July 2018 by Annette Beresford CTA, Consultant Solicitor What is DAC 6? Essentially, from a UK perspective, this is a new EU obligation which will require UK taxpayers and intermediaries to disclose certain cross-border arrangements to HMRC (which will pass this on to all other EU member states). DAC 6 refers to EU Council Directive … Continue reading DAC 6 – New EU tax disclosure rules to challenge advisers and their clients
August 2018 Julian Gray has moved to Jurit LLP with effect from 1 August 2018 the expanding virtual law firm, after more than 10 years as a partner at Ross and Co Solicitors LLP and 23 years as a partner at Clyde & Co LLP including senior managerial roles. Julian has very broad ranging … Continue reading Jurit LLP – New Partner announcement
June 2018 Ben Macfarlane has decided to join the new virtual law firm; Jurit LLP on 1st June as a Partner after 3 years with Ross and Co. Jurit is an innovative and growing practice where he will be heading up the Dispute Resolution Department. Ben is a highly experienced Commercial Litigator with particular expertise … Continue reading Jurit LLP announces arrival of new Partner
by Graham Cunningham May 2018 The Supreme Court has confirmed as valid, a contractual term which made it clear that a written agreement could not be varied unless such variation was made in writing. In MWB Business Exchange Centres Ltd. v Rock Advertising Ltd 2018 UKSC 24, MWB operated serviced offices in London. It entered … Continue reading Oral amendments to written contracts?
by Adrian Hoggarth, Partner May 2018 The Supreme Court has recently handed down its decision in Newcastle Upon Tyne Hospitals NHS Foundation Trust v Haywood 2018 UKSC 22. With two judges dissenting it is worth highlighting their decision. The central question was when the employee’s notice period started to run following notice of termination … Continue reading Employment contracts: When does notice of termination start to run?
by Graham Cunningham, Barrister and Mediator May 2018 A salutary reminder from the Court of Appeal on drafting Court orders. Take care how you draft Consent Orders – and especially where large sums of money due to HMRC are concerned! It is all too easy to prepare the Recitals and Body of such an order … Continue reading Take care with your Consent Orders
by Graham Cunningham, Barrister and Mediator April 2018 The Supreme Court has recently reviewed the question of damages for breach of contract arising under the principles of Wrotham Park Estate Co. Ltd. v Parkside Homes Ltd. 1974 1 WLR 798 and consigned the latter to the status of historical interest. In Morris-Garnor & Anor v One … Continue reading Contractual damages – Wrotham Park is now little more than historical interest
by Jeremy Glover April 2018 HMRC has not obtained State Aid approval to Enterprise Management Incentive (EMI) options and therefore options granted after 6 April 2018 may be unapproved even if they normally would be qualified for EMI purposes. We will need to wait for HMRC to obtain EU approval to be sure with options … Continue reading EMI Options Granted After 6 April 2018
by Paul de Cordova October 2017 “No construction project is risk free. Risk can be managed, minimised, shared, transferred or accepted. It cannot be ignored” ‘Constructing the Team’ – Sir Michael Latham (1994) In a recent report1 on the practices of Chief Procurement Officers from around the world, almost six in ten saw managing risks … Continue reading In Brief – Managing Risk in Procurement
Most successful high growth companies set aside between 10% to 20% of the share capital for key members of the team. In fact many investors will only want to invest in a company if it offers effective equity ownership to employees. To do this, you must ask a number of key questions before proceeding.