Commercial Client Library

  • Disputes in the EU - Rules on Applicable Law

    Where a dispute has a foreign element, one of the common problems is deciding under what jurisdiction legal action should be taken. This is avoided in many commercial contracts by specifying the applicable law in the contract, but in consumer contracts there...
  • A Guide to the Agency Workers Regulations

    The Agency Workers Regulations 2010 (AWR) came into force on 1 October 2011. They apply to those workers who are supplied by a temporary work agency to work temporarily for and under the supervision and direction of a hirer. All temporary agency workers...
  • Advice on Acquisitions Deductible

    One common area of dispute between companies and the HM Revenue and Customs (HMRC) is that of deductibility of expenses. One of the hottest areas of dispute is often whether an expense is a trading expense (deductible as part of the day-to-day running costs...
  • Age Discrimination - Life After the Abolition of the Default Retirement Age

    Since the abolition of the Default Retirement Age (DRA), it is no longer permissible for an employer to dismiss an older worker on the ground of retirement unless this can be objectively justified under the Equality Act 2010 . This does not mean that...
  • Bank Deposit Protection Rules for Businesses : Guide

    The levels of protection available for different investments underwritten by the Financial Services Compensation Scheme (FSCS) are detailed on their website. The FSCS protects the deposits of small companies, which are those which meet two of three...
  • Bribery Act Guidance

    The Government provides guidance for businesses on complying with the Bribery Act 2010 , which came into force on 1 July 2011. The Act was originally scheduled to take effect in April 2011, but its implementation was delayed to allow the final version of...
  • Brief Guide to the Administration of Troncs

    The long-running series of disputes between employers in the hospitality industry and HM Revenue and Customs (HMRC) concerning the taxation of employees’ tips and their National Insurance (NI) status seems to have been concluded by the issue of series...
  • Bring Your Own Device - Data Contollers' Obligations

    The Data Protection Act 1998 (DPA) requires data controllers to take appropriate technical and organisational measures to prevent unauthorised or unlawful processing of personal data and against accidental loss or destruction of, or damage to, personal...
  • Business Relief - Traps for the Unwary

    Most business people know that for family businesses there are generous Inheritance Tax (IHT) reliefs, which generally operate to make assets used in the business exempt or partially exempt from IHT. The reliefs take various forms but have been collectively...
  • Buying from an Administrator - Take Care

    With businesses becoming insolvent in large numbers, opportunities abound to acquire assets from their administrators. However, the low prices sought for the assets are due, at least in part, to the additional risk to the purchaser. Here are some of the...

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