Subject to certain excepted deductions, an employer cannot make any deductions from the wages of a worker unless: • the deduction is required or authorised to be made by virtue of: ◦ a statutory provision, eg the requirement to make deductions for income tax or National Insurance contributions via Pay As You Earn (PAYE), or ◦ a relevant provision of the worker's contract, eg where the employer provides a loan to the worker

Date Parties 1 [insert name] (Company Registration No. [insert number]) whose registered office is at [insert address] (the "Assignor") 2 [insert name] (Company Registration No. [insert number]) whose registered office is at [insert address] (the "Assignee") Recitals (A) This Deed is supplemental to a [Sale and Purchase Contract] dated [insert date] and made between the Assignor (1) and the Assignee (2) by which the Assignor agreed to transfer

An agreement to surrender is an estate contract. If it is to bind successors in title, it therefore needs to be protected by registration. Section 32(1) of the Land Registration Act 2002 (LRA 2002) provides that a notice may be entered in the register ‘in respect of the burden of an interest affecting a registered estate or charge’. LRA 2002 does not set out an exhaustive list of what constitutes an ‘interest affecting an estate or charge’,

Best practice is to carry out checks to ensure there is no undue influence on the guarantor as there is a risk that the landlord will be taken to have constructive knowledge of any such undue influence so as to render the guarantee unenforceable. A contract is voidable where a person is induced to enter into a transaction by undue influence. Undue influence arises where the transaction is to the manifest disadvantage of the person subjected to

A Power of Attorney (POA) is an example of an agent’s express actual authority to act on behalf of a principal (see Practice Note: Forming enforceable contracts—agent's authority to contract).  A POA is construed strictly by the courts, according to well-recognised rules, regard first being had to any recitals which, showing the general object, control the general terms in the operative part of the

Private & confidential [Insert name and address of other party's solicitors] [Insert date] Dear [insert organisation name] [Insert case heading] —Mediation Notice [We act for [insert name of client]]. We refer to the agreement between [insert party] and [insert party] dated [insert date of contract] (the ‘Agreement’) and the dispute resolution clause (clause [insert clause number]) (the ‘Dispute Resolution Clause’) referred to in the Agreement. [Our respective clients have failed to resolve the dispute between them by negotiation [between

It is assumed that the relevant policy is a contract of indemnity, such as an income protection policy. It is also assumed, since the relevant payments were ‘part-time salary and dividends’ that they were paid by a third party rather than an insurer. The key issue is likely to be whether the policyholder received payment from a third party in diminution of the loss for which it was indemnified by the insurer.

FORTHCOMING CHANGES: At Budget 2025, the government announced that it will legislate in Finance Bill 2026 (also known as Finance (No 2) Bill 2024–26) for the introduction of new powers for HMRC to tackle fraud by businesses operating within the CIS. Modelled on the VAT measures that restrict input tax recovery where the supplier knew or should have known that the supply was connected to the fraudulent evasion of VAT, the new CIS measures will: • provide for the immediate cancellation of a business’ gross payment status • make a business liable for lost tax, and • allow a penalty of 30% of the lost tax to be imposed on the business, its directors, and other connected persons where it can be shown that the business knew or should have known that it entered into a transaction connected with the fraudulent evasion of tax. Further, the waiting period to reapply for gross payment status that has been immediately removed will be increased from one year to five years. The government has

ARCHIVED: This Archived Practice Note outlines the pre-6 April 2018 tax treatment of payments in lieu of notice. For the tax treatment applicable to such payments where the employment is terminated on or after 6 April 2018, see Practice Note: Taxation of payments in lieu of notice (PILONs) and post-employment notice pay (PENP). Historically, a particularly complex area is that of the tax (and National Insurance contributions (NICs)) treatment of payments in lieu of notice (PILONs). These are payments made in the place of payments due for the employee or director’s period of notice. As a result of the complexity and confusion, the tax treatment of PILONs fundamentally changed from 6 April 2018. In broad terms, all PILONs, whether paid pursuant to an (implied or express) contractual PILON provision or not, are, from 6 April 2018, fully taxable and subject to employer's NICs. The pre-6 April 2018 position

This Checklist is for use as part of a due diligence exercise on the acquisition of commercial property for investment purposes. On any due diligence exercise for the acquisition of investment property, it is important to advise on the terms of any rent deposits held by the landlord in respect of occupational tenancies. A rent deposit is security for an occupational tenant's obligations and therefore any issues with the landlord's ability to withdraw from the deposit if the tenant is in default should be carefully considered and reported to the buyer. See also Practice Note: Rent Deposit Deeds—Commercial Leases. What are the key points to check in due diligence? Check: • the amount currently held — raise enquiries of the seller if the amount held is less than the original deposit, or if the deposit does not appear to have been topped up following a rent review (where the deposit deed provides for a top-up payment to be made) • that the amount held includes accrued interest — interest on the account forms part of the deposit and must usually

This short guide sets out the steps to be followed to remove a company director pursuant to section 168 of the Companies Act 2006 (CA 2006). Removal of a director by ordinary resolution of the members A director may be removed from office at any time by ordinary resolution of the members passed at a general meeting of a company before the expiration of their period of office and notwithstanding anything in any agreement between the director and the company. Special notice of 28 clear days (ie excluding the day on which notice is given and the day of the general meeting) of the proposed ordinary resolution to remove a director is required to be given to the company. Where there is a forthcoming annual general meeting (AGM) a member may give special notice of the proposed resolution to the company timed for inclusion with notice of the meeting. For further information on the procedure for passing an ordinary resolution see Ordinary resolutions in Practice Note: Member resolutions. Specific steps to be followed Step

This Practice Note considers the indirect tax issues which can arise on the development of land. These issues often arise irrespective of whether the land is intended for residential use or otherwise, but there are some specific tax rules which apply in the residential context. The direct tax issues which arise on commercial property development transactions are considered in Practice Note: Development of commercial property—direct tax considerations and the tax issues which arise where land is developed for residential use are considered in Practice Notes: Development of residential property—direct tax considerations and Development of residential property—indirect tax issues. The tax considerations involved in both commercial development and residential development are compared and contrasted in Commercial development v residential development (tax issues)—checklist. The indirect tax issues considered in this Practice Note are only an introduction to those which will arise on a typical development project. Each project will have its own intricacies, from the most simple residential conversion to the largest shopping centre development. The issues considered below are also generally covered in more detail in the