The following Pensions news provides comprehensive and up to date legal information on First-Tier Tribunal rules fine issued by the Pensions Regulator is unfair (M Rose Construction Ltd v TPR)
The following Employment news provides comprehensive and up to date legal information on Revised Employment Rights Bill to be considered by House of Lords
Qualifying work experience (QWE)From 1 September 2021, there is a new route to qualification for aspiring solicitors—the Solicitors Qualifying...
Corporate social responsibility—CSR—regulatory requirementsThis Practice Note considers regulatory requirements relating to corporate social...
How to read and understand the financial accounts of a law firmThis Practice Note provides information about how to read and understand the financial...
Formulating a learning and development—L&D—policyThis Practice Note provides information on formulating a learning and development (L&D)...
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Dispute Resolution analysis: The High Court has provided concise guidance as to how misrepresentation should be analysed when considering jurisdictional gateways. Under Article 5(3) of the Lugano Convention, in negligent misstatement cases, the place of the event giving rise to damage is normally
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