In May 2012 HMRC published a consultation document entitled “The taxation of controlling persons”. The purpose of this paper is to consider whether the insertion of a provision to ensure … [Read more...]
The Canadian case of Thelwell v. The Queen, “Doctor Tax”
Mr Tarracino ran a business called “Doctor Tax”. This business advertised itself as a tax preparation and advisory service. Mr Tarracino had however previous convictions for tax evasion as … [Read more...]
The Duties of Estate Agents & The Loss of a Chance
The relationship of the estate agent and their customer is one which is usually governed by a contract, or as it sometimes referred to, retainer. The position at law as to the role of estate agents is … [Read more...]
Notice Terminating Licences
A notice terminating a licence must be given by all the licensors (party, or parties granting the licence), even if one of the licensors is also a licensee (party or parties with the benefit of the … [Read more...]
“Professional” Harassment by Employers
The Protection from Harassment Act 1997 was originally enacted to deal with the problem of stalkers and more specifically acts of harassment against women. Since the Protection from Harassment Act … [Read more...]
Requirement on Landlords to Protect Deposits
Any deposit received after 6th April 2007 must be protected under a government approved scheme within 14 days of receipt by the landlord or the landlord’s agent. There are currently three … [Read more...]
Fair Redundancy Procedures and Selection
In a redundancy situation, an employer that has decided that there is a redundancy situation must then decide who may potentially be made redundant. Those roles which are selected are generally … [Read more...]
The Effect of Employee Breaches on Payment in Lieu of Notice
PILON Clauses are often found in employment contracts, they allow an employer to pay notice money in respect of the period of notice provided in the contract instead of the employee working the notice … [Read more...]
Setting Aside a Statutory Demand
The service of a statutory demand is the first stage of the court bankruptcy process. A debtor can apply to the court to set aside a statutory demand (cancel the statutory demand). The grounds by … [Read more...]
Statutory Demands and the discretion a court can exercise upon making an order for bankruptcy
The court has a limited discretion not to make a bankruptcy order where the debt is the subject of an unsatisfied statutory demand as at the time of the bankruptcy petition hearing. The case of … [Read more...]
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