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...
A non-compete clause is a type of restrictive covenant commonly found in employment contracts. Their purpose is to protect a business by preventing an employee from either (a) working for a competitor or (b) setting up their own competing business for a...
Unsurprisingly, the restrictions on forfeiture of business tenancies for non-payment of rent are to continue in England until 30 June 2021 - but what is likely to happen after that? Central government are likely to want to avoid an abrupt cliff-edge...