Knowledge

When is an estate eligible for reduced inheritance tax through Agricultural Property Relief?

Watch our “psychology of negotiation” webinar series again, providing you with insights to improve the potential for you and your business to achieve the desired outcome in negotiations and avoid costly litigation where disputes arise. 

Introduction

The independent schools sector in Scotland is enduring an unprecedented period of uncertainty and change. The economic future of the sector in the short to medium term is under threat, as independent schools are facing increasing financial strain from recent legislative changes.

The Competition Appeal Tribunal (the “CAT”), has handed down its decision in relation to an appeal by Royal Mail against a decision of Ofcom, concerning discriminatory pricing in relation to the supply of bulk mail delivery services in the UK.

A closer look at the circumstances in which the courts might decide to stay the enforcement of an adjudicator’s award on grounds of payee insolvency, with reference to recent case law in both England and Scotland.

A recent judgement from the High Court of Singapore follows the common law trend of allowing the recovery of damages for rectification of defects even in circumstances where the defects liability period is ongoing. 

The Scots Law of Succession provides certain fixed rights of inheritance, known as “legal rights”, that can be claimed by an individual’s spouse, civil partner and children, regardless of what is stated in one’s will – but there are two important points to bear in mind.

Chris McGill offers a handy guide with ten tips on funding your child’s higher education.

What you need to know about preparing for a health and safety inspection, and how you ensure compliance in your own business.

Often a party will have good grounds to suspect that their confidential information is being misused by a third party. However, in order to prove this they need to recover the evidence from them or from someone else.
There is usually also a concern that the person who has misused the information will take steps to destroy or conceal evidence, if they are made aware of a potential claim.
In these circumstances, it is possible to apply to the court and obtain permission to conduct what is commonly referred to as a “dawn raid” or “search and seize order” to recover evidence.

Court of Session deems Notice of Adjudication ‘premature’ where material elements of dispute had not crystallised.

Gareth Parry and Alison Rochester summarise the International Chamber of Commerce Incoterms 2020 rules due to be introduced 1 January 2020, the key changes from the 2010 edition, and the potential impact upon existing trade and contract arrangements.

While the introduction of the RNRB did provide significant inheritance tax savings for many families, the rules are complex and individuals need to check that they meet the necessary requirements.

Few would disagree with the view that the common law strives to uphold the principle that an “individual shall have full protection in person and in property.” Nor that “recent inventions and business methods call attention to the next step which must be taken for the protection of the person, and for securing…the right ‘to be let alone’.” But it may come as a surprise to learn that those words were written in 1890.

Insolvency practitioners need to be aware of their responsibilities when being appointed administrators to a company that holds a sponsor licence.

How to ensure your business doesn’t fall foul of EEA board residency requirements post-Brexit.

Employee liability in the course of a regulatory investigation.