Business Relief (BR) previously known as Business Property Relief, has for many years been one of the most useful and versatile reliefs available to individuals who wish to reduce their inheritance tax liability, relating to lifetime gifts and on death.
Will an employer breach the contract of employment if they dismiss an employee who is entitled to long term disability benefits? The Employment Appeal Tribunal has considered this issue in Awan v ICTS UK Ltd.
Following on from the October 2017 report "Thriving at work: the Stephenson/Farmer review of mental health and employers", the Department for Work and Pensions and the Department of Health and Social Care have published a framework to support employers...
The Scottish Employment Appeal Tribunal recently confirmed that "the causal connection between the something that causes unfavourable treatment and the disability may involve several links depending on the facts of a particular case".
The autumn budget introduced a change that will significantly benefit any GP practice planning to undertake building works to their premises. This is the increase of the Annual Investment Allowance from £200,000 to £1,000,000 until December 2020.
In this series of articles, VWV Property Litigator, Philip Sheppard, shares key property issues that often affect the healthcare sector including what to be aware of, the key warning signs and how to avoid problems.