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The following Employment news provides comprehensive and up to date legal information on Employment Rights Act 2025 commencement regulations update
The following Share Incentives news provides comprehensive and up to date legal information on Budget 2025—salary sacrifice reforms
The following Pensions news provides comprehensive and up to date legal information on Bill to limit NIC relief passes Second Reading in Commons despite opposition
The following Employment news provides comprehensive and up to date legal information on Employment Rights Act 2025—what is changing, and when?
What is pro bono?Many lawyers recognise it is a privilege to be able to provide legal advice and representation and be a part of the legal system....
Corporate social responsibility—CSR—regulatory requirementsThis Practice Note considers regulatory requirements relating to corporate social...
The importance of good time recordingThis Practice Note is intended for law firms. It explains why time recording is so important. It also explores...
How to read and understand the financial accounts of a law firmThis Practice Note provides information about how to read and understand the financial...
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
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
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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