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Monthly Archives: March 2014

High Value Residential Property Held By Non-Natural Persons – Budget 2014

In the Budget 2014 the Government announced measures which extend the current Stamp Duty Land Tax (SDLT) and Annual Tax on Enveloped Dwellings charge (ATED) where properties are acquired/held by non-natural persons. Legislation effecting these charges will be contained in the Finance Bill 2014. In addition the Capital Gains Tax (CGT) charge on enveloped dwellings […]

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ACAS – Early Conciliation In Employment Tribunal Claims

Mandatory early conciliation comes into effect for employment claims presented on or after 6 May 2014. Transitional provisions cover the period between 6 April and 5 May 2014 and during this period early consultation is available to prospective claimants. From 6 May 2014 therefore there will be a duty (save for a small number of […]

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Are Your Retention Of Title Provisions Effective?

Retention of title clauses are found in most contracts for sale of goods; however, enforcing such clauses can give rise to a number of problems, particularly in the context of insolvency. As the economy improves, we may see more corporate failures as weaker players in the market struggle to compete with stronger competitors. Businesses supplying […]

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The Children And Families Act 2014

The Children and Families Act 2014 received Royal Assent on 13 March 2014. The Act is designed to give greater protection to vulnerable children, provide better support for children whose parents are separating, create a new system to help children with special educational needs and disabilities, and to help parents balance work and family life. […]

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Rent In Administration proceedings – Games Station (Updated)

The Court of Appeal has revisited the question of whether rent, which falls due for payment before an insolvent company went into administration, could rank as an expense of the administration in Pillar Denton Ltd and others v Jervis and others [2014] EWCA Civ 180 (24 February 2014). The case was concerned with the administration […]

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