We now have further details of the proposed changes in April 2017 to the UK’s remittance basis of taxation for non-doms, courtesy of the Treasury’s September 2015 consultation paper. The changes to how non-UK (i.e. offshore) trusts will be treated is particularly dramatic. How bad the changes are for you will depend on whether you […]
It’s not fair to say traditional media no longer have consumer appeal; after all the John Lewis Christmas ad makes its own headlines each year! However, new technologies are creating ways for fashion retailers to connect with shoppers in a cheaper, more immediate manner. Last year, Regent Street was the first street in Europe to […]
In July, the Financial Times announced that “Italian fashion is back in vogue with private equity”. This followed the news of Roberto Cavalli’s acquisition by Italian private equity firm Clessidra; Blackstone’s acquisition of a 20% stake in Versace; The Carlyle Group’s investment in ski jacket maker Moncler; and Mayhoola’s buyout of Valentino. It is understood […]
Thousands of eager students received their A-level results this month and many are now planning their move to a new town or campus and considering what accommodation is available. When this new generation finally graduates into the housing market, how will their experience shape the housing we build? Times have certianly changed from my student days. I recall […]
In July 2013 the Financial Reporting Council Disciplinary Tribunal (tribunal) made 13 findings against Deloitte & Touche and one of its partners including that they had failed to consider the public interest before accepting or continuing their engagements on relation to two transactions in relation to the MG Rover group of companies. The decision caused […]
Helena Luckhurst and John Woolley discuss the new residence nil rate band. In the past, the Conservative party has said it would like to increase the nil rate band threshold so that only the wealthy pay inheritance tax. So the pledge in its election manifesto to exempt from inheritance tax family homes worth up to […]
Employers are increasingly eager to keep a close eye on their existing, prospective and past employees’ activities, with many companies monitoring their employees’ use of email, internet and telecommunications. More obvious surveillance technologies, such as closed circuit television (CCTV), have also been introduced to the workplace in order to monitor the activities of the workforce […]
“This is a sad case” – first line of Mr Justice Akenhead’s judgment The Claimants, Mr Goldswain and Ms Hale, bought a ground floor flat in 2011 and decided to convert the basement into living accommodation by increasing its depth. They hired Beltec, engineers, to design the structural works and a contractor to carry out […]
How do your clients choose the executor(s) of their Will? Being married to the will-maker is often the only qualification needed to secure an appointment! Otherwise it might be the person’s suitability to the demands of the role, or their willingness to act. Tax efficiency is often overlooked. However, a will-maker’s choice of executor (and […]
In a statement of 13 October 2015, the Government announced that the controversial temporary permitted development rights introduced in 2013, which allowed the conversion of offices into new homes, will now be made permanent. The temporary permitted development rights had been due to expire on 30 May 2016. All developments that have obtained the requisite […]
The English courts were recently asked to restrict fashion retailer ASOS’ use of its brand name, in particular in the context of its online trading operations as ASOS.com. The claim had been brought by ASSOS, a Swiss based manufacturer of cycling clothes. In 2005 ASSOS had registered a Community Trademark in respect of clothing, headgear […]
Modern slavery, a problem of modern society but an issue for border police and perhaps large clothing companies, not for the majority of businesses, right? Well no. If your business group has a worldwide turnover in excess of £36 million per year, supplies goods or services in any sector and carries on business, in whole […]
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