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Stamp Duty Land Tax – Scrapped for first-time buyers

Chancellor, Phillip Hammond, announced on the 22nd November that stamp duty is to be abolished for first-time buyers on properties up to £300,000 with immediate effect. The cut will permanently raise the price at which a property becomes liable for stamp duty to...

SUPREME COURT QUASHES THE EMPLOYMENT TRIBUNAL AND EMPLOYMENT APPEAL TRIBUNAL FEES ORDER 2013

The Supreme Court ruled on the 26th July 2017 that the Government's employment tribunal fees are "illegal" and preventing people access to justice. The Supreme Court did not rule against the fees themselves, rather that they should be set at a level that everyone can...

‘DEPENDENT CONTRACTOR’ STATUS PROPOSED FOR THE GIG ECONOMY BY TAYLOR REVIEW

Anyone who deals with employment law and employment practices knows that the landscape of employment status is filled with potential traps and minefields with now the waters further muddied by a new addition. “Dependent Contractor” is the new work status proposal as...

TRADEMARKS POST BREXIT

Following the Brexit vote it is uncertain what arrangements are to be made to ensure that EU trademarks continue to provide protection in the UK.  One potential issue is the validity of a challenge over non-use of a trade mark in the EU. Trade marks can be challenged...

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UBER RIDES INTO WORKER TERRITORY

An Employment Tribunal panel has held that Uber drivers fell within the definition of a ‘worker’ and were entitled to the national minimum wage, holiday pay, and protection of whistle-blower rights.  Uber argued that it merely ran a technology platform connecting...

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EMPLOYMENT LAW CHANGES – AUTUMN 2016

Apprenticeships From April 2017, all large employers will be required to pay an apprenticeship levy set at 0.5% of the employer’s paybill. The money gathered will be distributed to fund the cost of apprenticeship training and assessment. The term “apprenticeship” will...

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BUSTING THE EU EMPLOYMENT LAW MYTHS

Myth: leaving the EU after 43 years will bring an end to statutory holiday and sick pay Entitlement to annual leave is set out in the Working Time Regulations 1998 (“WTR") which are derived directly from EU law. Entitlement to annual leave is set out also in the...

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REASONS TO MAKE OR REVIEW YOUR WILL.

Careful preparation for end of life is required to provide peace of mind for yourself and your loved ones, that your wishes will be respected after you have gone. A Will clarifies what happens to your assets after you die, who will receive what, when they will get it...

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HOW SAFE IS YOUR DATA?

There is a growing concern about online privacy and how personal data is protected when the internet is accessed, as several data hacks continue to hit the headlines. In the recent case of Barbulescu and Romania, the European Court of Human Rights’ significantly held...

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COMMERCIAL LANDLORDS NEED TO BE ENERGY EFFICIENT

Commercial Landlords need to be energy efficient Commercial property landlords in England will be legally required to upgrade the energy efficiency of their properties to at least Band “E” standard by 2018 before they can be leased to new or renewing tenants, the UK...

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MITCHELL CASE PRINCIPLES

Costly errors made by first instance judge “misapplying and misunderstanding” Mitchell leads to the Court of Appeal overturning judge’s decision. Background The Jackson reforms in how courts should impose sanctions in 2013 gave clear guidance to the courts in trying...

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MINIMUM REQUIREMENT FOR ENTREPRENEUR’S RELIEF

There has been an interesting case, Alan Castledine the Commissioners for HMRC, concerning the minimum requirement for entrepreneurs relief.   It acts as a timely reminder as to the qualification for entrepreneurial relief. This is that in order to qualify for such...

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POTENTIAL EFFECT OF “BREXIT” ON EMPLOYMENT LAW

POTENTIAL EFFECT OF “BREXIT” ON EMPLOYMENT LAW With the upcoming referendum, there are numerous concerns on the potential effect of the UK leaving the EU, none less than the potential implications on employment law. Although a large number of UK employment laws have...

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BANKRUPTCY AND INSOLVENCY – STATUTORY THRESHOLD INCREASE

From the 1st October 2015, a creditor wishing to petition for an individual’s bankruptcy will need to be owed at least £5,000, rather than the £750 threshold that it has been for many years. No doubt this increase will have a significant impact on being able to...

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IMMIGRATION LAW UPDATE

A number of changes to the Immigration Rules came into effect on 24 November 2016, with further changes coming into force in April 2017.  Some of the key changes which took effect in November 2016 are as follows: The Tier 2 (General) minimum salary threshold for...

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INCREASE IN PROBATE REGISTRY FEES – WHAT DOES THIS MEAN?

UPDATE - The MOJ have on the 21st April 2017, scrapped the proposed increase in probate fees. Whether this remains the case after the election is still to  be decided.  The MOJ have recently announced a proposed increase in probate fees, despite strong objections from...

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SOCIAL MEDIA AND DISCLOSURE REQUIREMENTS FOR AIM COMPANIES

“Inside AIM” have published a recent article that examines the interaction of social media with disclosure obligations under the AIM rules.  An AIM company must have in place procedures, resources and controls to ensure it complies with the AIM rules (Rule 31).   The...

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ENTERPRISE INVESTMENT SCHEME RELIEF REQUIREMENTS

The case of Abingdon Health Limited v HMRC involved the First-tier Tribunal considering the requirements for qualifying for relief under the enterprise investment scheme (EIS).   EIS is essentially in place to encourage investment in smaller or high risk companies by...

PEOPLE WITH SIGNIFICANT CONTROL

The ‘People with Significant Control’ (PSC) register was introduced on 6 April 2016 and imposes obligations on most companies, Limited Liability Partnerships and Societas Europaea to identify and record details of persons who ultimately own and exercise control over...

WARRANTIES IN SHARE PURCHASE AGREEMENTS

The case of  Idemitsu Kosan Co Ltd v Sumitomo Co Corp was decided by way of summary judgement.  It held that when a party produced a Share Purchase Agreement in which it is expressly stated that the party is only giving a warranty, this party does not, by concluding...

TRADEMARKS POST BREXIT

Following the Brexit vote it is uncertain what arrangements are to be made to ensure that EU trademarks continue to provide protection in the UK.  One potential issue is the validity of a challenge over non-use of a trade mark in the EU. Trade marks can be challenged...

UBER RIDES INTO WORKER TERRITORY

An Employment Tribunal panel has held that Uber drivers fell within the definition of a ‘worker’ and were entitled to the national minimum wage, holiday pay, and protection of whistle-blower rights.  Uber argued that it merely ran a technology platform connecting...

EMPLOYMENT LAW CHANGES – AUTUMN 2016

Apprenticeships From April 2017, all large employers will be required to pay an apprenticeship levy set at 0.5% of the employer’s paybill. The money gathered will be distributed to fund the cost of apprenticeship training and assessment. The term “apprenticeship” will...

BUSTING THE EU EMPLOYMENT LAW MYTHS

Myth: leaving the EU after 43 years will bring an end to statutory holiday and sick pay Entitlement to annual leave is set out in the Working Time Regulations 1998 (“WTR") which are derived directly from EU law. Entitlement to annual leave is set out also in the...

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