Member Articles

On 6 February 2020, the UK Department for International Trade (DIT) launched a public consultation to begin shaping the country’s new independent global tariff policy following the UK’s departure from the EU. The upc ...

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 ...

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 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 ...

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 ...

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 ...