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A Court of Appeal decision illustrates the need for businesses to undertake thorough investigations into disciplinary allegations. The court held that an employer did not breach its duty of care to an employee by bringing disciplinary proceedings against…

Generally, non-UK resident individuals are not currently liable to pay CGT when disposing of a UK property. However, the UK Government recently conducted a consultation on whether non-UK resident individuals should become subject to CGT on the disposal of…

Businesses will welcome an EAT decision on the right to time off for dependants which highlights the need for employees to ensure that they make contact with their employer to tell them why they are absent as soon as reasonably practicable for them to do so….

A decision in the Upper Tribunal (Lands Chamber) suggests that business rates may be payable even where an intended occupant is carrying out substantial refurbishment works and cannot use the property for its intended purpose until the works are complete. If…

An Employment Appeal Tribunal (EAT) decision provides a reminder to businesses to ensure that they have a clear adverse weather policy in place and that employees are kept as up-to-date as possible regarding any altered working arrangements during periods of…

When a person dies without leaving a valid will, they are said to have died intestate. In this case, their assets must be distributed according to specific “rules of intestacy” – and these rules have changed from 1 October 2014…

The EAT has upheld an employment tribunal’s decision that a relocation of three and a half miles following a TUPE transfer was not a substantial change to bus drivers’ working conditions to their material detriment. The employees were therefore…

It is a common misconception that only the private use of a company asset can give rise to a taxable benefit. Owner-managers, who invariably have power and control over assets, need to be particularly aware that business use of a company asset may give rise…