Some may be aware that where a tenancy is for a fixed term and it continues beyond that fixed term it is considered to be a statutory periodic tenancy and would generally continue to run in that … [Read more...]
Taxation of Company Directors
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...]
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