Where a professional has failed to give advice that ought to have been given, there may be a possible claim both in tort (professional negligence) and in contract, based upon breach of an implied term. The extent of the duty owed by an accountant depends on the terms and limits of any retainer between the client and the accountant, and any duty of care to be implied must be related to what the accountant is instructed to

Where, during the employee’s ordinary or additional maternity leave, it is not practicable by reason of redundancy for the employer to continue to employ the employee under her existing contract of employment, then under the Maternity and Parental Leave etc Regulations 1999 (MAPLE 1999), SI 1999/3312, reg 10 the employer must offer her any suitable alternative vacancy that exists either: • with the employer • the employer's successor, and/or • with any associated employer For detailed information

Under the original version of section 93(1) of the Pension Schemes Act 1993 (PSA 1993), the provisions allowed a member to take a transfer applied to any member of a personal pension scheme (other than a scheme comprised in an annuity contract entered into before 4 January 1988) who had accrued rights to benefit under the scheme. There was no condition that the member should have ceased to accrue rights to benefits. If

The burden of proving that the individual has been paid the minimum wage lies with the employer where: • a claim is brought against the employer that claims (in whole or in part) what is referred to in the minimum wage legislation as 'additional remuneration' (ie the sum due following a minimum wage underpayment) • the claim is brought as: ◦ an unlawful deduction from wages in the employment tribunal, or ◦ a breach of contract claim (which may

The legal consequences of withdrawing an offer of employment will generally depend on the specific circumstances of the offer and the reasons for withdrawing it. Of immediate relevance is likely to be whether, in consequence of the offer being made, a contract of employment has been formed. One would need to consider: • whether the offer has been accepted • the conditions attached to the offer In the normal course, once an offer of employment has been accepted and any applicable conditions have

The JCT publishes a standard form framework agreement called the JCT Framework agreement (JCT FA). It was first published in 2005 in both binding and non-binding versions, and a revised single edition was published in 2007. The JCT FA was updated in 2011, again in 2017 (although it was labelled the 2016 edition as it forms part of the JCT 2016 suite), and most recently in 2025 (forming part of the JCT 2024 suite). The guidance in this Practice Note covers all of the 2011, 2016 and 2024 editions, highlighting their differences where relevant. These versions are, however, very similar in their terms; though at the outset, it is important to note that certain of the amendments introduced to the 2024 edition were intended to reflect changes made to the public procurement regime, delivered under the Procurement Act 2023 (PA 2023). PA 2023 came substantially into force on 24 February 2025. For more information on PA 2023, see Practice Notes: Introduction to the Procurement Act 2023—PA 2023, Key Implications of the Procurement Act 2023 for Construction Lawyers

When a person (the Buyer) buys a company, rather than the assets of a business, all of the historic liabilities of that company and its subsidiaries (referred to in this Practice Note as ‘the Company’) are also acquired. The Buyer of the share capital of the Company will normally expect to obtain the dual protection afforded by a suite of warranties relating to tax and a tax covenant from the current owner of those shares (the Seller). The precise nature and extent of protection obtained will, of course, depend upon the negotiating power of the parties. There are broadly three main justifications for a Buyer to include tax warranties in a share purchase agreement (SPA): • to elicit information by informing and supporting the due diligence exercise • to provide protection for unknown tax liabilities of the Company relating to periods before the sale is finalised and the shares are transferred (known as Completion), and • to provide protection for post-Completion tax liabilities of the Company which have their root cause in a pre-Completion period For

This Checklist sets out the points that a tenant should consider if its landlord becomes insolvent. A tenant must continue to fulfil its obligations under the lease, but should also contact the insolvency practitioner immediately as a tenant will require information as set out below. Who should rent be paid to? The tenant must continue to pay rent in accordance with the terms of the lease. If the landlord has entered into administration, liquidation or bankruptcy, or had receivers appointed over the property, rent should be paid to the administrator, liquidator, trustee in bankruptcy or receiver as appropriate. In a company voluntary arrangement (CVA), the rent may be payable to the CVA supervisor, depending on its terms. The insolvency practitioner will normally serve notice on the tenant with directions about where rent is to be paid. Is the landlord holding a rent deposit? You must consider whether the rent deposit deed has been drafted so that the deposit remains separate from the assets forming part of the landlord’s estate, as this will affect

Construction analysis: In this article, we review some of the key developments in construction law that have so far emerged in 2024, and look ahead to what might come later in the year.

This Practice Note explains what a Referral Notice (sometimes referred to simply as a ‘Referral’) is and sets out what it should contain. It also provides practical tips for drafting an effective Referral Notice, and considers when the Referral Notice must be served and the consequences of failing to meet the deadline for service. For a Precedent Referral Notice, see: Referral Notice for an adjudication. What is the Referral Notice? Once a Notice of Adjudication has been given, and a person has been appointed to act as an adjudicator, the dispute must be formally referred to the adjudicator. The Referral Notice is the referral of the dispute in writing to the adjudicator, and its purpose is to set out clearly and concisely the referring party’s case. It is, effectively, the referring party’s pleadings, evidence and submissions all rolled into one. The referring party should bear in mind that the Referral Notice is intended to be the whole of its case, and not just the opening shot. There is no guarantee that it will be entitled to put in

This Practice Note sets out the key issues to consider when setting up a subscription model for the sale and supply of goods, services or digital content to consumers. Subscription types There are broadly three types of subscription: • curation—the customer receives a curated selection of different items. For example monthly subscription boxes for clothing, pet products, cosmetics, personal hygiene products, or recipe boxes or food services • replenishment—the customer receives regular deliveries of the same or similar items. For example, monthly subscriptions for toilet paper, razors, vitamins or other commodities • access—the customer gets access to content or to premium services. For example content streaming services, gaming services, premium subscriptions, and cloud storage subscription services Regulatory landscape When setting up subscription models, there is a variety of regulation to be aware of, in particular consumer protection legislation, data protection legislation, the rules on direct marketing and the self-regulatory advertising codes. Consumer protection legislation When entering into subscription contracts with consumers, various consumer protection legislation needs to be considered, in particular the following: • Consumer Contracts (Information, Cancellation and

Tax analysis: In Professional Game Match Officials Ltd (PGMOL), the Supreme Court dismissed an appeal by PGMOL. It held that although the minimum requirements of mutuality of obligation and control that were necessary for the existence of a contract of employment existed, it remitted the case to the First-tier Tax Tribunal (FTT) to decide, on the basis of its original findings of fact, if the individual match contracts when considered in the round, were contracts of employment.