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For those who are in the fortunate position of having more income than they can spend there is a little known but valuable inheritance tax exemption.
The Government has embarked upon a radical overhaul of national planning policy which guides the preparation of Local Plans and the determination of planning applications.
Law firm Hewitsons has joined the Centre for Cities research institute in its call for Government investment to fuel economic development, after publication of the Cities Outlook 2012 report revealed that cities including Cambridge and Milton Keynes are bucking national trends and showing clear signs of growth.
On Thursday 25th January, Hewitsons co-hosted the presentation of the Chariots of Fire cheque to the Rosie Hospital Campaign and representatives of Addenbrooke’s Charitable Trust (Act). In total an impressive £52,000 was raised during last year’s race, thanks to the efforts of over 1,900 runners from the 320+ teams.
Edward Davey, the Minister for Employment Relations, Consumer and Postal Affairs in the Department for Business Innovation & Skills, has issued a press release (26th January 2012) reporting that the plans to introduce reform to pre-pack administrations have been put on hold.
The Tenancy Deposit Scheme legislation was first brought into force in 2007, with the aim of ensuring that deposits taken in connection with the grant of Assured Shorthold Tenancies were properly protected in authorised schemes, to prevent landlords from refusing to return some or all of the deposit to the tenant without justification.
This weekend many of us have sympathised with the plight of soldiers on active service who face a tax penalty because they are struggling to get their tax details sent in for the end of January. It’s quite difficult enough to get hold of all the information, and deal with it in a timely manner, with only the distractions of normal life, let alone when they have to choose between spending their weekly half hour phone call with their loved ones, or with their bank manager and the taxman. For those out there who don’t make the deadline, the key thing is to write and appeal the penalty immediately. It’s unthinkable that being shot at won’t count as special circumstances.
In a recent decision, Aberdeen City Council v Stewart Milne Group Limited, the Supreme Court implied terms into a contract to reflect the intentions of the parties rather than the contract's actual wording.
In 2009 the European Commission relaxed the rules on the circumstances when the accelerated restricted procedure could be used to extend it to the procurement of "all major public projects". When use of the accelerated restricted procedure is allowed, contracting authorities are able reduce the overall timeframe of the procedure to 30 days (from a maximum of 87 days) where the contract notice is sent by electronic means. The motivation for this relaxation was that, given the exceptional nature of the prevailing economic climate, "emergency measures" were required to enable faster procurement to benefit economies.
It is one of the delights of the law that such questions can still be debated by the best legal brains. The Court of Appeal was asked to resolve the issue in a case concerning a notice given by a company tenant who sought to claim, with other individual tenants, the freehold of flats in a west London property.
The Charities Act received Royal Assent on 14 December 2011, bringing together provisions of the Charities Acts 1993 and 2006 together with other legislation relating to charities. The Act does not change the existing law or introduce new concepts but, rather, consolidates the very many statutes relating to charities into a comprehensive code. It will come into force in March 2012.