Site Search

Successful applicants of a Special Guardianship Order benefit from parental responsibility over and above and to the exclusion of all others, including the birth parents.

These Family Law Act injunctions are only available to people suffering from harm or domestic violence at the hands of an ‘associated person’. Relationships which fall into this category are:

We advise individuals and businesses on all aspects of corporate and personal tax. Our expertise includes inheritance tax and succession planning, institutional investment, corporation tax, income tax, capital gains tax, stamp duty land tax and value added tax.

We advise our clients on the management of their private wealth, preserving it for future generations and ensuring that on their death it will pass in accordance with their wishes in an effective and tax efficient way.

Why is this important?

A leaseholder has the statutory right to extend their lease by a further 90 years and the ground rent reducing to nil (£0) under the Leasehold Reform, Housing and Urban Development Act 1993.

As the length of the unexpired term of a lease gets shorter, the premium payable to extend the lease increases. Therefore a short lease can have a detrimental impact on the value of a flat.

We act for a variety of individuals and corporate clients on a range of debt recovery matters.

Intellectual Property (IP) rights are valuable assets for an individual or company in the modern business world.

Administering an estate is a significant legal responsibility that involves many legal, financial, and administrative tasks, especially if the estate is multi-jurisdictional with properties, shareholdings, and investments. An individual must appoint a personal representative (also known as an executor and trustee) under the terms of their Will to administer their estate on their death. Often, … Continued

Mental health in the workplace, a frequent topic of discussion. How can workplaces improve their practices to assist employees, to encourage a more well-rounded work-life balance? How to ensure our colleagues and peers utilise these practices to avoid mental health crises and burnout? It seems there has been a massive cultural shift in how we … Continued

The new Government’s first Budget is set to be delivered on 30 October 2024 and business owners should carefully consider taking steps now to minimise the potential impacts of speculated tax hikes. After promising not to raise income tax, national insurance and VAT, there is heavy speculation that the Labour Government may seek to make … Continued

Streathers Solicitors secured an emphatic win for the Claimant following a 4-day High Court trial in Maria Jesus El Massouri v Omani Estates Limited [2024] EWHC 534 (Ch). The case has been widely reported in the press, with articles in The Times and The Telegraph amongst other papers. The judgment concerns important and evolving areas of … Continued

Streathers Highgate LLP are proud to be Certified™ by Great Place To Work® for the first time. The prestigious award is based entirely on what current employees say about their experience working at Streathers. Our survey results showed we outscored the average of other certified firms in the legal profession, 98% of employees agreed you … Continued

In recent years there has been significant debate surrounding the decision-making capabilities of most private limited companies with sole directors. This is as a result of recent court interpretation of the model articles of association. What are Articles of Association? Every company must have a set of articles of association (Articles), the fundamental constitutional document … Continued

The law in the UK relating to surrogacy is outdated. As the law stands, the surrogate can change her mind about surrendering her parental rights to the intended parents at any point, up until the Court grants a Parental Order. Although this rarely happens in practice, it can understandably be a huge concern for the … Continued

A Parental Order will extinguish a surrogate’s legal parentage and grant legal parentage to the intended parents. Without a Parental Order in place, the surrogate will continue to be the child’s legal mother, and the intended parents will not be recognised by the law as being the child’s legal parents. An application will need to … Continued

Surrogacy is becoming an increasingly common way to conceive a child. Over the last decade, the number of people having a child via surrogacy has grown by almost four times. If you are considering having a child via surrogacy then it is important that you know your legal rights. What is surrogacy? Surrogacy is when … Continued

The UK has always been a preferred onshore jurisdiction for high net-worth individuals, as the current regime allows individuals who are resident in the UK but not domiciled in the UK (“non-dom”) to opt in to being taxed on the remittance basis. In short, the remittance basis provides tax relief for non-dom individuals as foreign … Continued

The Economic Crime and Corporate Transparency Act 2023 (ECCTA) brings the biggest reform to Companies House since it was first established, leading to significant implications for businesses. The legislation generally affects all entities registered with Companies House (including companies, limited liability partnerships (LLPs) and other entities) with the aim of increasing corporate transparency and tackling … Continued

Key issues and pragmatic solutions Whether you are already in the process of selling your business or thinking about succession planning for some point in future, it is never too early to start taking steps to maximise the chances of a successful exit. The process might seem complicated or daunting, but this article sets out … Continued

As a family lawyer, two issues have struck a chord with me in recent years in relation to the challenges faced by some women on the family law journey. The first is pension inequality and secondly (and often connected) is how  menopause is insufficiently considered by lawyers, courts and more generally. Some time ago, I … Continued

Farhana Shahzady, family partner in our Baker Street office, outlines some of the options for funding your family case We know that the issue of costs and how to fund your case can cause a lot of stress at a time when there is already matrimonial or family breakdown and conflict. Often parties are usually … Continued

Written by Ashley Quinn and Aphrodite Maratheftis In today’s professional world, stress has become an ever-present companion for many. The workplace, intended to be a space of productivity and growth, often serves as a breeding ground for stressors that can take a toll on mental health and overall well-being. In fact the most common cause … Continued

The King’s Speech on 7 November 2023 proposed reform through the planned Leasehold and Freehold Bill which is due to be put in front of Parliament later this month. The Bill is intended to make it cheaper and easier for more leaseholders to extend their lease, buy their freehold, and take over management of their … Continued

Today is World Mental Health Day 2023 – which means that there will be articles popping up on social media and no doubt a few spots on the radio dedicated to ‘mental health’. Not long ago, talking about ‘mental health’ at all could still make some people feel uncomfortable, as it wasn’t the norm, and … Continued

Mariel Cruz looks at the many ways that you can resolve a family dispute without recourse to court proceedings. Non-court dispute resolution (also known as alternative dispute resolution) refers to the variety of ways in which you can resolve a family dispute without recourse to court proceedings. We set out below a summary of some … Continued

Ioana Jelea, solicitor in our employment team, explores the recent reports about UK companies failing to pay their workers the national minimum wage (“NMW”) and discusses the legal implications and consequences faced by employers found to be in breach of the legally mandated minimum wage requirement. The UK government has fined more than 200 companies, … Continued

As proud partners of the British Footwear Association, we are excited to share with you an exclusive webinar “Footwear Businesses & the Law”, led by our very own Philip Deja the Managing Partner at Streathers Solicitors. This webinar will help you: Understand the key legal issues that could arise at any stage of your footwear … Continued

Once you have come to the difficult decision that your marriage is over, the next step is to ascertain how the finances will be divided between you and your ex-partner. To do this, you must first figure out what finances there are. What is financial disclosure? Financial disclosure is the process of exchanging information about … Continued

As we all know, the summer holidays can be a stressful time of year for any parent. Childcare, work schedules and holiday plans are but a few of the things that parents must juggle during this time. As a co-parent, the summer holidays can be particularly challenging. However, there are some things that you can … Continued

Rebecca Meehan, solicitor in our family team, reflects on how the changes to divorce legislation, whilst welcome, risk leaving financial matters between separating spouses unresolved if parties are not fully appraised of their options. It has been widely reported and echoed by many of our clients that the no fault divorce changes are welcome and … Continued

Whilst the approach of the court in respect of spousal maintenance payments has no doubt hardened over the past few years, a common question that still arises frequently is whether any such spousal maintenance payments cease if the party receiving those payments begins to cohabit with a new partner. For those paying spousal maintenance, it … Continued

Going through a divorce is undoubtedly a difficult time, not least because of the daunting legal fees involved. Many people have insufficient savings and income to meet their monthly legal bills, and funding via legal aid is now very rare in family law proceedings. We will always be frank with you at the outset about … Continued

Rebecca Meehan, solicitor in our family team, reflects on how family members and close friends lending money to parties either during or before marriage, could potentially unexpectedly impact their child’s future divorce settlement. It is common that the most substantial asset in a marriage is the family home. In a world where the property ladder … Continued

Milton Silverman, art law specialist and litigation partner at Streathers West End, explains the copyright conundrum surrounding the Warhol Prince Series. There has been much publicity concerning the case which has now reached, on final appeal, the US Supreme Court, where the Andy Warhol Foundation for the Visual Arts is claiming ‘fair use’ in relation … Continued

When your biggest assets and future finances are at stake, would you risk a DIY divorce? Annabel Humphreys, an associate in the West End Family Team, takes a look at whether doing your own divorce actually saves you any money in the long term.”

We are really excited about holding a family, private client and employment law clinic on 21st February at our offices in Baker Street, Hampstead, Highgate and Crouch End. Join us between 4pm and 9pm for a cup of tea or something stronger and have a private 20 minute consultation free of charge with one of … Continued

You have just made a life changing decision to divorce or separate from your spouse. But now what? Often people don’t know where to turn or what to do when first making the decision to divorce or separate. Jessica Palmer, head of our North London Family Law team has set out some useful tips to … Continued

Sarah Mortimer, solicitor in our Family department in Baker Street, discusses the various co-parenting options for Christmas. Christmas holidays At this time of year, family lawyers spend a lot of time helping clients with arrangements for the Christmas period.  Christmas is an important time for many families in the UK, and agreeing where children should … Continued

Rebecca Meehan provides insights into the implications of the UK government’s rejection of the cohabitation law reform. It is a common misconception that the laws and protections afforded to cohabitees in England and Wales are similar or even a remote reflection of those laws which apply to married couples upon separation. The UK government has … Continued

The Impact of the ‘Cost of Living Crisis’ on Divorce Liz Watson provides insights into the impact of the current cost of living crisis on divorce and tips for separating or divorcing couples to  consider when reaching financial settlements. With prices of energy, fuel and consumer goods rising quicker than the average wage, many families … Continued

Government statistics suggest that in the year 2018 to 2019, 4,5 million leasehold properties existed across England alone, around 20% of the entire housing stock. With ownership of leasehold property comes the competition between the priorities of landlords and tenants:  landlords seek to dispense their obligations under the leases, drawing as their income service charge … Continued

You own a flat and pay your service charges. Your landlord, however, refuses to comply with your request for copies of the building’s insurance certificate. You are now unclear whether the building is insured at all, which leaves you in a precarious position as one of your most valuable assets could be at risk. Furthermore, … Continued

In a recent US Security and Exchange Commission filing, an increasingly high-profile car manufacturer announced it had bought $1.5 billion in a major digital currency – bitcoin – and that it would in due course accept the currency in payment for its vehicles. A US media outlet also recently reported that digital currency also has … Continued

On 3 November 2020, we reported the implications of the first instance judgment in FCA v Arch Insurance (UK) Ltd & Ors in our Insights article here. Now, the Supreme Court has handed down judgment in the Financial Conduct Authority’s (FCA) appeal and it has been hailed as a victory by many small businesses.  As … Continued

The commercial lettings market remains in a state of flux. We summarise below some recent developments, relevant for both landlords and tenants, with a particular focus on recovery of rent, turnover leases and company voluntary arrangements (CVAs). Recovery of rent The landlord’s tools to recover rent have been very much blunted by recent legislation. Forfeiture … Continued

Do you own a long lease and want to alter your property, perhaps by an extension or basement conversion?  Or are you a landlord who has been approached by a leaseholder who wants to carry out similar works? Beware: you may be liable for breach of covenant following the further articulation of the law in … Continued

‘Government pledges to reform leasehold law to make the system easier and cheaper for leaseholders ‘ The Government’s announcement on 7 January 2021 outlined plans to reform the leasehold system.  It has been on the Government’s radar for quite some time and the recent announcement makes clear that they are beginning to act on recommendations … Continued

Following our Cladding Q&A insight in November 2020, the following questions focus on the Building Safety Fund and legislative reform including the draft Building Safety Bill and the Fire Safety Bill. What is the Building Safety Fund (BSF)?   The BSF is a £1bn fund (2020/2021 tax year) intended to help those living in buildings … Continued

Target Rich International Limited v Forex Capital Markets Limited [2020] EWHC 1544 (Comm) Speed Read Summary This summer, the High Court handed down judgment, dismissing Target Rich International Ltd’s (TRI) claim for compensation and damages in relation to trades it had placed through Forex Capital Markets Limited’s (FXCM) online forex trading platform. The claim involved … Continued

There has been a lot in the news recently about buildings suffering from defective cladding which may pose a fire risk.  Building owners have been left with the high costs of replacement works, and leaseholders are frequently served with substantial service charge demands. So, what is going on? We look to clarify some of the … Continued

Are you contemplating dispute resolution of some kind, whether because you want to make a claim or are facing a claim, in or out of Court, but are not sure how you can fund the matter?  Have you already been named as a party to Court proceedings so that you are involved in litigation now?  … Continued

Has COVID-19 interrupted or interfered with your business in some way? Are you wondering whether you are able to claim insurance cover for these events? Have you approached your insurer but they have refused to pay out? The High Court recently handed down judgment in a test case brought by the Financial Conduct Authority that … Continued

How COVID-19 is affecting developers liable to pay the Community Infrastructure Levy In the ten years since the Community Infrastructure Levy (“CIL”) was introduced, it has largely achieved its aim of making infrastructure contributions from new developments more transparent and predictable, as opposed to the rather more opaque process involved in negotiating the terms of … Continued

In Duval (Respondent) v 11-13 Randolph Crescent Ltd (Appellant) [2020] UKSC 18 the Supreme Court has ruled unanimously in favour of a lessee’s challenge to a freeholder looking to grant a licence for structural alterations carried out by another flat owner. Many residential leasehold properties up and down the country contain similar clauses prohibiting structural … Continued

Landlords will breathe a sigh of relief following a Supreme Court decision. The court ruled that it was not appropriate to imply a term into a lease that entitled a tenant to a refund of the rent, car parking licence fee and insurance charges that it had paid in advance in accordance with the express … Continued

What is parental alienation? Parental alienation is a term which arises frequently in the context of child contact disputes. But what does it mean? And how do the courts deal with it? Sometimes during the course of a child contact dispute, a child expresses strong negative views about one of their parents (usually, but not … Continued

Our specialist enfranchisement paralegal Jaime Burgess has given an expert insight for the News on the Block Q&A, answering the vital question “Do I need a lease extension?” In this article, Jaime explains when and why obtaining a lease extension is advisable, and provides a useful explanation of the costs involved. Read the full article … Continued

The answer to this question is a frustrating one for many clients, because the short answer is: “it depends!” Provided that you can satisfy the court that the marriage has irretrievably broken down, the process of obtaining a divorce is usually quite straightforward. In theory, a simple divorce could take just a couple of months. … Continued

The last major reforms in UK divorce law took place almost 50 years ago, with the passing of the Matrimonial causes Act 1973. The slow pace of reform in the matrimonial sector has long been bemoaned by family solicitors, who are generally quick to point out that whilst divorce law has barely changed in the … Continued

Where couples are in long term relationships where they are not married, if that relationship breaks down, the parties rights against each other are not covered by family law rules. One of the main implications of this can relate to the property which the couple live in, but where that property is legally registered in … Continued

What’s a deed of variation and what are they used for? A deed of variation, in simple terms, is a formal legal document which is drafted and intended to vary another formal document, generally also drafted as a deed. Under English law, historically, certain types of documents had to be drafted as deeds, complying with … Continued

Small business solicitors Streathers are an ideal size and type of law firm to advise and assist small businesses. But why do we say this and what do we mean? For many small business owners, of which there are several million in the UK with turnover of less than £1million a year, finding the right … Continued

Special Purpose Vehicles As a firm we act for many property investors and developers. Many clients ask us about whether it’s better to buy, develop and own property via a limited company and in doing so, setting up a Special Purpose Vehicle (SPV). There are complex considerations in advising on SPVs, involving tax and many … Continued

Common uses of a Declaration of Trust A declaration of trust is not some special form of trust. In straightforward terms it’s just a technical legal term for the formal document setting up a trust. A declaration of trust is also referred to as a deed of trust. A trust can be created deliberately and … Continued

The short answer is yes, it is often possible to extend a lease fairly rapidly but not overnight. Care and caution should be exercised before approaching a freeholder to extend your lease, however tempting and/or important it is to seek to extend quickly. If you need to extend your lease, we are highly experienced in … Continued

Statutory compensation for failure to protect tenancy deposits: dealing with claims by one of a number of co-tenants Summary points 1. Section 213 of the Housing Act 2004 requires private landlords to protect tenancy deposits in an authorised scheme and to serve “prescribed information” on tenants within a 30-day period. 2. If either or both … Continued

Landlords beware: Getting your AST right from the go! Are you a residential landlord? Landlords entering into an Assured Shorthold Tenancy (AST) should do so with care. They need to get things right from the outset, otherwise problems could be stored up for later. The tenancy deposit is one issue that frequently catches landlords off … Continued

The Justice Secretary announced today that he will be following the majority opinion of over 600 responses to the consultation on changing the law to allow for divorce to be FAULTLESS. Couples wishing to end their marriage will no longer have to accuse the other of causing the breakdown by reference to their behaviour or … Continued

Iris-Ann Stapleton provides an opinion piece about the Law Commission's recent enfranchisement reform proposals. Click below to read more...

Laura Owens features in this month's edition of the Clapham Property News. Click on the images below to read more...

We are pleased to announce that with effect from 15 June 2018 Henry Boustred and Sons Solicitors was acquired by Streathers Solicitors. The new office will be known as Streathers Boustreds and continues to practice from 18 Highgate High Street. Peter,...

Streathers’ team has won a place on the Filmworks development's panel of solicitors, alongside leading firms. The Filmworks development by St George consists of contemporary 1, 2, & 3 bedroom apartments and penthouses along with...

UK tax legislation changes constantly. A new tax year is always a good opportunity to ensure you are abreast of these changes, to review your personal affairs and to make adjustments if necessary. Additional inheritance tax free allowance From 6 April...

Iris-Ann Stapleton provides an Opinion piece in News on the Block about the effects of the Autumn 2017 Budget on higher rate SDLT charges. Click below to read more. Iris-Ann and her colleague in the leasehold enfranchisement department, Rebecca...

Felicity Sergeant has recently been interviewed by the New York Times on House Hunting in the Cotswolds. Click below to read more. Felicity Sergeant is a partner in our Property department and she specialises in buying and selling...

When you make your will there are a number of formal requirements that must be complied with to ensure its validity. A will must be in writing, signed by the testator and witnessed by two independent individuals. It may surprise people to learn that these...

Iris-Ann Stapleton provides a concise explanation of the process of statutory lease extensions when buying and selling a short lease in the Enfranchisement & Right to Manage Special Feature of News on the Block. If you are considering extending your...

Last week at County Hall, Milton Silverman joined a panel of experts to take questions on the Convention on International Trade in Endangered Species ('CITES ') from auctioneers and dealers. The conference was hosted by the Antiques Trade...

The Information Commissioner's Office (ICO) has fined a company £100,000 for sending unsolicited spam texts attempting to solicit leads for financial services institutions. The ICO found that between May to December 2015, the company sent 1,132,149...

A record fine imposed by the Information Commissioner's Office (ICO) sends a strong message to businesses of the importance of keeping personal data secure, especially financial information. The ICO issued a £400,000 monetary penalty notice to...

The government has announced that it will introduce personal liability for directors for nuisance call fines in spring 2017. This amendment will allow the Information Commissioner's Office (ICO) to issue fines of up to £500,000 to each company...

“Don't put off until tomorrow what you can do today.” - Benjamin Franklin If the flats in your building each benefit from a share in the company that holds the freehold, it is often said that the Property is "share of freehold"...

On 6 November 2015 Sir Peter Singer sitting in the Family Division gave Judgment in the case of JS v RS [2015] EWHC 2921 (Fam), [2016] 2FLR 839 on an application by the husband for a financial remedy order. He considered and reconfirmed the principles...

An ECJ decision highlights that employers should be cautious of applying automated selection criteria to bulk job applications as unintentional discrimination against applicants could occur. While sham applications to bring claims do occasionally occur, such...

The Information Commissioner’s Office (ICO) has recently imposed fines on several organisations for data breaches: Hampshire County Council was fined £100,000 for failing to implement effective contingency plans to protect personal data when...

Landlords of residential premises who are obliged to comply with the Consultation Requirements should take note of an important decision in the Upper Tribunal (Lands Chamber). This decision clarifies that superior landlords intending to carry out qualifying...

The Employment Appeal Tribunal (EAT) has held that an employment tribunal was entitled to find that an employer was required, as a reasonable adjustment, to continue employing a disabled employee in a more junior role involving less physical activity,...

We are pleased to announce that with effect from 1 October 2015 Lavery Haynes Solicitors was acquired by Streathers Solicitors. Streathers continues to practice from 1 Heath Street and Andrew Lavery is now a consultant with us. We have a team of...

Latest case law development on prenuptial agreements WW v HW [2015] EWHC 1844 (Fam), the High Court gives significant weight to a prenuptial agreement even though it did not provide for the husband’s needs. The court took into account the...

Providing for children in your Will Most parents tell us that ideally they would like to leave their estate to be shared equally among their children. However, there are often circumstances when such a straightforward share may not be possible. For...

A recent Supreme Court decision is likely to be met with relief by buy-to-let owners of leasehold properties. The court had been asked to consider whether an intermediate landlord was in breach of the statutory covenant to keep the structure and exterior of...

A High Court decision provides a helpful reminder for commercial tenants of the need to fully comply with any conditions for exercising break rights. Otherwise, as in this case, the lease will continue to exist. Tenants should check carefully the terms of...

The High Court has found a UK company civilly liable for victims of trafficking for the first time. The case illustrates the need for businesses to take action to ensure that modern slavery is eradicated form their supply chains. In this case, a gangmaster...

The Background The government is concerned that some companies facilitate illicit activities – from money laundering to tax evasion, corruption to terrorist financing. It believes that greater transparency of company own ership and...

Landlords and property agents will be interested in the implications of the Housing and Planning Act 2016, which introduces a range of planning and housing reforms. These include changes providing that: Rogue landlords and letting agents may be subject to...

The recent prosecution by the Information Commissioner’s Office of an employee who transferred information about company clients before moving to a new job sends a clear message about the consequences of unlawfully obtaining client data. The former...

We are delighted to announce that our colleague Iris-Ann Stapleton has been awarded Highly Commended as Young Professional of the Year at the Enfranchisement and Right to Manage Awards 2016. The annual awards recognise professional excellence in the...

Companies that have shares with no dividend rights in issue may need to review their impact on the shareholdings of employees and directors and, if necessary, consider either their cancellation or conversion in the light of two recent decisions. In the...

A decision in the IP Enterprise Court provides a warning to company directors of their potential liabilities in regard to intellectual property infringement. The court gave summary judgment for the claimant in a claim for trade mark infringement and passing...

Employers contemplating hiring new staff should take note of guidance published by the Equality and Human Rights Commission which indicates that many people may risk being denied access to jobs due to unlawful, discriminatory advertisements. In the last...

The Upper Tribunal (Tax Chamber) has held that a settlement payment for injury to feelings made in connection with a termination of employment was taxable as a termination payment. The payment was made to settle all the taxpayer’s claims against the...

All private landlords should be made aware that, from 1 February 2016, they will have to check that new tenants have the right to be in the UK before renting out their property. The Immigration Act 2014 prohibits private landlords of residential properties...

Developers looking to convert offices into homes will welcome the government’s announcement of the introduction of a permanent permitted development right for change of use from class B1(a) (offices) to class C3 (dwellinghouses) from May 2016. This...

The Information Commissioner’s Office has fined an online pharmacy £130,000 for selling details of 21,500 customers (without their informed consent) to third parties. The penalty is the first of its type to be issued for a breach of the first...

A Court of Appeal decision provides a warning to owners of businesses that trade as a partnership. The court held that a partner was jointly and severally liable to a third party for the breach of fiduciary duty of another partner (L). This was the case even...

Different countries have widely differing rules on succession to the assets of deceased persons. The EU Succession Regulation (known as Brussels IV) has been introduced to harmonise rules within the majority of EU countries. When and where does it apply? ...

Two decisions in the Upper Tribunal (Lands Chamber) (UT) provide cautionary reminders to landlords about residential service charge requirements. The first case concerned the consultation requirements under the Landlord and Tenant Act 1985. The UT held that...

Businesses need to be aware that pursuing a particular line of enquiry at an interview may give rise to detriment claims under discrimination law. Ideally, all shortlisted candidates should be asked the same or similar questions to allow answers to be...

New figures from the Pensions Regulator show that the number of penalty notices issued to employers who have not complied with their auto-enrolment duties increased sharply in the first quarter of 2015. Between 1 January and 31 March 2015, 198 fixed penalty...

A recent employment tribunal case provides a useful illustration for employers of how not to conduct an investigation into discrimination allegations. The tribunal awarded £19,500 for injury to feelings to a zero hours worker who was subjected to...

A decision in the Upper Tribunal (Lands Chamber) will increase the administrative burden on landlords to show that they have considered both alternative approaches and the financial impact on tenants of improvements before proceeding. Failure to do so may...

Following a case in the Employment Appeal Tribunal (EAT), employers with bonus schemes that are linked to attendance should ensure that there is sufficient flexibility within the schemes to avoid withholding payment in circumstances where it is likely to be...

Owners of vacant non-domestic premises that are undergoing refurbishment should take note of a recent Court of Appeal judgment. The court held that a property that had been undergoing internal refurbishment was not exempt from business rates. On the...

Buy-to-let owners of leasehold properties and other intermediate landlords will be concerned by a Court of Appeal decision on the liability for repairs to the exterior of a building. Under the terms of the headlease, the freeholder was responsible for...

Given IT developments, it is now possible for employees working for British businesses to work remotely from other countries. Businesses that use remote workers in other countries should take note of an Employment Appeal Tribunal (EAT) decision which...

The Court of Appeal has held that a landlord was not required to pay a rent deposit in respect of an assured shorthold tenancy (AST) into an authorised scheme, where there was no authorised scheme at the time the deposit was received. However, the landlord...

The use of social media is fast expanding in the workplace. While an employer may legitimately restrict an employee’s freedom of expression at work, or in a work-related context, whether that restriction can extend to personal, out-of-work, activities...

A recent Employment Appeal Tribunal (EAT) case illustrates how easy it is to go wrong when deciding which employees transfer on a service provision change, particularly when dealing with managerial employees who may be involved in both servicing the client...

In a landmark decision, the Employment Appeal Tribunal (EAT) has held that non-guaranteed overtime must be taken into account when calculating statutory holiday pay. Payments for overtime that a worker is required to work but which an employer is not...

The EAT has held that the duty to offer a woman on maternity leave a suitable alternative vacancy arises when the employer becomes aware that her role is redundant or potentially redundant. This decision suggests that employers should note the exact point in...

A recent Court of Appeal case illustrates the difficulties that can arise when a business partnership operates from shared premises but does not give full consideration to the legal structure at the outset. The court held that an application for a new...

The First-tier Tribunal (Tax Chamber) has allowed a claim for entrepreneurs’ relief by the former director of a company on the basis that he was an employee of that company after he resigned from it, but not a director or shadow director of it. The...

Businesses will welcome the first reported case confirming that set-off is available in an employment tribunal. The Employment Appeal Tribunal upheld a tribunal’s decision that the defence of set-off is available to an employer in a contract claim...

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...

Employers considering a business reorganisation should take note of an Employment Appeal Tribunal decision which held that an employer failed in its duty to make reasonable adjustments when it did not adjust certain redundancy criteria that placed a disabled...

The Employment Appeal Tribunal (EAT) has upheld an employment tribunal’s decision that, as at 31 December 2006, a law firm’s mandatory retirement age of 65 for partners was a proportionate means of achieving the legitimate aims of workforce...

Landlords with existing residential leases that provide for a third party to determine the service charge will be concerned by an Upper Tribunal (Lands Chamber) decision. The tribunal held that a provision in a lease of a dwelling that provided for the...

Employers will welcome a Court of Appeal decision that robustly rejected the idea that they are obliged to make reasonable adjustments for employees or job applicants who are associated with disabled people (in this case, for a non-disabled employee whose...

Several changes to planning law came into force on 6 April 2014. The changes introduce a number of new permitted development rights for change of use: New Class CA allows a building used as a shop to be used as a bank, a building society, a credit union or...

Landlords will welcome the decision in a case concerning the administration of the Game group of companies. The Court of Appeal held that an administrator or liquidator must pay the rent arising in respect of property leased by the insolvent company, for any...

The taxation of properties worth £500,000 – £2million owned by companies has been changed significantly by the budget of 19 March 2014. The changes mirror those already in operation for companies owning residential property worth £2m...

We are pleased to announce a first for the firm, being a sponsorship deal with Abbey Rugby Club, an amateur rugby club based near Reading. Members of the club’s under 8s team sported their new kit on the pitch at Adams Park, home of London Wasps of...

A High Court decision provides a classic example of why, when offering or negotiating a settlement of any dispute, it is important to add the words “subject to contract” to correspondence where it is intended that the settlement should not be...

Taxpayers that actively manage their property lettings and wish to incorporate their business will welcome a recent decision in the Upper Tribunal (Tax Chamber). The Upper Tribunal determined that the term “business” in the capital gains tax...