Traditionally, farming businesses have relied on a legal structure of family farming partnerships, often without formal written partnership agreements in place. In this case provisions of the Partnership Act 1890 would apply but this Act is unable to...
A common query raised by clients is a question about what it means legally to be a director of a company. This is particularly prevalent as the operational role of a director could differ greatly from business to business. However, whether you’re an...
Since the roll out of the coronavirus vaccine, starting in winter 2020, the majority of people have taken up the opportunity to be immunised. However, a minority have shown some reluctance or declined to have it. For employers, unvaccinated employees could...
Inheritance Tax (IHT) is primarily a charge on your assets on death, including your share of assets jointly held with another person. However, lifetime gifts made within seven years prior to your death can also be brought back into charge. IHT is also...
The section 1 statement is the basis of all employment relationships and it is highly unusual that significant change arises in the law to affect this. However, in 2020 this is exactly what happened. With the return to more normal patterns of working, now...
