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...
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...
There are currently 20 million people aged 50 and over in the UK and the figure is expected to reach 27 million by 2030.
On 1 October 2006, the Employment Equality (Age) Regulations came into effect. This legislation makes it unlawful to...
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...
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....
Restrictive covenants (clauses which are normally found in contracts of employment and partnership agreements, which restrict the right of a person to compete with his or her firm) have always been a difficult area of law.
The courts are able to...
The Work and Families Act introduces measures intended to give more choice to families attempting to balance work and caring responsibilities. It imposes significant new obligations on employers.
The period of statutory maternity...
The Government is keen to promote alternative ways of settling workplace disputes.
Since October 2004, employers and employees have been required to follow statutory minimum procedures to make sure that disputes are discussed at work. Not only...
If a business cannot recover a debt from a customer after the normal credit control procedures are exhausted then it will need to consider taking further action to recover the sum due. Mediation with the debtor, involving negotiation through a third party,...
You may have come across advertisements which make forming a company sound very easy, but before you go ahead there are some serious issues to think through. If you have decided that a company is the best vehicle for your new venture then here is a...
Following a recent case in which a dispute regarding a property owner’s right to light was unexpectedly dealt with by the granting of an injunction against a developer, a more recent case has offered guidance on how much compensation might be payable...
