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Member Articles


“Long-Term Effect” Must be Satisfied at Time of Discriminatory Acts

Author: Ciara Duggan The EAT has clarified when the “long-term effect” aspect of the definition of disability will be satisfied. Between September 2016 and September 2017, the Claimant in Tesco Stores Limited v Ten ...

Investor Relief

The Finance Act 2016 introduced investor relief which is essentially a tax relief for Capital Gains in a similar way to the operation of Entrepreneurs Relief. On qualification any capital gain is reduced from the usual c ...

The Registration Gap – A Warning

The transfer of ownership in registered freehold or leasehold land or the grant of a registerable lease does not take effect until registered at the Land Registry. This means that from the date of the transfer/lease unti ...

Employee Ownership Trusts: 2020 The Best is Yet to Come!

Since the enactment of the Finance Act 2014, the popularity and acceptance of the Employee Ownership Trust (“EOT”) as an exit option for business owners has continued to gain support from lawyers, accountants, the In ...

Impact on Immigration (Brexit): What happens after 31st January 2020?

The withdrawal agreement has now become law and is known as the European Union (Withdrawal Agreement) Act 2020. The Act provides ratification for the Withdrawal Agreement to allow the UK to leave the EU at 11PM on 31 Jan ...

Working with Foreign Principals – Am I Protected by the Regulations?

Author: Emma Butcher The Commercial Agents (Council Directive) Regulations 1993 (the “Regulations”) give commercial agents important rights, and in particular the right to receive compensation or indemnity on t ...

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