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December
To bring businesses up to date and to highlight some policies and procedures that might need a review, here is a brief overview of some of the key changes planned for 2007
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Directors of companies manage a company and the shareholders own it. This separation partly explains the public policy reasons for many of the duties imposed on directors and also explains why some rules seem strange to owner-managers of private companies where they are, in effect, being protected from themselves.
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Now that we have got over the shock of the Inheritance Tax treatment of trusts shake-up from the 2006 Budget we can turn our minds back a couple of years to the introduction of Pre-Owned Assets Tax
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November
The recently published 2005/06 Annual Report of the Employment Tribunal Service makes disappointing reading for employers.
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September
On 1 October 2006, legislation outlawing age-based discrimination is to be implemented for the first time in the UK. Outlawing age discrimination is likely to bring net economic and social benefits.
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August
On 1 October 2006, legislation outlawing age-based discrimination will be implemented for the first time in the UK.
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July
On the 1st October new fire safety legislation affecting the majority of business premises, the common parts of apartment blocks and houses in multiple occupation are planned to come into effect.
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On 1 October 2006, legislation outlawing age-based discrimination is to be implemented for the first time in the UK.
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June
On 1 October 2006, legislation outlawing age-based discrimination is to be implemented for the first time in the UK.
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The "partnership" of Landowner and Developer arising under a development option should benefit both.
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May
This Spring's release of the new .eu domain names may well bring with it another outbreak of cybersquatting.
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Many people think that it is just businesses selling alcohol which have to be licensed under the recent Licensing Act 2003.
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In the past, when faced with a dispute, those involved have been advised to resolve their differences through the courts. That is, after all, what they are there for.
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April
I was bemused recently to read in a certain glossy women's magazine that "your estate becomes exempt from inheritance tax after just two years if you actively farm."
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In his Budget last month, the Chancellor tried to make it more difficult for tax payers to avoid paying Inheritance Tax. No surprise there. No surprise either in tactics adopted.
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March
Spring is a popular time for people to decide to purchase property in France. Those coming back from the ski slopes having enjoyed a relaxing break are thinking how nice it would be to own a property close to the slopes and those who are planning their summer holiday are often so surprised by the high rental rates for holiday gites in popular areas, they start thinking about owning their own cottage instead.
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Agricultural Property Relief (APR) is generally available on a transfer of property by lifetime gift or on death where two conditions are met.
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February
HM Revenue & Customs ("HMRC") have for some time expressed concerns about the construction industry's "poor record of complying with tax obligations".
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The Department for Environment Food and Rural Affairs (DEFRA) and the Rural Payments Agency (RPA) have recently published the all important booklets on Cross Compliance and Soil Protection.
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