Library Archives - Page 341 of 503

Company Restoration Turns Clock Back

Posted4 February 2016

When a company ceases to exist and is struck off the register of companies at Companies House, any assets it owns become the property of the Crown. The Crown...

Arbitration Fast-Track for Smaller Disputes

Posted3 February 2016

In a bid to preserve the attractiveness of arbitration in the wake of the faster and less expensive procedures for dealing with disputes by litigation announced recently, the Royal Institution...

Beneficial Interest in Property Changed by Common Intention

Posted2 February 2016

Arguments over property ownership are very common, despite being easily avoidable provided the correct legal paperwork is put in place. A recent case dealt with the ownership of a...

Employment Tribunal Fell into Substitution Trap

Posted29 January 2016

In an unfair dismissal claim, the task of the Employment Tribunal (ET) is to find why and how the employer took the decision to dismiss and to review whether or...

Quality Not Quantity of Occupancy Determines Tax Position

Posted28 January 2016

For a property to qualify for private residence relief from Capital Gains Tax (CGT), it must in fact have been the taxpayer’s residence. HM Revenue and Customs (HMRC) are well...

HMRC Toughen Stance on VAT on Business Sales

Posted26 January 2016

It is well known that when a business passes from one VAT-registered trader to another who continues it, the transfer will normally be a ‘transfer of a going concern’ (TOGC)...