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An increasing number of local authorities run licensing regimes to ensure the quality of accommodation provided in Houses in Multiple Occupation (HMOs). An important High Court ruling has, however, established that licence fees levied on landlords must not...

When an investment is made in a capital asset that subsequently becomes valueless, the loss can normally be used to reduce future liabilities to Capital Gains Tax when a capital asset is sold at a profit. There are also rules which permit trading expenses...

If parents engaged in child contact disputes take up entrenched positions, it is very nearly always the child that suffers most. Such disputes can often be defused by taking legal advice at an early stage in order to promote dialogue and an amicable...

Worldwide freezing orders are an essential means by which dissipation of wrongfully obtained money and assets can be effectively prevented. However, as an important High Court ruling showed , such orders are only worth the paper they are written on if they...

Firms that do not have a social media policy in place should give consideration to introducing one and taking steps to make it part of the terms and conditions of employment for all staff members. Use of the Internet during working hours can be a...

An employee wishing to bring an unfair dismissal claim must do so within three months of their effective date of termination. Time limits for presenting claims to the Employment Tribunal (ET) are normally strictly enforced. If the deadline is missed, Section...

Lending money to the public is, for obvious reasons, a heavily regulated activity and, as a case concerning timeshare properties showed , any involvement by those who are not authorised to carry out such activity can render credit agreements entirely...

A Christmas party is a chance for staff to relax and enjoy each other's company. It's also a wonderful opportunity for employees to celebrate their achievements over the last year and for you to thank them for all their hard work. However, it's important to...

The High Court of Justice is a very expensive place to resolve a family dispute, as is evidenced by a recent case which pitted members of a farming family against each other : it shows beyond doubt the importance of documenting decisions and retaining the...

One of the motivations for setting up a limited company is that the risk for the shareholders is limited to the investment they have made in the company's shares. A quietly launched consultation document issued by HM Revenue and Customs (HMRC), which...