A pay as you earn system under which employers or pension providers make certain deductions from an employee’s or pensioner’s income including for liability to income tax and National Insurance contributions.
Apprenticeship levy payments are also made through the PAYE system.
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Contract interpretation—express terms in contractsExpress and implied contractual terms distinguishedContractual terms may be either express or implied:•express terms—are terms which are actually recorded in a written contract or openly expressed in an oral contract at the time the contract is made
A certificate of title (also known as a certificate on title) is a particular species of report on title.When solicitors are instructed to investigate title to land (for instance, when land is being acquired or offered up as security), they will write a report on title for their client, which sets
Arms length management organisations (ALMOs)An arms length management organisation (ALMO) is a not-for-profit company that provides housing services on behalf of a local housing authority (LHA). Usually an ALMO is set up by the LHA to manage and improve all or part of its housing stock with the LHA
Discharge by frustrationCoronavirus (COVID-19): In addition to the below content on force majeure generally, see also:•Coronavirus (COVID-19) toolkit—Contracts•Coronavirus (COVID-19) and contractual obligations—checklisttogether with the Q&A (in the related content pod on the right hand side) for
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