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Monthly Archives: October 2013

Auto-Enrollment Pension Schemes

Laws came into force on 30 June 2012 which require all employers to enrol automatically all of their ‘eligible jobholders’ into a pension scheme and to pay minimum contributions into the scheme. Penalties of up to £10,000 per day may apply if employers do not comply with the scheme. Employers need to understand their obligations and duties under the […]

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Bringing Your Claim In Time – Page vs Hewetts Solictiors

Legal claims may be barred permanently if not brought in time, under the provisions of the Limitation Act 1980 and associated legislation and court rules. The High Court has recently held in Page and another v Hewetts Solicitors and another [2013] that a failure to pay the right court fee within the limitation period at the start of […]

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Commercial Rent Arrears Recovery (CRAR)

Distress is a longstanding self-help remedy for commercial landlords faced with non-payment of rent.  It is a common law right for landlords to enforce recovery of unpaid rent by entering on to the rented property in order to seize goods belonging to the tenant. If the tenant fails to pay the rent following seizure of its goods by the landlord, the […]

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ATED Returns

Those who are subject to the provisions relating to ATED should by now have submitted their returns to HMRC. Any tax which is due in accordance with the ATED return should be submitted by 31st October 2013. There are two important points to note: 1. Revised returns are required in certain circumstances where, for example, […]

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