Commercial Latest News

Three Quarters of Firms Not Aware of Anti-Tax Evasion LawJune 11, 2019

A recent survey by HM Revenue and Customs (HMRC) shows that only one in four UK businesses are aware of the penalties they could face...

What Exactly Is the ‘Curtilage’ of a Building?June 9, 2019

Whether land is or is not within the curtilage of a building can be a decisive factor in many planning cases. The High Court considered...

Accountant Who Worked Exclusively for One Client Became an EmployeeMay 20, 2019

The distinction between employment and self-employment is a continuing source of controversy and a ruling by the Employment Appeal Tribunal (EAT) that an accountant who...

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...

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...