When a Spanish company entered into a lending agreement with another company, the ultimate purpose of which was to facilitate a property development in the Strand in London, the downturn in the economy and other factors caused the lender to ‘get cold...
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From March 2014, the accounts of all registered charities are to be made available to the public. Small charities (those with income of less than £500,000 per annum) will be required to show income and expenditure, but larger charities will have to...
The UK Intellectual Property Office has refused an application by Chanel to register the word ‘Jersey’ as a trade mark on the ground that, as a geographical term, it would not be appropriate to deny its availability to other businesses seeking...
VAT is a simple tax in principle, but it has many complexities. One that is frequently encountered by landlords is what the correct VAT treatment should be when services are provided to tenants under their leases. Rent is an exempt supply for VAT purposes,...
When considering the need for accommodation under the Housing Act 1996 , it is accepted that prioritisation is necessary for some groups. Vulnerable people are one group that qualify for priority treatment. A recent case dealt with the issue of the level...
When it is considered to be ‘likely’ (which, in law, means that there is a real possibility) that a child will suffer ‘significant harm’, the court may make a care order to protect the child’s welfare. What constitutes...
Following an extensive consultation, the Government has introduced the Inheritance and Trustees’ Powers Bill into the House of Lords. The Bill aims to reform the laws of intestacy (i.e. the rules that apply when a person dies without leaving a will)...
The Large and Medium-sized Companies and Groups (Accounts and Reports) (Amendment) Regulations 2013 introduced new rules regarding the reporting of directors’ remuneration for directors of listed companies. The new rules apply from 30 September 2013....
When you order something and pay using a credit card, you are protected against loss...or are you? Although many people think that the protection that applies is absolute, it is not. Unless your credit card contract specifies otherwise, your protection is...
A recent case serves as a reminder to organisations that handle personal data of the importance of following appropriate procedures when the need arises to destroy information held on computers that are no longer required. Under the Data Protection Act...
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