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Briefing Notes

Coronavirus: Druces’ Redundancy Guide for employers

As lockdown in the UK continues and only a slow easing of restrictions is in prospect, thousands of businesses are facing difficult choices.    Many employers are taking full advantage of Government support of every kind, from VAT deferral to furloughing staff by way of the Coronavirus Job Retention Scheme (CJRS).   However, these measures are […]

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UK Immigration Advice for Companies and Employees (Sponsor Licence and Tier 2)

Our latest UK Immigration Advice Guide Our Employment & Immigration team have produced a guide which covers the UK immigration rules for companies and employees, with a particular focus on Sponsor Licences and Tier 2 visas, including the General Visa and the Intra-Company Transfer Visa. What is covered in this guide? Areas covered include: Background […]

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ATED Filing: It’s not too late!

What is the Annual Tax on Enveloped Dwellings (ATED)? The Annual Tax on Enveloped Dwellings (ATED) was introduced on 1 April 2013 and although it has been with us for several years, many people are unaware that there are mandatory filing requirements. ATED is an annual tax payable mainly by companies that own UK residential […]

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French tax reminder: trust reporting obligations

The French trust reporting legislation targets all trusts with French connections, however remote. Failure to comply with the reporting obligations is heavily sanctioned. Trustees need to regularly review whether the trust includes French situs assets and whether the settlor and/or any beneficiaries are French residents. Reporting obligations Trustees are required to declare any creation, modification […]

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Supermarket not liable for deliberate data breach by employee

In a landmark judgement dated 1 April 2020, the Supreme Court ruled in the case of WM Morrison Supermarkets plc v Various Claimants that Morrisons was not liable for a data breach by one of its employees. The case was primarily concerned with whether the supermarket was responsible, and therefore liable to pay compensation for […]

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Real Estate e-bulletin – Issue 9

I am pleased to send you the usual periodic offering of commentary on various technical developments in the law affecting commercial property and planning. But of course all this pales into insignificance compared with the challenges we now face because of COVID-19. Like most of you reading this I suspect, I am working from home […]

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Disclosure requirements relating to Charitable Incorporated Organisations

A Charitable Incorporated Organisation (CIO) is one of the four main types of charity structure. Once a CIO has been formed it is important to appreciate that there are many day to day administrative requirements that need to be followed and fulfilled. The Charity Commission publishes numerous guidance notes and these are especially useful as […]

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Property sales and short leases

Extending a lease as part of buying or selling a flat. When buying or selling a flat it is possible for a seller to serve notice of a lease extension claim on the landlord before completion and assign or transfer the benefit of it. This is particularly useful if the lease term is “short” or […]

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Real Estate e-bulletin – Issue 8

We are pleased to bring you the eighth edition of Druces’ real estate e-bulletin. Aimed at a property professional/adviser readership, our intention is to bring you a regular collection of interesting recent property and planning focused news items.  The topics covered will be broad ranging, with each article a bite-sized consideration of some of the sector’s […]

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