Following a period of consultation, the Government has published regulations in relation to bridging pensions which will come into force on 1 October 2013. A number of pension schemes contain provisions dealing with bridging pensions, where a greater pension is paid from the scheme until the member reaches state pension age. As the state pension age is due to be increased over time the original provisions may no longer be appropriate ...
“I don’t want a British passport for myself but should I get one for my child?” This is a common immigration-related enquiry, and one my team and I have been asked about by EU nationals repeatedly since the June 2016 referendum vote ...
“I don’t want a British passport for myself but should I get one for my child?” This is a common immigration-related enquiry, and onemy team and Ihave been asked about by EU nationals repeatedly since the June 2016 referendum vote ...
At the end of January, the 468-page judgement of BSkyB v EDS was published, nearly eighteen months after the court hearing closed. Many, varied and worrying predictions as to the potential impact of this judgement had been made, but ultimately the judgement is unlikely to lead to radical changes in the relationship between IT and other suppliers and their customers ...
The Government has announced radical changes which are likely to significantly affect the way in which people access and use their pension savings in the UK ...
The Scottish Parliament has set out a concrete timetable for business rates to be cut in Scotland to the level of those in England by April 2007 in a bid to boost competitiveness. Finance Minister, Tom McCabe, confirmed the timetable for this equalisation in a statement to the Scottish Parliament on 6 October 2005, outlining plans to stagger its implementation. It is proposed the reduction occurs over a two-year period ...
Business Rates has been a hot potato in the property industry for many years, no more so than in the retail sector. We are a nation of shoppers, yet the outdated system of rates valuation disincentivises investment in retail property and inhibits growth. The way in which we shop has changed, with the growth of online and multi-channel retailing, but the way in which retail businesses are taxed on their bricks and mortar has not ...
The government's current plans to increase the UK's wind energy industry are "too late and too weak", the British Wind Energy Association (BWEA) has argued. Under recent proposals put forward by the European Commission, the UK must obtain 40 per cent of all electricity from renewable sources, such as wind and solar power, within the next 12 years ...
Not-for-profit Reforesting Scotland’s "Thousand Huts" campaign has spearheaded the regrowth of the hutting community, previously almost entirely eradicated by increasingly strict building regulations. The new Building (Miscellaneous Amendments) (Scotland) Regulations 2017 sets out the framework for ecologically sustainable hut development. What is a Hut? A hut must be a single storey building used as recreational accommodation ...
State Aid is something of a European hot potato as the European Commission is currently in the process of reforming the rules surrounding State Aid. This reform process is the key priority for Robert Hankin, head of the Regional Aid Unit at the European Commission. State Aid involves support given by a member state to businesses, in the form of subsidies or tax breaks for example, and has a wide-ranging impact throughout Europe ...
The ethical consumer market in the UK has increased four-fold since 1999, and now is conservatively estimated at over £40bn per annum. Consumers are actively changing their behaviours in favour of more sustainable and ethical choices. As a result, companies are increasingly creating or adapting their offerings to appeal to these consumer preferences ...
Every day, our digital footprint gets larger as we continue to rely more heavily on technology in our day-to-day lives. From an inheritance and succession point of view, this poses an important question: What happens to our digital assets when we die? Often when writing a will, people will consider any physical property they own as well as any investments and sums held in bank accounts ...
The EU Emissions Trading Scheme (EU ETS) is one of a number of policies introduced across the European Union to help it meet its greenhouse gas emissions reduction target under the Kyoto Protocol. The EU ETS is viewed by many as one of the ways that private sector investment in CCS (Carbon Capture and Storage) can be incentivised ...
A record number of companies applied for petroleum licences during the latest and 24th Licensing Round. As a result, it is envisaged that the much-awaited announcement of the successful applicants will kick-start the next phase of the development of the already mature UK Continental Shelf (UKCS) sector ...
It is a well-established rule of the Housing Grants, Construction and Regeneration Act 1996 (the ‘Act’) that an adjudicator will only have jurisdiction to determine one dispute under a construction contract at any one time, unless their jurisdiction has been extended by consent of the parties ...
An adjudicator’s jurisdiction is central to their ability to determine a dispute between two parties; without it, their decision will be invalid and unenforceable by a court. Conversely, if an adjudicator has jurisdiction, then, as the Court of Appeal has repeatedly emphasised, that adjudicator’s decision must be enforced, even if it results from errors of procedure, fact or law ...
The death of a loved one is a difficult time and situations in which a Will is contested can be an additional burden. Challenging or contesting a Will in Scotland is slightly different from the rest of the UK and this guide is designed to set out the main grounds of challenge to a Will on both sides of the border. Disputes can arise because of a poorly drafted Will, where there is a disappointed beneficiary or where a loved one appears to have been “disinherited” ...
Running a business can be an extremely rewarding experience, but it is not without its challenges. While pandemic-related restrictions have eased, rising energy costs and inflationary pressures continue to cause concern for UK businesses. Further, the personal impact that dealing with periods of distress can have on directors should not be overlooked ...
TheScottish Land Commission recently published their reportinto what it describes as the issues associated with largescale and concentrated land ownership in Scotland. The report draws a number of conclusions and makes recommendations to the Scottish Government about potential future legislative change that might have far-reaching consequences for rural land ownership ...
From 6 April 2022, the way right to work checks are conducted is changing. Virtual or “adjusted” right to work checks will no longer be acceptable Virtual checks were only ever intended as a temporary concession because of the pandemic. While they have been repeatedly extended throughout the pandemic, the Home Office is adamant that they will end once and for all, with 5 April 2022 being the final date on which they can be validly conducted ...
The Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021 received Royal Assent on 15 December 2021. The Act implements changes to the Company Directors Disqualification Act 1986 (the CDDA). Importantly, it will allow the Insolvency Service to investigate the conduct of directors of dissolved companies. What is the current position? The CDDA allows the Insolvency Service to investigate the conduct of directors of insolvent companies ...
It is just six months on from the introduction of the freedom of information regime, and there is already a wealth of advice and guidance available to public bodies on FOI. Private businesses however, are not as lucky. This article helps redress this imbalance ...
In the recent case of PPG Holdings BV, the Court of Justice of the European Union (CJEU) held that employers with defined benefit pension schemes established as separate legal entities can reclaim VAT charged on administration and investment management services provided to the scheme in certain circumstances. PPG had a DB scheme established as a separate legal entity ...
The Department for Work and Pensions (DWP) has issued its response to the consultation on the exemption of certain categories of worker from the scope of automatic enrolment. While the DWP considered a range of potential exemptions, it has decided that exemptions are only appropriate in a limited number of situations ...
In the recent case of Shanghai Shipyard Co. Ltd. V. Reignwood International Investment (Group) Company Limited [2021] EWCA Civ 1147 the Court of Appeal (COA) unanimously overturned the first instance decision and found a parent company guarantee to be a guarantee “on demand”. Despite arbitration proceedings having commenced under the underlying contract, the COA found the guarantor liable to pay $170 million under the guarantee ...
