Today is an important one for those at risk of being defrauded out of their occupational pensions by cold calling scammers. From today, it will be illegal to cold call or text individuals to encourage them to transfer their safe and valuable pension into risky and usually fraudulent schemes.
On 14 January 2019 the Trade Mark Regulations 2018 (SI 2018/825) come into force. These Regulations implement the EU’s Trade Mark Directive 2015/2436 and make a number of amendments to the Trade Mark Act 1994. The purpose is to further harmonise trade mark law across the EU.
HMRC has added a new paragraph 7.6 entitled “Authorised persons for particular legal entities” to notice 742A: Opting to tax land and buildings. This new paragraph confirms that HMRC are conducting reviews of option to tax notifications.
Now that the New Year has started many business owners are reflecting on their positions and whether it is time to sell their business. Since the recession of 2008 there has never been a better time to sell your business, and at present we are in a seller’s market.
Another intriguing episode in Donald Trump’s presidency arrived in early January, when President Trump abruptly walked out of a meeting with Democratic leaders held to try to break the impasse over the Federal Government shutdown, and funding of the proposed border wall with Mexico.
Which is best? This is an age-old question. Should you put an arbitration clause in your contract? And, if so, what sort of arbitration clause? In summary, there will never be a correct answer that applies to all circumstances. There is no straightforward solution and one size most definitely does not fit all.
Freehold land typically encompasses all the land below and above it (divided vertically), which in practice means that standard freeholds do not cross or overlap. A flying freehold is a freehold property which overhangs or projects (flies) above or below an adjoining freehold property.