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IR35 and the off-payroll working rules

IR35: The (delayed) new off-payroll working rules apply from 6 April 2021 Traditionally, contractors like being self-employed because they pay reduced National Insurance contributions, and are able to set various tax-deductible expenses against their income. If they contract with clients via a personal service companies (‘PSC’), they can reduce their tax bill even further by […]

SoGlos Gloucestershire Lifestyle Awards 2021: Nominate your business!

We’re backing our county’s most vibrant lifestyle businesses, returning as headline sponsor for the SoGlos Gloucestershire Lifestyle Awards 2021. Gloucestershire’s lifestyle businesses make our county a truly unique place in which to live, work, shop, eat and stay. While the effects of the pandemic are being felt across all sectors, hospitality, leisure and events have […]

Asda – the Supreme Court’s landmark decision on ‘common terms’

The Supreme Court has made a unanimous landmark decision that (mostly female) shop workers at Asda supermarkets can be compared to the (mostly male) warehouse workers, ruling that they are on ‘common terms’. Female shop workers at Asda are arguing that they should be paid the same amount as their predominantly male colleagues (who earn […]

Championing growing county businesses at the SoGlos Gloucestershire Business Awards 2021

We’re proud to sponsor the Growth Business of the Year category in the inaugural SoGlos Gloucestershire Business Awards, celebrating the innovation and creativity that so many of the county’s businesses have demonstrated over the past year. Nominations are now open, and can be made at www.soglos.com/awards-business. It’s free to nominate your business, but the nomination […]

Brexit and your intellectual property: the changes

The Intellectual Property Office has provided useful guidance on the key changes post-Brexit. The Brexit transition period, set out in the UK and EU’s Withdrawal Agreement, came to an end on 31 December 2020. Now that we are well into 2021, we strongly recommend that you consider how the post-Brexit legal landscape may impact on […]

Land access for digital infrastructure is subject of new consultation

The government has opened a consultation to help them understand whether changes to the Electronic Communications Code are required. A government consultation is underway to review the legal framework for building and maintaining digital infrastructure (such as mobile phone masts and broadband cabinets) on private and public land. With the long-term aim of providing more […]

US $1.7 billion deal hangs in the balance as court examines validity of clause

A recent High Court decision has shone the spotlight on material adverse change (MAC) clauses and their effectiveness. What is a material adverse change clause? You will most likely come across a material adverse change (MAC) (or material adverse effect (MAE)) clause in corporate and finance agreements. They essentially serve as a ‘catch-all’ to allow […]

Pretty vacant: When stripping out goes too far

In an interesting case decided in December 2020, the High Court considered whether a tenant who exercised a break clause went too far in making sure that he gave vacant possession. In this instance, the tenant’s lease allowed them to break if they gave vacant possession of the ‘premises’. However, the tenant had stripped out […]

Biden’s proposed personal tax plan explained

Democrats will now control the House and Senate for at least the next two years and, as a result, President Biden will likely be able to bring more of his tax agenda to fruition. Unlike some of his opponents in the Democratic primaries, Biden has not pushed for a “wealth tax” but he is nonetheless […]

The Inheritance Act (1975): What is it, and can you make a claim?

The Inheritance (Provision for Family & Dependents) Act 1975 can be a lifeline for those who have been overlooked when it comes to inheritance. Unlike some jurisdictions, under the law of England and Wales, a testator has complete autonomy to decide who is to inherit from their estate. A testator could therefore choose to exclude […]

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