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By Peter Andrews
Most of the competition law action in the automotive sector is on servicing and repair.
By Suzanne Burrell
Since the European Court of Justice (ECJ) rulings in the Beckmann and Martin cases, it has been widely accepted that benefits payable on early retirement typically transfer from one employer to another when part of a TUPE transfer
By Tom Wilde
As discussed in our earlier article, the Government launched an attack in Budget 2012 on high-value residential property and perceived tax avoidance
By Niall Murphy
Property owners can claim tax relief, known as capital allowances on qualifying plant and machinery when they purchase a building which incorporates such plant and machinery
By Niall Murphy
Broadly, it seeks to target individuals who provide their services through an intermediary (usually a company or partnership) in order to avoid being classified as employees.
By Simon Boss
It is clear that reducing the environmental impact of property is key to the Government’s drive to cut the UK’s carbon emissions. Energy performance certificates will be introduced across the commercial property sector to promote behaviour change.