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Must employers consider bumping in a redundancy situation?

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Carrying out redundancies fairly is crucial to avoid the risk of costly litigation. A recent EAT decision about "bumping" is a useful reminder to employers that, depending on the circumstances, employers should consider whether or not to bump another employee whose position is not redundant as part of a fair redundancy process. More …

Commercial agents and software – back to where we were

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In this case, Computer Associates UK Ltd ("the Principal") and The Software Incubator Ltd ("the Agent") entered into an agency agreement under which the Agent promoted and sold the Principal's software product to large institutions in the financial services industry in the UK and Ireland. More …

EMI Options: State Aid Approval Expires

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Clients should note that on 6 April 2018 EU State Aid approval for the EMI scheme expires. The effect is that share options granted in the period from 7 April 2018 until EU State Aid approval is received may not be eligible for the tax advantages currently enjoyed by EMI schemes. More …

ATED: Returns are now due

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The window for the submission of this year's Annual Tax on Enveloped Dwellings (ATED) returns is now open. If you own a property above a certain value by way of a company, you should consider whether you need to file a return. The deadline for most properties will be by the end of April 2018. More …

ISAs – not so boring after all!

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It is fair to say that most people have an ISA. Why wouldn't you? It's a straightforward, usually low-risk way of investing your money. ISAs are a good first step to saving as they are simple to manage and have tax benefits. More …