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Fifteen per cent higher stamp duty rate for companies buying residential properties now kicks in at £500,000
The chancellor’s 2014 Budget, announced on 19 March 2014, set out a number of changes and extensions to the post-2012 stamp duty land tax regime.
On 19 March, there were some rather significant announcements affecting the tax and personal finance landscape.
The issue of piercing the corporate veil has recently come under the spotlight. However, the cases have sometimes been decided in a way that is not entirely consistent.
Supreme Court dismisses police appeal and refuses to allow secret evidence in application for production order against Sky News
R (on the application of British Sky Broadcasting Ltd) v The Commissioner of Police of the Metropolis involves conflicting areas of public interest.
Opinion that employee not disabled under Equality Act does not give employer defence for not making reasonable adjustments
Employers have a duty to make reasonable adjustments for disabled employees. However, this duty only arises where the employer knows the employee is suffering from a qualifying disability.
If you do not make a will, then you lose control over what happens to your estate following your death.
This point was dealt with in Svensson and others v Retriever Sverige AB by the Court of Justice of the European Union (CJEU) on 13 February 2014.
It is common for parties to commercial agreements to agree mechanisms for resolving breaches of their agreement without having to resort to legal proceedings.
Since 2012, the government has been conducting an audit of EU powers, with a view to seeking their repatriation to the UK in appropriate cases.
As with 2013, there will be no rest for employment law advisers, employers and HR practitioners in 2014, with further legislative change on the agenda.
The government has issued draft anti-avoidance legislation that overrides the current presumption that a member of an LLP is self-employed for tax purposes and is not an employee.
Subterranean excavations may be an increasingly popular method of extending a property, but such developments also carry potential pitfalls.
The introduction of compulsory pre-tribunal claim conciliation and forthcoming changes to the transfer of undertakings regulation
This year saw a raft of changes to employment law being introduced by the coalition government and 2014 will be no different.
In Société des Produits Nestlé SA v Cadbury UK Ltd, the Court of Appeal gave careful consideration to the application of Article 2 of the Trade Marks Directive 2008/95/EC.
Google has won the latest battle in its long-running dispute with the US Authors’ Guild over its plan to create a digital library of every book in the world.
Chancellor George Osborne delivered his Autumn Statement on 5 December 2013. While some of the policies had already been widely predicted, there were some surprises in the package announced.
Loneliness in the UK is a serious problem. Statistics from the Office for National Statistics show that one in 10 people aged 65 or over feel lonely often or always.
Alcohol consumption and night-time leisure activities remain hot topics for journalists and politicians alike.
The Royal Institution of Chartered Surveyors (RICS) has published an information note entitled ‘High Streets — Beyond Retail’.
It is reported that George Osborne is considering imposing capital gains tax on foreign property owners in an attempt to curb soaring house prices in and around the capital.