Faculty of Doctoral Research
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 […]
Introduction Our client purchased land that the seller thought would be covered by a tax option. The problem Adding VAT to the sales price would make the transaction untenable, as the customer would not be able to recover the VAT. How we solved it We reviewed documents dating back to 2004, when the initial taxation […]
