annual Income Tax charge […]
The Construction (Design and Management) Regulations 2015 came into force last month, but misunderstandings remain over principal designers and CDM co-ordinators. So, 6 April 2015 has come and gone, CDM 2015 is now in force and we must all work out exactly how to comply with it. There seem to be various misunderstandings around, particularly […]
Tom Bolam highlights the dangers of proceeding with IT projects without fully agreeing key terms and recording them in a binding agreement. He believes that, when considering IT contracts, lessons can be learned from the construction industry. In 2002 the Government awarded contracts for ‘Spine’, the NHS National Programme for IT. Heralded by its implementation […]
The Consumer Rights Act 2015 (Act) has now received Royal Assent, bringing about an overhaul in the law regarding the sale and supply of goods, services and digital content and the law on unfair contract terms. The Act clarifies and consolidates previous legislation, attempting to make it easier for traders and consumers alike to observe […]
The English Courts have never shied away from addressing fraud claims head-on. The courts have responded to the trend claimants to seek increasingly wide forms of freezing orders by taking a flexible approach to compel disclosure (thus assist the preservation of assets) while simultaneously seeking to protect the respondent’s position appropriately. To reflect corporate ownership […]
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