Commercial Latest News

Adjudication Payments Must Be Made FirstMay 6, 2019

Payments under building contracts can be a touchy issue and have led to numerous disputes. Adjudication proceedings are intended to make the process of resolving...

Discrimination and the Burden of Proof – Court of Appeal Gives GuidanceMay 1, 2019

Once an employee succeeds in establishing facts that arguably support a finding of discrimination, the burden of proving that there was no such discrimination falls...

Exchanging Secret Information? Always Get a Non-Disclosure Agreement!April 28, 2019

Businesses that deal or hope to deal with one another often have to put security concerns to one side and share their confidential information. As...

Court Ruling Boosts HMRC’s Cross-Border PowersApril 24, 2019

National boundaries pose little or no obstacle to tax evasion. The Court of Appeal made that point in an important ruling which has greatly boosted...

Air Quality Targets and the Planning Regime – Court of Appeal Test CaseApril 22, 2019

The Government is duty-bound by European law to ensure that specified air quality standards are met as quickly as possible. However, the Court of Appeal...

Commercial Articles

Brief Guide to the Administration of Troncs

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...

Business Relief – Traps for the Unwary

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...

Buying from an Administrator – Take Care

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,...

Companies Act 2006 Overview and Company Information

The Companies Act 2006 became fully effective from October 1st 2009. It is the principal source of law relating to the conduct of companies incorporated...

Companies Act Model Articles – Think First

Since the Companies Act 2006 came into effect, the incorporation of a company has been straightforward as the Act provides an easy to use set...