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The Department for Business and Trade (DBT) has updated its Plan to Make Work Pay and Employment Rights Act: timeline update to reflect numerous...
Law360: The government proposed on 14 July 2026 requirements for employers to disclose a salary range to job applicants as part of a consultation on...
The Department for Business and Trade (DBT) has launched a consultation seeking views on proposals to support the fair, transparent and responsible...
The Advisory, Conciliation and Arbitration Service (Acas) has published a revised draft code of practice on time off for trade union duties and...
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
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
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
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