Ebriefings

These trusts are liable to a charge to Inheritance Tax every ten years. Until 6th June 2014 each trust deed had its own Nil Rate Band. An individual (known as […]

Gall bladder surgery The information known about the pre-operative anatomy is important.  In most cases a client will have had a history of cholecystitis (inflammation of the gallbladder, usually due […]

Khaira and others v Shergill and others This case concerned a disagreement involving two factions of two Sikh gurdwaras as regards which of the factions was properly to be considered […]

  The diamond: this is not just about seven metropolitan unitary councils getting together but the scope for expansion to, and development in, a wider area of local authorities currently […]

The accompanying Code of Practice explains the primary purpose is for housing associations to understand their assets and security position and to have swift access to information in decision making […]

The Act applies to all organisations with a turnover or group turnover – that is, the total turnover of a company and its subsidiaries – of £36 million or more […]

By reviewing your business’s commercial contracts, you can assess its exposure and plan for the next few years in the run up to Brexit. Key issues to consider include: The […]

Identify where financial responsibility rests — whilst healthcare is generally a free-for-all, certain social services are means-tested. Sometimes individuals are able, or are required, to pay towards their social care to […]

Background As most providers will be aware for many years and, in particular, since late 2013, there has been much confusion over the legal requirements to ensure that workers are […]

What is Concurrent Delay? Concurrent delay is when there are two or more reasons for delays to construction works that happen simultaneously, one of which would usually give the contractor […]

Eventually, the board split into two factions on a broadly generational basis.  The older trustees felt the expanded hall should be treated as part of the gurdwara and should not […]

The guidance is aimed at social enterprises that want a better understanding of PCR 2015.  It also sets out how these Regulations and the Public Services (Social Value) Act 2012 […]