This question is difficult to answer as it has yet to come before the court and, as all litigators know, exactly what a court is going to do is difficult to predict! However, recent case law indicates that the courts are, perhaps, becoming tougher on parties who unreasonably refuse to try alternative dispute resolution (ADR)—see, eg the recent case of Wales (t/a Selective Investment Services) v CBRE Managed Services where the successful defendant was deprived of a substantial proportion of its costs on the basis of an unreasonable refusal to mediate. This decision follows closely behind those in DSN v Blackpool FC (see News Analysis: Indemnity

Sections 17 to 22 of the Employment Rights Act 1996 (ERA 1996) contain special provision relating to deductions from wages in the context of retail employment. These provisions control the rate at which an employer may make deductions from a worker’s wages (or require payments) where a cash shortage or stock deficiency is revealed. The provisions apply where: • the deduction(s) is/are made from a worker in ‘retail employment’ • the employer of that worker makes a deduction (or deductions) on account of one or more ‘cash shortages’ or ‘stock deficiencies’ ‘Retail employment’ is defined as employment involving the worker, whether or not on a regular basis: • carrying out ‘retail transactions’,

This Q&A raises two issues, first, to what extent shareholders and directors can be personally liable for the liabilities incurred by a corporate entity and, second, their potential liability for defects and damage caused by dangerous buildings. Liability of directors and shareholders From a corporate law perspective, a company duly incorporated under the Companies Act 2006 (CA 2006) (or previous Companies Acts) exists as a legal entity in its own right (Salomon v A Salomon & Co Ltd) and is separate from its members and its directors. It is responsible for its own debts and liabilities. The fact that a company may be dormant (ie, in a period where it has had no significant accounting transactions, see CA 2006, s 1169) has no bearing on this. The liability of the members of a company limited by shares is limited to the amount unpaid, if any, on the

It is assumed for the purposes of this Q&A that the headlease has been registered with HM Land Registry. All easements which relate to registered land should be noted at HM Land Registry against the title of the dominant and servient tenement. Where an easement

The enhanced redundancy protections under the Maternity and Parental Leave etc Regulations 1999 (MAPLE 1999), SI 1999/3312, as amended by the Maternity Leave, Adoption Leave and Shared Parental Leave (Amendment) Regulations 2024, SI 2024/264, apply where it is not practicable by reason of redundancy for an employer to continue to employ an employee under her existing

Section 144(2) of the Inheritance Tax Act 1984 (IHTA 1984) provides that, if the conditions in subsection 144(1) are met, IHTA 1984 shall have effect as if the Will had provided that on the testator's death the property was held in accordance with the variation. Where the whole of the trust fund of a discretionary trust created by a person's Will is appointed by the trustees in exercise of their dispositive power in favour of the deceased person's surviving spouse, the surviving spouse would therefore be treated as

The decision on disclosure is a matter for the executors and their decision may be influenced by a number of factors. It is not clear whether there is a suggestion of a dispute about the will but if there is we would direct you to the Law Society

Duty to keep beneficiaries informed during estate administration The Administration of Estates Act 1925 (AEA 1925) states that personal representatives (PRs) must collect and get in the deceased’s estate, and administer it according to the law and with due diligence. Executors must deal with the estate using the powers given to them in the deceased’s Will and all relevant statutory powers (see AEA 1925, ss 9 and 25). PRs have a duty of care to act in the best interest of the beneficiaries and avoid conflict between the interest of the beneficiaries and their own interests. For further guidance, see Practice Note: Personal representatives—powers, duties and remuneration. PRs may find themselves liable for acts or omissions in respect of their dealings with third parties, beneficiaries

Obligations of the Personal Representative The Practice Note Payment of legacies examines the issues the PRs need to consider before paying legacies including deciding when to distribute, identifying beneficiaries, types of legacies, appropriation, entitlement to income or interest prior to payment and receipts. It is settled law that unless the testator has provided otherwise in his will, any expense incurred by the PRs in the upkeep, care and preservation of property specifically devised or bequeathed, such as storage charges, insurance, the costs of transporting the asset to the beneficiary, between the testator's death

Investment management is generally subject to VAT. Article 135(1)(f) of Directive 2006/112/EC (the VAT Directive) precludes exemption for the management of shares and other securities. As an exception to this general principle, there is an exemption from VAT for the management of ‘special investment funds’. This has been implemented in the UK as an exemption for the management of the types of fund that are listed in Items 9 and 10 of Group 5 of Schedule 9, Part II to the Value Added Tax Act 1994. We have assumed that none of these apply in this instance. The VAT exemption for intermediary financial services is available when a supplier, acting in

This Q&A addresses the current version of regulations of the Rugby Football Union which have been effective from 1 August 2018. For Rugby Union, a similar rule applies to the football creditors rule which was the subject of discussion in Revenue and Customs Commissioners v Football League Ltd. The governing body of Rugby Union in England is the Rugby Football Union (RFU). The RFU’s regulations can be accessed here. Under RFU Regulation 5—Financial, a club which undergoes an insolvency event (as defined in the Regulations) will suffer a significant points reduction pursuant to regulation 5.3. However, pursuant to regulation 5.3.9, the points deduction shall not apply if either all outstanding creditors are paid in full (or outstanding creditors agree to a waiver or a repayment programme of for outstanding amounts) within six weeks

The general grounds for refusal of an application for indefinite leave to remain by a Tier 2 (General) migrant under the Immigration Rules, Part 6A, para 245HF are set out in the Immigration Rules, Part 9, para 322. Immigration Rules, Part 9, para 322 states: ‘In addition to the grounds for refusal of extension of stay set out in Parts 2–8 of these Rules, the following provisions