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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?
The following Employment news provides comprehensive and up to date legal information on UK budget lowers apprentice costs for smaller law firms
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...
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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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