Commercial Latest News

HMRC Reliance on Guidance Not JustifiedMay 14, 2018

The various VAT 'flat-rate' schemes were originally set up with the ostensible purpose of simplifying the VAT process for those using them, while being essentially...

GDPR – ICO Launches Awareness Campaign for Micro-BusinessesMay 13, 2018

The EU General Data Protection Regulation (GDPR) replaces the Data Protection Act 1998 and comes into force on 25 May 2018. The new law gives...

Tenants Succeed in Avoiding Insurance ChargesApril 30, 2018

When tenants discovered that their landlord had bought insurance over their flats, including the structure of the building, when they had already purchased insurance cover...

Words, Not Intention, Determine Meaning of ContractApril 22, 2018

When disputes arise over the meaning of a contract, it is usual for the court to look first at what the wording of the contract...

Director Who Helped Herself Faces MusicApril 16, 2018

It is hardly surprising that directors of companies that face insolvency often wish to recoup their investments before the balloon goes up. However, as one...

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Commercial Articles

Settlement Agreements Guide

Following changes made by the Enterprise and Regulatory Reform Act 2013, compromise agreements were renamed ‘settlement agreements’ and new provisions (Section 111A) were inserted into...

Stamp Duty Land Tax: Beginner’s Guide

Stamp Duty Land Tax (SDLT) is a self-assessed tax. The onus is on the taxpayer to make the necessary land transaction return, calculate the tax and...

Step by Step Plan for Health and Safety Compliance

The Health and Safety Executive (HSE) has published a ‘step by step plan’ for businesses for protecting the health and safety of workers and others....

Taking a Franchise – the Basics

There are many potential benefits of buying a franchise, such as having access to well-established business and accounting systems, centralised marketing and a proven business...

Tax Avoidance Disclosure Rules

UK tax law is almost unique in that it contains regulations which require professionals to advise HM Revenue and Customs (HMRC) of information regarding tax...

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