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Leases and side letters

Time for a rethink?

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Small suppliers to get info on big companies’ payment performance

New regulations designed to help small businesses get paid on time came into force in April, with a requirement for larger companies to publish information about how long they take to pay suppliers.

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Calculating holiday pay – change on the horizon?

In the UK, many employers calculate holiday pay based on basic salary alone – even if an employee usually receives commission. However, a landmark court case seems set to change this.

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House sellers are facing testing questions

Springtime is traditionally the busiest time for the property market, but with a knotty problem affecting more homes than ever, whether you’re buying or selling, it’s worth doing some horticultural homework before you start.

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How to make money from home: rent a room

In 1992 the government introduced the Rent a Room Relief. This allows individuals to make a tax-free income for renting a furnished room in their residential home.

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Gender Pay Gap Reporting

Historically, men have been paid more than women undertaking the same role. In July 2015, former PM David Cameron announced steps to end the gender pay gap in a generation.

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Insight

Planning for the future: What to include in a UK shareholders’ agreement

A well-drafted agreement sets clear ground rules for how the company is run, how decisions are made, and what happens when circumstances change.

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Understanding Court of Protection applications in England and Wales

When someone can no longer make decisions for themselves and has not put a Lasting Power of Attorney in place, the Court of Protection can step in. This article explains what the Court of Protection does, when an application may be needed, and what the application process entails.

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Warranties and indemnities: Key protections in share and asset sales

An overview of warranties and indemnities in share and asset sales, explaining key differences, common protections, liability limits and risk allocation.

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Dilapidations explained: What commercial tenants and landlords need to know

Dilapidations are a common source of dispute at the end of a commercial lease. They can involve significant sums of money and often come as an unwelcome surprise to tenants who believed they had left a property in reasonable condition. Understanding what dilapidations cover and how claims are assessed is essential for both landlords and tenants navigating the end of a lease.

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The role of due diligence in corporate transactions

In corporate transactions, due diligence is a key stage that usually follows agreement of Heads of Terms, allowing the Buyer to investigate the target company or its assets before committing to the deal.

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Love in later life and the inheritance tax trap

Increasingly, lawyers are seeing couples who have chosen to live together rather than marry, sometimes for many years, without fully appreciating how differently the law treats them, particularly when it comes to inheritance tax and financial protection on death.

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