Commercial Client

A Guide to Dealing with Requests for Flexible Working Arrangements
From 6 April 2009, the statutory right to request flexible working arrangements has been 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...
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 National Insurance (NI) status seems to have been concluded by the issue of new ...
Advice on Acquisitions Deductible
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...
Are You Data Friendly
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...
Bank Deposit Protection Rules for Businesses
In January 2010, new limits were announced for the levels of proptection 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...
Business Property 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 exempt or partially exempt from IHT. The reliefs take various forms, but are collectively known...
Business Tenancies - What is a Business?
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 . ...
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, at least in part, to the additional risk to the purchaser. Here are some of the...
Collective Redundancy Consultation
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...
Companies Act 2006 Overview
The Companies Act 2006 is 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...
Company Name Rules
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...
Company Disclosure Rules
The Companies (Trading Disclosures) Regulations 2008 came into force on 1 October 2008, making many changes to the requirements as to where and when company trading names, names of directors etc. need to be shown. The Statutory Instrument implementing the...
Company Formation Checklist
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...
Company Late Filing Fees
Companies filing their accounts after the due date are subject to late filing penalties which were last changed in February 2009. Private companies are required to file their accounts within 10 months of the end of the accounting period. Those that file...
Compensation for Loss of Light
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...
Compromise Agreements
As a general rule, ‘out of court settlements’ of employment disputes are not legally binding in that they cannot exclude an employee's right to take the matter concerned to an Employment Tribunal (ET). A formal compromise agreement is one of the...
Compromise Agreements - Tax Position Clarified
A compromise agreement is an agreement made between an employer and an employee who is having their contract of employment terminated. It sets out the terms under which the termination will take place and contains a provision that the employee will receive a...
Considering Outsourcing
These days more and more processes are being outsourced (run by external contractors under a service agreement) by more and more businesses. It is particularly common to outsource IT functions and telephone call management. Outsourcing can offer many...
Contractors Are Your Responsibility
A handbook produced by the Health and Safety Executive (HSE) outlines the responsibilities of both the contractor and the client in situations in which work is carried out by contractors rather then employees. It does not apply to circumstances in...
Controlling Director Is an Employee
A controlling shareholder of a company who is also a director can also be an employee for the purposes of employment protection law. In Secretary of State for Business, Enterprise and Regulatory Reform (BERR) v 1. Richard Neufeld and 2. Keith Howe , the...
Data Loss - What to Do
The Information Commissioner's Office (ICO) has recently issued guidance for organisations that lose personal data, having reported that it has been notified of nearly 100 such incidents to date. One of the less intuitively obvious suggestions is to think...
Data Protection Guidance for Landlords
The Information Commissioner's best practice guide for landlords - written to to assist them in complying with the Data Protection Act can be downloaded from the Information Commissioner’s website . The guide includes a checklist which is intended to...
Dealing With Breach of Patent
When you discover that a business has breached your patent, what should you do? The answer to this question has two elements. The first is based on what you can do in law and the second is based on business strategy. Firstly, before picking a fight with...
Dealing With Subject Access Requests
The Data Protection Act 1998 gives individuals the right to access information held about them by organisations. The Act governs how organisations can use the personal information they hold – including how they acquire, store, share or dispose of it....
Dealing with Employee Absence
Employee absences can be both costly and disruptive. It is advisable to have systems in place to measure and analyse these costs so that you can identify problem areas. Are there patterns of absence? Does a particular department have a below average record?...