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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 ...

Anti Money Laundering Guidance is Now Available for the UK Art Market

Author: Simon Stokes Guidance is now available on a anti money laundering for the UK art market and those from overseas coming into the UK to sell works of art. On 7 February the UK's HMRC (the UK tax authority) publis ...

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 ...

European Order for Payment Procedure – Regulation (EC) No. 1896/2006

There are many inquiries we receive from clients who need to claim pecuniary credits of a determined, overdue and due amount derived from relationships in which at least two States of the European Union are involved. In ...

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 ...

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