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Company and Commercial Articles
Wills and Business Property Relief – Inheritance Tax danger for owner managers of SMEs
Many owner managers of small to medium sized businesses are aware that on death, their shareholding or partnership interest or sole trader business’ value will qualify for the specialist Inheritance Tax treatment in the form of 100% Business Property relief, which reduced to zero the Inheritance Tax burden that would otherwise arise on any non-exempt […]Read More >
Community Ownership Fund
As part of the Budget on 3rd March the Chancellor announced the Community Ownership Fund. A £150m fund is to be established with the aim of helping local communities take ownership of pubs and other community venues facing the risk of closure. The Community Ownership Fund will cover at risk sports clubs, theatres, music venues […]Read More >
CBILs (Coronavirus Business Interruption Loans) and Guarantees
Pay attention to the independent advice In what is certainly the most challenging time for businesses since 2008, the government has been quick to announce financial assistance to SMEs on several levels. One of these is the Coronavirus Business Interruption Loan scheme (CBIL). This is directed toward SMEs with a turnover of up to £45m. […]Read More >
Furlough – Getting it right
It is a great initiative for businesses but beware of misinformation There has been considerable attention given to the Chancellor’s assistance to employers in the current pandemic. Specifically, employers have been offered a grant where those employers adversely affected by the COVID-19 outbreak have had a downturn in work for their staff. The assistance available […]Read More >
COVID-19: Advice for businesses in turbulent times
These are unprecedented times for us all. The Covid-19 pandemic has disrupted supply chains, logistics and services, and, importantly, consumer demand. What is the most difficult element in all this is (to quote a veteran Hollywood scriptwriter) that no-one knows anything. The surfeit of contradictory information simply adds to the feeling of uncertainty in already […]Read More >
The Problem with Sole Director-Shareholder Companies using Table A Articles
The recent High Court ruling in Kings Court Trust Ltd & Ors v Lancashire Cleaning Services Limited (2017) has highlighted a significant problem for sole director-shareholder companies who use Table A articles of association. Read More >
The General Data Protection Regulation – It’s Coming Ready or Not
GDPR is going to be incorporated into the UK law and everyone doing business in the UK/EU even if they are located outside will be subject to its provisions.Read More >
Compensation for Late Payments of Commercial Debts
Cashflow can be the difference between success and failure in business. But if late payments are giving you unnecessary business headaches, the law is on your side.Read More >
When is a Contract a Contract?
When you’ve signed on the dotted line, right? Wrong! You could be tied into legally binding agreements before the terms of a formal contract have been agreed and signed.Read More >
Limitation Period for Loans
The High Court recently considered when the limitation period begins to run in respect of a loan where there is no deadline for repayment. Read More >
Implied Terms in a Contract
Implied Terms in a ContractRead More >
The Commercial Agents Regulations 1993
The Commercial Agents Regulations 1993 set out how compensation for the termination of an agency arrangement is calculated. Perhaps surprisingly, even where a contractual termination occurs, compensation is still payable to an agent (at least where the agency is of products rather than services). Where the parties have not agreed an indemnity under their contract then compensation is due, but how is it calculated?Read More >
Slogans – Can They be Trademarks?
You will be aware of trademarks that brands register in order to obtain protection for a brand (and for the investment that has been made in the brand and its brand “equity”). What is often the case is that a number of brands have made considerable investment in slogans. Some almost form part of everyday language – Nike’s “Just do it”, Coca Cola’s “it’s the real thing” are obvious examples. There are numerous examples that have less ubiquity but still have considerable investment.Read More >
The Right to Monitor Employees Emails
The Right to Monitor Employees EmailsRead More >