The relationship between a landlord and tenant of business premises is governed by the Landlord & Tenant Act 1954 (“the Act”). Unless the parties have agreed (by following the prescribed procedure) to exclude the terms of the Act that provides security of tenure for the tenant, at the end of the fixed term of the… Read more »

Business Property Relief (BPR) provides relief from inheritance tax on the transfer of relevant business assets. It was established to provide the UK’s SME sector with some protection in the event of the death of the principal business owner. It aims to help businesses and beneficiaries to continue trading when faced with an inheritance tax… Read more »

Q&A: My father has recently passed and I am the executor of his estate. He had a lot of personal effects, which my relatives are squabbling over. What should I do? These personal effects are called chattels. As executor, it is your duty to collect his personal effects and distribute them to the beneficiaries of the Will…. Read more »

It doesn’t matter how busy your business is if customers are not paying for goods and services supplied in accordance with the agreed terms. After all, we all know that when it comes to business – cash is king. How can you take steps to minimise the risk of your business’ growth and profitability being… Read more »

Katie Hodson, Employment Law & HR Group manager discusses unauthorised absence and outlines how employers can handle these through conducting reasonable investigations. My Employee Has Not Turned into Work for the Last Couple of Days with No Phone Call. Can I Presume That He Has Resigned and Process Him as a Leaver? Unfortunately, no you… Read more »

Associate, Genevieve Powrie, discusses the differences between deputies and attorneys, including their roles, duties, costs and timescales. Duties of a Deputy A Deputy is an individual appointed by the Court of Protection to manage the finances of – or make health and welfare decisions for – someone who is unable to make decisions for themselves…. Read more »

One of the factors taken into account by the Court when distributing assets on divorce is the length of time that the parties were married. Cheryl Haywood, Family Law Associate, discusses the differences between distributing assets in short term and long term marriages. For reference, a marriage is considered to be short if it lasts… Read more »

Research by Brewin Dolphin revealed that 47% of UK adults have never discussed passing on their legacy, while the National Bureau of Economic Research reports that only 12% of firms make it to a 3rd generation*. Unfortunately, by not taking professional advice on your succession planning, your family may pay out more inheritance tax on… Read more »

Common sense would suggest that there will probably be a spike in contentious probate disputes following the COVID-19 pandemic, due to the higher numbers of deaths than usual. Research suggests that, in light of the Government’s social distancing rules, many people may have written a Will and had it witnessed ‘remotely’. Section 9 of the Wills… Read more »

Settlement Agreements are commonly used to end an employment relationship in a mutually agreeable way. They are often used in situations where an employer and employee feel their relationship has broken down and whilst employers tend to make the initial proposal, either party can make the first move. A Settlement Agreement can also cover non-employees…. Read more »