Insights

Section 106 agreements, made under the Town and Country Planning Act 1990, are an important part of the planning system. They allow local planning authorities (LPAs) to secure obligations from developers to make development acceptable in planning terms and commonly include affordable housing, financial contributions towards infrastructure and other measures to mitigate the impact of development.

Despite their underpinning role to the planning system, negotiating Section 106 agreements can be a lengthy and resource-intensive process, particularly for small and medium-sized developers.

Chancellor Healey stated last week that he would take measures to relieve the double taxation caused by inconsistent treatment of US limited liability companies ('LLCs') by the UK and the United States, as you may have seen. UK clients and friends are always to be rewarded when showing interest in the tax status of offshore entities, but these measures will not apply to UK charities. Also, LLCs are a rare US investment vehicle for UK charities.

Inheritance tax planning is something many people put off, but with the right advice, there are significant opportunities to protect your estate and ensure your assets are passed on in the most tax-efficient way possible. This free, practical workshop is designed to give you the clarity and confidence to start planning effectively.

One of the most common questions asked during divorce is whether it is better to retain the family home or a greater share of the pension. Whilst the question sounds straightforward, the answer rarely is.

The existing duty on employers to take reasonable steps to prevent sexual harassment is enhanced, so that employers must now take all reasonable steps, and a separate duty has been introduced in respect of harassment of employees by third parties such as clients and customers, which covers all types of harassment and not just sexual harassment. Unions can also seek access to workplaces and union officials have new rights to time off and facilities.

Employers will have to show that dismissing an employee during the new protected period is a proportionate means of achieving a legitimate aim.