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This article considers the scope of this rule and provides a checklist of the key points taxpayers should consider to benefit from this rule and avert future charges.
Registered provider landlords don’t need to worry about re-protecting deposits once the tenancy becomes a statutory periodic tenancy, but it is important they act quickly.
Name or shame: complying with the name and charitable status provisions of the Co-operative and Community Benefit Societies Act 2014
This note focuses on two key provisions of the Act which deal with the requirement to display the name and charitable status of registered societies.
There are significant proposals this year on areas such as infrastructure, pensions, zero-hours contracts, ‘modern slavery’ and recall of MPs.
Winckworth Sherwood has released the 2014 spring edition of its Budget Summary.
Winckworth Sherwood has provided a summary of the Trusts (Capital and Income) Act 2013.