| This page contains short summaries of recent developments which are of practical interest. If you would like more information, please use our enquiry form and we will contact you. | Updated: 4-feb-12 |
February 2012
- France - Top earners to be hit by new tax
- France - Football Transfer Tax
- Switzerland - An end to marriage tax 'penalty'?
- UK - Footballers using ‘perfectly honest’ tax schemes
- UK - Specialist unit is set up to target offshore tax cheats!
- UK - Stamp Duty Land Tax Reminder
- Ban on Automatically Renewable Contracts
- Do co-habitors get an equal share?
- Can the seller terminate the contract due to the buyer’s failure to pay a deposit?
- A step in the right direction for privacy?
- An offer to settle before proceeding is a Part 36
- Free choice of legal representation
- Changes in favour of Employer – at last!
- Notice of dismissal cannot be retracted – normally
September 2011
- France – Proposed 2012 Budget announced
- Switzerland – UK and Swiss Tax deal complete
- UK – Beware of unregulated will writers
- Minimum terms and early termination charges in consumer contracts – Are they fair?
- Commercial tenants – fulfill your break clause requirements or be lumbered with your lease!
- Untruthful witness statements: Not reading carefully is no excuse
- Employee or Self-employed? Let the facts decide
- New rights for Temps
August 2011
- Wealth tax threshold to increase
- SCI exemption abolished
- Tax exemption to invest in UK
- Exemption for legal fees on termination
- Does your franchise agreement sufficiently protect your reputation?
- Directors duties
- Be aware of the dismissal procedures
- Cost can justify discrimination!
- Recovering payments to third parties- not too remote
- “All reasonable endeavours” mean all reasonable endeavours!
- Can you prevent a party from relying on its own breach of contract?
- Driving a cart and horses through the Tenancy Deposit Scheme?
February 2, 2011
France - Top earners to be hit by new tax
The French National Assembly has adopted a provision introducing an exceptional tax on top earners in France for the 2012 budget...more
France - Football Transfer Tax
The French Government is proposing to introduce a possible transfer tax for football players...more
Switzerland - An end to marriage tax 'penalty'?
In order to eradicate any unconstitutional imbalances, the Swiss federal administration has proposed a bill to be adopted by summer 2012...more
UK - Footballers using ‘perfectly honest’ tax schemes
Last year there have been a number of headlines reporting the use of tax avoidance schemes by professional footballers and their agents...more
UK - Specialist unit is set up to target offshore tax cheats!
The Offshore Co-Ordination Unit (OCU) will oversee and co-ordinate HMRC’s compliance work...more
UK - Stamp Duty Land Tax Reminder
The deadline for the Stamp Duty exemption for first time buyers is looming...more
Ban on Automatically Renewable Contracts
Automatically renewable contracts (ARCs) are contracts which, at the end of a minimum contract period, roll forward to a new MCP by default unless the customer informs their provider that they do not wish this to happen...more
Do co-habitors get an equal share?
With growing numbers of cohabiting couples purchasing property together careful consideration should be given as to how the property will be divided...more
Can the seller terminate the contract due to the buyer’s failure to pay a deposit?
It is usual in property transactions that a deposit is paid upon exchange of contracts, however there may be circumstances when it is agreed that the deposit or part of the deposit is paid at a later date...more
A step in the right direction for privacy?
Two important changes are to be introduced this year which are intended to reduce the number of employment tribunal claims and boost the economy...more
An offer to settle before proceeding is a Part 36
It is usual for a party to make an offer to settle matters before issuing proceedings in the court...more
Free choice of legal representation
With regard to insurance taken out to cover costs of legal proceedings it was accepted practice that insurers could refuse its insured's choice of solicitor on the basis that the solicitor's proposed hourly rates exceeded those prescribed by the insurer...more
Changes in favour of Employer – at last!
Two important changes are to be introduced this year which are intended to reduce the number of employment tribunal claims and boost the economy...more
Notice of dismissal cannot be retracted – normally
Where an employer provides an intended, unambiguous written notice of termination to an employee...more
September 30, 2011
France – Proposed 2012 Budget announced
In a bid to tackle France’s deficit, the French Government has announced a further reduction on the rate of Scellier...more
Switzerland – UK and Swiss Tax deal complete
The expected deal between the UK and Switzerland to tackle the problem of UK tax evasion has come to fruition last month...more
UK – Beware of unregulated will writers
It is not necessary to be legally qualified to provide a will writing service in the UK however there is a risk when not using a solicitor...more
Minimum terms and early termination charges in consumer contracts – Are they fair?
The High Court has ruled that certain terms in in gym contracts were unfair and contravened the Unfair Terms in Consumer Contracts Regulations 1999...more
Commercial tenants – fulfill your break clause requirements or be lumbered with your lease!
Commercial leases often include a break provision which allows either the landlord or tenant to end the lease prior to the expiry date...more
Untruthful witness statements: Not reading carefully is no excuse
If you provide evidence for court that requires you to sign a statement of truth and it is later found by the court that the evidence is untruthful you could receive a prison sentence...more
Employee or Self-employed? Let the facts decide
The Supreme Court’s decision in Autoclenz Ltd v Belcher has confirmed that written agreements, between an employee and employer, suggesting the status of an employee can be disregarded when they do not reflect the actual legal obligations between the parties...more
New rights for Temps
Employers will be further burdened with more legislation and costs following the introduction of the new equal treatment rights for workers...more
August 15, 2011
Wealth tax threshold to increase
The net value of an estate on which ISF (wealth tax) is payable has increased from €800,000 to €1,300,000...more
SCI exemption abolished
To reduce their wealth tax bill, non-residents sometimes make use of an SCI to buy property in France and financing the purchase by a loan from the shareholder of the SCI...more
Tax exemption to invest in UK
Consultation process to allow Non-Domiciled UK residents to invest money into the UK free of tax for the purpose of commercial investment has begun...more
Exemption for legal fees on termination
An employee's legal costs on termination of employment when paid by the employer are generally exempt from income tax...more
Does your franchise agreement sufficiently protect your reputation?
The decision in MMP Gmbh v Antal International Network Ltd raises important considerations when parties enter into a franchise agreement...more
Directors duties
Becoming a director can reduce your income tax bill via the ‘salary/dividend’ method...more
Be aware of the dismissal procedures
Ms Shoesmith was removed from her post as Director of Children's Services at Haringey on the Secretary of State's direction and shortly thereafter summarily dismissed by Haringey...more
Cost can justify discrimination!
The Employment Appeals Tribunal has handed down its decision in the case of Cherfi v G4S Security Services Ltd that an employer can rely upon cost alone in order to justify an otherwise indirectly discriminatory policy...more
Recovering payments to third parties- not too remote
Conarken Group Ltd and another v Network Rail Infrastructure Ltd has seen the Court of Appeal considered whether a loss in the form of a liability to make contractual payments to third parties was recoverable from the negligent party...more
“All reasonable endeavours” mean all reasonable endeavours!
In the case of Jet2.com Ltd v Blackpool Airport Ltd, Blackpool Airport changed its policy to refuse Jet2.com to accept arrivals and departures outside of its opening hours as this was resulting in the airport running at a loss...more
Can you prevent a party from relying on its own breach of contract?
In BDW Trading Ltd v JM Rowe Ltd the Court of Appeal considered whether the developer was able to exercise its right to terminate the contract when it was in breach...more
Driving a cart and horses through the Tenancy Deposit Scheme?
Where a tenant has a certain tenancy agreement the landlord is obliged by law to join a tenancy deposit scheme to hold any deposit paid by tenant for the period of their tenancy...more
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