From 6 April 2009, the statutory right to request flexible working arrangements was extended to parents of children aged 16 and under. Employees with caring responsibilities for children aged up to 6 (18 and under where the child is disabled) and carers of...
The long-running series of disputes between employers in the hospitality industry and HM Revenue and Customs (HMRC) concerning the taxation of employees’ tips and their National Insurance (NI) status seems to have been concluded by the issue of new ...
One common area of dispute between companies and the HM Revenue and Customs (HMRC) is that of deductibility of expenses. One of the hottest areas of dispute is often whether an expense is a trading expense (deductible as part of the day-to-day running costs...
Many businesses regard the Data Protection Act 1998 as something that merely requires a lot of form filling and the payment of fees, but there is a lot more to it than that. The purpose of the Act is to protect a person's right to privacy with regard to...
In January 2010, new limits were announced for the levels of protection available for different investments underwritten by the Financial Services Compensation Scheme (FSCS). The FSCS protects the deposits of small companies, which are those which meet...
Most business people know that for family businesses there are generous Inheritance Tax (IHT) reliefs, which generally operate to make assets used in the business exempt or partially exempt from IHT. The reliefs take various forms, but are collectively known...
The question as to what sort of organisations can be regarded as businesses came before the courts in a case involving a not-for-profit company which had failed to give the required notices to protect their tenancy under the Landlord and Tenant Act 1954 . ...
With businesses becoming insolvent in large numbers, opportunities abound to acquire assets from their administrators. However, the low prices sought for the assets are due, at least in part, to the additional risk to the purchaser. Here are some of the...
Employers should be aware of the potentially serious financial consequences of failing to consult when making collective redundancies. If an employer is proposing to make redundant 20 or more employees at one establishment within a period of 90 days or...
The Companies Act 2006 became fully effective from October 1st 2009. Here are some useful sources of information on the Act. For more information and advice on your circumstances, contact us. Companies House Overview . Changes In Effect from...
The Companies Act 2006 came into effect fully on 1 October 2009. One of the advantages of the Act is that it has made the incorporation of a company easier by creating a new and simplified set of model articles of incorporation. However,...
On 1 October 2008, new rules relating to the registration of company names came into force. These allow companies to object more easily to the registration of a company name which could be confused with theirs. The new rules can be found on the website of...
