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Insufficiency of Funds - Deals Mean Loss of Control

Failing to pay taxes due because of insufficiency of funds with which to do so has repeatedly been challenged by HM Revenue and Customs (HMRC) when a defaulting taxpayer has sought to claim it is a 'reasonable excuse' for non-payment. Where such an excuse...

ISAs in Estates to be Tax Exempt

One of the issues that proves difficult for executors of deceased persons who have Individual Savings Accounts (ISAs) is that the interest on them is taxable once the owner has died. Many of these accounts are small and, given that interest rates have been...

Cohabitants Entitled to Bereavement Damages

The legal implications of cohabitation are often poorly understood by those who choose to live together outside of marriage or civil partnership, and the lack of protection for cohabitants often comes as an unpleasant surprise to many, especially when a...

Pre-Trial Skirmishing Can Be as Important as the Main Event

In commercial litigation, many of the most important battles are fought before the trial even starts and those who drag their feet or fail to comply with judicial directions can find themselves hamstrung when it comes to the main event. Exactly that happened...

New National Minimum Wage Rates

The draft National Minimum Wage (Amendment) Regulations 2018 were published on 6 February and provide for the following changes to the National Living Wage (NLW) and the National Minimum Wage (NMW) rates with effect from 1 April 2018: The NLW, which...

Unfair Competition by Former Employees - The Law Can Move Fast!

If key workers leave your employment and you are concerned that they may breach their contracts by setting up in competition, the law can move fast to protect you. That was certainly so in one case in which four former employees of a fashion company were...

Victims of Crime and Compensation

It is normal for victims of crime to think that the conviction and punishment of the criminal marks the end of the process entirely. However, that is not always the case as, when appropriate, compensation can be sought from the criminal. A good example is a...

Absolute Discretion Has Limits

Construction disputes are a rich source of argument in the courts, and where the contract affords one party a 'discretion' with regard to its rights or obligations under the contract, disagreement can arise as to when this becomes operative. Recently, an...

E-Signature Consultation

Under the Law Commissions Act 1965 , the Law Commission is required to submit programmes of law reform to the Lord Chancellor. The latest topics put forward for consideration include a review of the use of 'e-signatures'. These are becoming increasingly...

Service Standards Must Be Appropriate for Properties

Owning a share of the freehold is often cited as a selling point to flat buyers – but tenant democracy is no panacea and there is little advantage to it if residents do not get on. In one case, a dispute between wealthy apartment dwellers over cuts to...
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