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Failure to report a cash gift from his late father has landed a carpenter with an £87,000 penalty from HM Revenue and Customs. William Ware, Private Client Consultant, explains why this case, the first to test the position in court, is a warning to anyone who fails to come up with the facts when asked questions by those handling the estate of someone who has died.
The recent case of Schroder Exempt Property Unit Trust and another v Birmingham City Council provides a significant clarification of the law on liability for business rates on empty commercial property when a lease has been disclaimed. Colin Winyard, Commercial Property Solicitor, reviews the case and what this means for commercial property owners.
2014 saw ground breaking changes in terms of Employment Law; Equal Pay Audits, ACAS Early Conciliation and Shared Parental Leave were all introduced, and two of the biggest tribunal cases took place involving commission and calculating holiday pay. Emma Wyatt, Assistant Solicitor in our Employment Team, here explains how 2015 is set to be yet another year of developments as these implementations continue to take effect over the next 12 months, and how the result of the upcoming General Election could take us down a very different path.
The usual contractual methods for terminating a lease, or strictly, the ending of the tenant’s obligations under a lease, whether by the fixed term coming to an end, the operation of a break clause, by agreed surrender or assignment are relatively clear and well understood. However, the courts can, under the doctrine of “equity”, interfere in cases where the assertion of strict legal rights is found to be unconscionable.
Holiday pay calculations under the Working Time Regulations have been subject to many changes over the years, and it looks like this is set to continue. 2014 saw several tribunal claims challenge the proposition that overtime and commission payments should not be included within weekly pay, and consequently holiday pay.
Many UK companies first enter the US market by selling online, with a website tailored to US customers. If they’re prudent they also tailor the Terms of Use of their website to US law. Jonathan Strassberg, US Attorney at Law, explains here that if those Terms of Use are not adequately conveyed to the website user, legal protections can be lost; a point made clear by the US Federal Court of Appeals recently when it stated that in order to be binding online, Terms of Use must be expressly agreed to by a user of the website.
Most businesses need standard terms to operate, and it’s important these are kept up-to-date. Steven Grant, Partner in the Company Commercial team, here answers 10 of the most common questions asked by clients.
A new Pre Action Protocol for Debt Claims (The Debt Protocol) is likely to be introduced by Spring 2015, following on from Lord Justice Jackson’s recommendation that a new specific pre action protocol should be introduced. Brian Kirby, Head of Debt Recovery, explains what these changes mean if your business is claiming payment of a debt from an individual.
A personal remark on a personal twitter feed can be reasonable grounds for disciplinary action by an employer according to the Employment Appeal Tribunal following a recent case involving an employee who was dismissed after posting allegedly abusive, non work-related messages on his personal Twitter account.
Many people looking to get onto the property ladder for the first time are struggling as they face hefty deposits and tough mortgage acceptance questions. Even with schemes such as Help to Buy the prospect is a daunting one, and some parents are stepping in to assist. William Ware, Private Client Consultant, here advises how parents can buy a second property for their children to live in while they save for their own home, and can do so without paying Capital Gains Tax (CGT).
In the week that Taylor Swift reportedly obtained a trademark in the USA to protect the use of her lyrics from her “Shake It Off” and “1989” albums, the Court of Appeal in England & Wales has upheld a decision where the use of an image of the pop star Rihanna on a T-shirt was found to be passing off and had damaged the goodwill and reputation of her business.
The loss of a loved one is an extremely distressing time for all concerned, and this can be heightened if there are disputes arising from a Will, trust or probate arrangements. Kirsten Edberg, Private Client Lawyer, has recently joined the Association of Contentious Trust and Probate Specialists (ACTAPS) as an Associate Member to bring the best advice possible to people in Hampshire during this emotional time.
On 14th January a group of four members of our Personal Injury team gave up their time to present to Southampton University Law students on the various routes into the world of law. Andy Munden, Personal Injury Partner, arranged the presentation in support of the University to show the students how the theory they are learning will one day be put into practice.
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