Raworths LLP
Previous Accountant's Failure Not a Reasonable Excuse Previous Accountant's Failure Not a Reasonable Excuse

Archive for July, 2015

Jul 15

Previous Accountant's Failure Not a Reasonable Excuse

When an accountant failed to file a client's year-end PAYE return, the first inkling the director of the company involved had of it was many months later – when the...

MORE

Jul 15

Mother's Will Overridden by Court

A surprising decision by the Court of Appeal to award a daughter who had been deliberately excluded from her mother's will a substantial settlement from her estate will be unwelcome...

MORE

Jul 15

Settlement Agreements

Following changes made by the Enterprise and Regulatory Reform Act 2013, compromise agreements were renamed ‘settlement agreements’ and new provisions (Section 111A) were inserted into the Employment Rights Act 1996...

MORE

Jul 15

The Corporate Manslaughter Act

The Corporate Manslaughter and Corporate Homicide Act 2007 established a new statutory offence of corporate manslaughter (corporate culpable homicide in Scotland). An organisation is guilty of the offence if the way...

MORE

Jul 15

Dealing with Employee Absence

Employee absences can be both costly and disruptive. It is advisable to have systems in place to measure and analyse these costs so that you can identify problem areas. Are...

MORE

Jul 15

Type 2 Diabetes and the Definition of Disability

Whilst people suffering from cancer, multiple sclerosis or HIV are automatically deemed to be disabled for the purposes of the Equality Act 2010, in the case of other illnesses, whether...

MORE

Jul 15

Final Warnings Must Be Given in Good Faith to Have Any Effect

In Way v Spectrum Property Care Limited, the Court of Appeal has ruled that final warnings given in bad faith cannot be relied upon when assessing whether or not there...

MORE

Jul 15

Driving on Company Business

Research by the Health and Safety Executive shows that 20 people are killed and 250 are seriously injured each week in traffic accidents involving someone driving for business reasons. The threat...

MORE

Jul 15

Collective Redundancy Consultation and the Meaning of 'Establishment'

Under Section 188 of the Trade Union and Labour Relations (Consolidation) Act 1992, employers have a duty to consult with appropriate representatives of employees concerning forthcoming redundancies if 20 or...

MORE

Jul 15

Advice on Workplace Dress Codes

The Advisory, Conciliation and Arbitration Service (Acas) has guidance for employers who wish to impose dress standards in the workplace. This emphasises that employers should have sound business reasons for...

MORE

Jul 15

Typing Error Leads to Rejection of Evidence

Failing to meet the timetable imposed on court proceedings is very unwise, as a property owner has found out to his considerable cost. He was involved in a long-running dispute with...

MORE

Jul 15

Kindly Builder Can Keep £470,000 Inheritance

A kindly builder, who was rewarded with a £470,000 inheritance after befriending a pensioner and mending his leaking gutters for free, can keep the money after a judge dismissed a...

MORE

Jul 15

Court of Appeal Rejects Claim After 30-Year Relationship Ends

Merely making contributions to the family finances has, yet again, been ruled by the Court of Appeal to be insufficient ground to make a declaration that a long-term cohabitee is...

MORE

Jul 15

Flight Delay Claims – Good and Bad News for Passengers

Under the EU Denied Boarding Regulations, an aircraft passenger who is denied boarding when they have a valid ticket, or experiences a cancellation or significant delay, may claim compensation, except...

MORE

Jul 15

HMRC to Excuse Late Filing of Tax Returns

HM Revenue and Customs (HMRC) have traditionally taken a very tough approach regarding time limits, and many cases arising out of HMRC's failure to accept what the taxpayer claimed was...

MORE

Jul 15

Tenancy Deposit Protection Schemes – Rules

If you are a landlord it is vital that you are aware of the requirement that all deposits taken by landlords and letting agents for Assured Shorthold Tenancies (AST) in...

MORE

Jul 15

Rent Arrears Protocol

Where a  landlord wishes to gain possession of a property occupied by a tenant under a secure tenancy, where possession is sought on the grounds of arrears of rent. specific...

MORE

Jul 15

Landlords – Dealing With Pre-Pack Tenants

Businesses in financial difficulties are increasingly seeking ways of ridding themselves of extra costs and, in many cases, premises let in more promising economic times are viewed as a substantial...

MORE

Jul 15

VAT – Place of Supply of Services

With different rates of value-added tax (VAT) applying throughout Europe, the place that a supply is made (and hence the VAT rate which is applicable) can be a very important...

MORE

Jul 15

Guide to IHT and Small Business

Inheritance Tax (IHT) is payable on a deceased person’s estate (exclusing their principal private residence for whaih an extra allowance is available) at 40 per cent above £325,000 (2014/15) – the...

MORE

Jul 15

Employed or Self-Employed?

Whether you are employed or self-employed makes a substantial difference to how you are taxed and the income tax liabilities of an employed person can be very different from those...

MORE

Jul 15

The end of ‘Revenge Evictions’ – is it going to be harder to evict a residential tenant?

Although the UK’s private residential rental market is relatively unregulated compared with other major European countries, all too often it can seem that the tenant holds the trump cards given...

MORE

Jul 15

The Eight Data Protection Principles

Anyone processing personal data must comply with the eight enforceable principles of good practice. Here is a checklist. Data must be: fairly and lawfully processed; processed for limited purposes; adequate, relevant...

MORE

Jul 15

Patent Searches Improved

Checking for existing patents in force is easy (and free) if you use the UK Intellectual Property Office's (UKIPO) patent databases which are accessible online. The new databases replace the...

MORE

Jul 15

International Guide Recommends Raworths Harrogate Law Firm

In the new edition of the national and international guide to law firms, Legal 500, Harrogate firm Raworths is recognised for the high quality of its work and its outstanding commitment to client service...

MORE

Jul 15

Six Raworths Partners Recognised as Legal Leaders

Chambers and Partners 2016, the leading independent directory for the legal profession has recognised six partners at the Harrogate law firm, Raworths, as Leaders in Their Field. Zoe Robinson is...

MORE

Jul 15

Money Laundering Regulations

Money laundering is the process by which criminals turn their 'dirty' income – which is usually earned in cash – into 'clean' money, by undertaking transactions which hide the original...

MORE

Jul 15

Limited Liability Partnerships: Procedures and Guide

Limited liability partnerships (LLPs) were first introduced in April 2001 and are becoming an increasingly popular way of structuring a business, especially with professional practices. The big advantage of the LLP...

MORE

Jul 15

Assured Shorthold Tenancy Rules 2015

Landlords with tenants who occupy their premises under assured shorthold tenancies will be affected by changes introduced by the Deregulation Act 2015, which received the Royal Assent in March 2015....

MORE

Jul 15

Insolvency Changes

 Changes to the legislation on insolvency contained in the recently enacted Small Business, Enterprise and Employment Act 2015 may affect directors of companies that become insolvent.  The changes, which will be...

MORE

Jul 15

Relaxed Change of Use Regulations Now in Force

Changes to planning law that came into effect on 15 April 2015 will make it easier for several types of business to change the use of their premises as the...

MORE

Jul 15

Making Your Will – Guidance

It is easy to keep putting off making a will. However, having a valid will is the only way to guarantee that your estate goes to who you want it...

MORE

Jul 15

How do I Leave Money to Charity in My Will?

It's easy to include a charity in your will, but you should always consult your solicitor before you write or change your will  to be sure it reflects your exact...

MORE

Jul 15

Asset Valuation Problems – Chattels

When dealing with an estate, an increasing problem for executors is the valuation of assets in the form of the chattels of the deceased. In probate terminology, chattels are the...

MORE

Jul 15

EHRC Publishes Revised Tips for Disabled Travellers

Under European law, disabled persons and persons with reduced mobility have a right to receive help to get through the airport and board their plane when travelling on flights to...

MORE

Jul 15

Pension Flexibility – Basics

  There has been a great deal of publicity about the forthcoming changes in the law relating to pensions and their uses. The changes are comprehensive and change the tax position...

MORE

Jul 15

Fiscal Help for your Student Children

If you have children going away to university there are money saving options worth considering, if you are in a position to take advantage of them. The cost of accommodation is...

MORE

Jul 15

Avoiding Inheritance Tax with Discounted Gift Schemes

Inheritance tax (IHT) is payable at 40 per cent on the net value of a person’s estate above £325,000 (the nil rate band for  2014/15 and 2015/6). It affects an...

MORE

Jul 15

Cohabitant Entitled to 25 per cent Share

Yet another case has come to court which illustrates the wisdom of cohabiting couples making a 'living together agreement' or formalising their respective rights over the property in which they...

MORE

Jul 15

Delay in Bringing Claim Costs Couple Let Down by Adviser

If you have received unsatisfactory investment advice, you should consult a solicitor as soon as you suspect that you have been negligently advised. Failure to do so can lead to...

MORE

Jul 15

Support to Continue if Education Extended

When a dependant of a person who dies finds that they have not been provided for in the will of the deceased, and it would be reasonable for them to...

MORE

Jul 15

Getting Into Debt? Seek Legal Advice Before It's Too Late

Even relatively small unpaid debts can balloon into a major problem, but taking prompt legal advice can lead to compromise and prevent a misfortune becoming a disaster. The point was...

MORE

Jul 15

Putting Cash into a Family Business

When younger members of a family start a business, they often ask other family members to provide part of the necessary capital. If you are approached to do this and...

MORE

Jul 15

IHT Planning and the AIM

In recent years, Inheritance Tax (IHT) has affected more and more families, largely due to rising house prices. IHT is payable at 40 per cent on the net assets of...

MORE

Jul 15

Taking Children into Care – The Legal Process

We often hear of children being taken into care, but the process by which this occurs is not well known. The Children Act 1989 lays down the circumstances under which...

MORE

Jul 15

Divorce and Foreign Residence: Children

When a marriage breaks up, it is usual for the couple to separate physically as well as legally and in some cases the physical separation can be considerable. With the...

MORE

Jul 15

Cohabitation Agreements – Protection for Unmarried Couples

One of the most common myths in English law is that there is such a thing as a ‘common law marriage’. It simply doesn’t exist and this misapprehension has led...

MORE

Jul 15

Daughters Who May Never Inherit Fail to Dislodge Will

Although she had separated from her husband more than 20 years previously, a woman who died of a brain tumour in 2010 had not yet completed the settlement of the...

MORE

Jul 15

Mother's Love Not Enough in Adoption Case

The welfare of children is always the principal concern of the court in care proceedings and the rights of their parents are of much lesser importance. In one case, a...

MORE

Jul 15

Rules Change For Offers to Settle Litigation

In practice, most litigation never reaches court because a settlement is negotiated between the parties before the matter goes to trial. Changes to the regime that governs offers of settlement in...

MORE