Mandatory gender pay reporting has been on the agenda for employment lawyers for some time. Originally foreshadowed in the Equality Act 2010, finally draft regulations are now entering the consultation phase and UK employers are gearing up for their introduction later this year. In general employers are bound to be concerned. 2015 statistical information released […]
The relief from business rates available to charities has long made the letting of otherwise unused premises to them an attractive proposition for both landlords and charities alike. Where the landlord would otherwise be liable to pay empty rates on premises that are producing no income for them, they can instead let them to a […]
Further to my last post about importing ivory ‘Challenging customs’, a recent judgment on a similar case caught my eye. In Juliet Forster-Copperi v Director of Border Revenue  UKFTT 0157 (TC), UK Border Force had seized a whalebone sculpture at Felixstowe Docks in September 2014, and that was challenged by an appeal to the First Tier […]
Significant changes to the SDLT treatment of non-residential property (commercial and mixed property) were announced in the Budget on 16 March 2016. Freehold transactions, lease premiums and assigned leases On or after 17 March 2016, the SDLT rate for non-residential freehold transactions, lease premiums and assigned leases will be based on the portion of the […]
A party claiming fraud in proceedings brought under English law must adopt an exacting standard when setting out their allegations. Claims of fraud need to be unambiguous and specific, and the relevant causes of action and relief claimed clearly identified. The party alleging fraud must also be prepared to back up their claims in evidence, […]
Chances are, if you’re British, married and have a professionally drawn Will which predates 2008, you may have a discretionary trust of the Inheritance Tax Nil Rate Band (NRB) in it. It is often called something like the ‘Legacy Fund’ and, while the exact words may differ, the Will usually provides for a gift of […]
The timing and content of a Part 36 offer will often form a crucial step in settlement discussions. A Part 36 offer will, even if not accepted, protect to some extent the offeror’s position on costs. It will also force the recipient of the offer to focus their mind on settlement. The recent decision of […]
Are you buying a residential property? On the day you complete the purchase, will you or your spouse own another residential property anywhere else in the world which is not being replaced with this purchase? If the answers to these questions are yes then you need to start paying attention. In the 2015 Autumn Statement […]
English language standard form contracts are an appropriate choice for use on international construction projects. This was the conclusion of The Hon. Sir Vivian Ramsey at the 2015 JCT Povey Lecture which considered the international applicability of the cultural and legal concepts of using such contracts abroad. The principal theme of the lecture was that […]
April last year witnessed a very rare event in the world of the Electronic Communications Code (Code): a court decision on the interpretation of a part of the Code. Thekla Fellas, our head of real estate litigation, acted on behalf of Chris Nicholson (Operations) Limited seeking the removal of Arqiva’s telecommunications apparatus from its residential […]
What is and what is not a construction contract and how does that term vary? One could easily assume that there would be consistent definitions of “construction contract” and “construction operations” in UK statutes. However, that is not the case. The Construction Act1 The Construction Act is the principal statute applying to construction works in […]
Here we are in the brave new world of higher Stamp Duty Land Tax (SDLT) rates for certain residential property purchases. As from 1 April 2016, anyone buying an additional UK residential property, such as a second home or buy-to-let, faces paying a surcharge of 3% above the standard SDLT rates (see my blog of […]
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