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Monthly Archives: July 2015

Is A Will Worth It?

A Will is often low on an individual’s list of priorities. Life is so hectic and discussing what should happen to your assets after you die is the last thing you may feel like doing. And when you do decide it is time to put in place a Will, it may be tempting to shop […]

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Employee’s Right To Carry Over Holiday When Sick

The Employment Appeal Tribunal (‘EAT’) in Plumb v Duncan Print Group Limited has held that an employee’s right to carry over holiday when on sick leave is limited to 18 months from the leave year in which it accrued. The EAT also held that the employee does not have to demonstrate that he was unable […]

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The Charities (Protection And Social Investment) Bill

The Charities (Protection and Social Investment) Bill has reached the House of Lords Committee Stage. The main purpose of the Bill is to address the lack of enforcement powers available to the Charity Commission. We set out in this note a summary of the constituent parts of the Bill. The Bill aims to increase the […]

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The Court Of Protection Slams The Office Of The Public Guardian In Re: XZ

SUMMARY In Re XZ [2015] EWCOP 35 the Court of Protection criticised the Office of the Public Guardian (OPG) for refusing to register a property and financial affairs LPA that contained detailed restrictions and held that the role of the OPG should not extend to policing restrictions that may prove difficult in practice if such […]

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Small Business, Enterprise And Employment Act 2015

All companies trading in the UK will be affected by the Small Business, Enterprise and Employment Act 2015 (“the Act”) and directors and officers should be aware of its extensive provisions. The Act marks the single biggest change to company law since the Companies Act 2006 and will be phased in over the next 12 months. The […]

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Inheritance Tax Changes – Summer Budget 2015

The much heralded changes to Inheritance Tax are not as beneficial as they first appear. Lurking  in the small print behind the headline grabbing tax-free allowance of £1,000,000 for married couplesis the staggering of the new “residence nil rate band.” The effect of this is that although the new residence nil rate band will be […]

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Residential Property Tax Update

SUMMARY It is important for any individual or company to consider the tax implications in advance of the acquisition or disposal of residential property. The law in this area has been subject to recent changes, some of the most significant of which are discussed below. STAMP DUTY LAND TAX CHANGES Residential property acquired on or […]

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