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Introduction to the sales and commercial departmentOverview of the sales and/or commercial departmentThe sales or commercial team is typically the...
In-house lawyers—Performance appraisal and personal development (blank template)Name[insert appraisee’s name]Current manager[insert appraiser’s...
An introduction to corporate governance for in-house lawyersThis Practice Note provides an introduction to corporate governance for in-house lawyers...
New to role—in-house lawyers—handover—checklistWhere you are taking over your role from someone else and you are offered a handover, it is strongly...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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