Latest News

Business Rates Reform on the Agenda?

There has been much grumbling over the years about the fact that where a tenant occupies multiple floors of a building, those floors will normally be treated as separate premises for the calculation of business rates. This normally produces larger rates...

Banter Doesn't Create a Contract

The trouble with light-hearted discussions of important business matters in a social context is that none of those present can really be sure whether any agreements apparently reached are serious or merely a joke. Exactly that happened in one case in which...

HMRC Aren't Always Right

According to the Government's GOV.UK website, if you are a company director, you have to file a tax return every year. It says that every UK company director must send in a personal self-assessment tax return annually, and that this must be done even without...

Take Extra Care When Buying Abroad

It is estimated that more than 800,000 Britons now own property abroad. What used to be highly exceptional may now seem rather commonplace, but that is no reason why buyers should relax their vigilance over the process. In particular, it is absolutely vital...

Use It or Lose It

Having a trade mark is all well and good, but a recent case should serve as a reminder that failing to use trade marks may lead to them being lost. The case involved a trade mark for a cigarette brand which was registered to a tobacco company in the USA. ...

Executors and Taxes

An executor of an estate is personally responsible for his or her actions, so as well as there being significant duties, on occasions the role can also involve significant risks. One example of this would be where an executor completes the estate...

Facts Determine Tax Treatment of Dilapidations Payment

Virtually all leases have clauses which stipulate that when the lease comes to an end, the tenant must leave the premises in the same condition as they were in when they entered them, and the negotiations over the termination of a lease will often involve a...

Family Proceedings - Anonymity Orders v Freedom of Expression

Family courts routinely grant anonymity to children involved in care proceedings, but that inevitably has an effect on parents and others who might wish to publicise their objections to judicial orders. Exactly that issue arose in one case in which a...

Company Credit Status Must Stand Alone

You may think that if people of substance are behind a business you have a dispute with, this acts as a source of comfort that any sum you are awarded against the company is likely to be met, but that is not necessarily the case, as a recent dispute shows. ...

Power of Attorney or Deputyship?

In the same week that a former policeman was convicted of stealing a house and £200,000 from his disabled cousin by abusing a power of attorney in his favour, a judge advanced the case for using a court-appointed deputy to manage the affairs of a...
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