When a person dies without leaving a valid will, they are said to have died intestate. In this case, their assets must be distributed according to specific “rules of intestacy” – and these rules have changed from 1 October 2014…
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The EAT has upheld an employment tribunal’s decision that a relocation of three and a half miles following a TUPE transfer was not a substantial change to bus drivers’ working conditions to their material detriment. The employees were therefore…
It is a common misconception that only the private use of a company asset can give rise to a taxable benefit. Owner-managers, who invariably have power and control over assets, need to be particularly aware that business use of a company asset may give rise…
Employers considering a business reorganisation should take note of an Employment Appeal Tribunal decision which held that an employer failed in its duty to make reasonable adjustments when it did not adjust certain redundancy criteria that placed a disabled…
The Employment Appeal Tribunal (EAT) has upheld an employment tribunal’s decision that, as at 31 December 2006, a law firm’s mandatory retirement age of 65 for partners was a proportionate means of achieving the legitimate aims of workforce…
Landlords with existing residential leases that provide for a third party to determine the service charge will be concerned by an Upper Tribunal (Lands Chamber) decision. The tribunal held that a provision in a lease of a dwelling that provided for the…
Employers will welcome a Court of Appeal decision that robustly rejected the idea that they are obliged to make reasonable adjustments for employees or job applicants who are associated with disabled people (in this case, for a non-disabled employee whose…
Several changes to planning law came into force on 6 April 2014. The changes introduce a number of new permitted development rights for change of use: New Class CA allows a building used as a shop to be used as a bank, a building society, a credit union or…
Landlords will welcome the decision in a case concerning the administration of the Game group of companies. The Court of Appeal held that an administrator or liquidator must pay the rent arising in respect of property leased by the insolvent company, for any…
The taxation of properties worth £500,000 – £2million owned by companies has been changed significantly by the budget of 19 March 2014. The changes mirror those already in operation for companies owning residential property worth £2m…
