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The Treasury has announced that the Nil Rate Band of £325,000 — the current amount of an estate that can be inherited tax free — is to remain the same until 2019 and will not increase in line with inflation.
The UK government has been considering changes to family-friendly rights. In early February 2013, the proposals came one step closer to becoming reality with the introduction of the Children and Families Bill 2012/13.
In recent years, there has been an increasing acceptance that if break clause conditions are too broad, it makes the break in any real sense unworkable, or at least easily open to challenge.
Goodman Derrick sets out some useful reminders on how to deal with sickness absence.
The government has published its final response to the Copyright Consultation.
The IPO has produced an impact assessment that will lead to the repeal of Section 52 of the Copyright and Designs Act and Patent Act of 1988.
The publication last month of the draft clauses to be included in the Finance Bill 2013 due to come into force this April confirmed the measures proposed for the taxation of high value residential property in the 2012 Budget.
The word “enfranchisement” is used in many contexts. Generally, it refers either to the acquisition of a freehold or an extension to the term of a long lease.
The Government state that the current copyright legislation appears to hinder the reasonable use of copyright protected works and is outdated in the digital age.
The first act of a dictator seeking to crush dissent, perhaps before even abolishing the free press and blocking the internet, would be to control lawyers.
On the 5th of December, George Osborne delivered his Autumn Statement to the Commons, with little Christmas cheer.
We previously reported on a number of key changes to litigation funding envisaged by Lord Justice Jackson in his Review of Civil Litigation Costs.
There is a widely held view that lawyers will do anything for money and nothing without it.
Employers and their Human Resources advisers face constant difficulties in trying to avoid potential pitfalls posed by current employment and discrimination law.
Most people will know that they are entitled to give £3,000 in any one year (or £6,000 if they have not made a gift in the previous year) without there being any inheritance tax implications.
Coming reforms intend to ‘strengthen the hand of shareholders to challenge excessive pay’ and include the introduction of a binding vote on a company’s future pay policy.
Section 994 of the Companies Act 2006 gives the shareholders of a company the right to issue proceedings against that company where they feel that the company has been or is being conducted in a manner that is unfairly prejudicial to the shareholders.
Goodman Derrick LLP has acted for clients in the hotel and leisure industry for many years and the Employment Department recognises that this sector is heavily reliant on its staff.
2012 has been a very busy year in employment law, with significant changes to the law surrounding pensions, sick leave and paid holiday and the minimum wage.
Businesses can engage people to work for them on many different terms. They may have full-time, part-time or fixed-term employees, workers or self-employed individuals.