Faculty of Doctoral Research
Introduction From 1 April 2024, the Government introduced a new merged R&D tax relief scheme. The aim is to simplify the R&D Tax Incentive Scheme process by introducing a combination of existing enhanced tax reliefs and payable credits for SMEs and the R&D Expenditure Credit (RDEC) for large businesses. The aim of the new regime […]
If you are facing an employment-related legal issue, you are not alone. We understand that dealing with employment law can be a daunting task, whether you are the employer or employee. Unfair dismissal is a statutory right that is important to understand when an employee is abruptly dismissed. Cases resulting in compensation have been falling […]
A PAYE Settlement Agreement (PSA) is an agreement with HM Revenue and Customs (HMRC) that allows employers to pay certain types of tax and National Insurance Contributions (NIC) on behalf of their employees. This can be particularly beneficial for covering benefit obligations that are minor, irregular, or impractical to impose through payroll. Below we have […]
The UK commercial property rental market is expected to prove strong for at least the next five years. The latest figures from Statista forecast rental growth between 2023 and 2027 across all sectors, from industrial and offices to retail, shopping centers and warehouses. Perhaps surprisingly to some, with the increase in working from home, office […]
Employee Ownership Trust (“EOT”) structures remain a popular option for business owners looking to exit their business. There are clear tax benefits for selling shareholders and the opportunity for employees to obtain tax-free cash flow on an annual basis. However, it is easy to get blinded by the upfront tax benefits and lose sight of […]
Conveyancing is the transfer of ownership from one party to another, with one party buying and the other selling. Although buying and selling property may be a simple concept, the process itself can often be more complex. Between December and January last year, according to Compare My Move, there was a 110% increase in the […]
Introduction For most employers, they will tend to come into contact with the Employment Related Securities (“ERS”) rules on very few occasions. Typical cases will be where the employer offers its employees free or discounted shares, or if it grants employees options to acquire shares in the future. In the vast majority of cases, shares […]
Creating a will is an important step in everyone’s life and is something everyone should think about, regardless of their age. But what is a will and why is it crucial to have one? A will is a legal document that describes how you want your assets to be distributed after your death. It’s important […]
As election fever heats up and there are just three weeks to go, we look at the key tax proposals from each party’s manifesto. The Conservative Party’s tax proposals National Insurance Reduction: The Conservative Party plans to halve workers’ national insurance contributions, from 12% to 6% by April 2027, with the ultimate aim of scrapping […]
Traditional auctions and modern auctions Traditional auctions Traditional auctions typically take place in person at an auction house or online, with multiple properties listed for sale on a set day. They are often popular among real estate professionals who understand the system and can make offers with confidence, as it is a rigid process with […]
