May 2006

How Divorce Works

Mon, 01/05/2006 - 00:00 — Georgina Smith
The basic requirements for obtaining a divorce in England and Wales are that a couple must have been married for a year, the marriage must be legally recognised under UK law and it must have broken down irretrievably. Irretrievable breakdown must be demonstrated to the court by one of five reasons or 'grounds':

  • adultery;
  • unreasonable behaviour;
  • desertion;
  • two years' separation with consent; or
  • five years' separation without consent.

    • Tupe Regulations 2006

    Mon, 01/05/2006 - 00:00 — Georgina Smith
    On 6 April, the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) come into force. These apply to any size of business and protect the employment rights of employees when their employer changes as a result of the relevant transfer of a business or a part of one. They implement the EC Acquired Rights Directive.

    The main changes are:

    Revised Asbestos Regulations

    Mon, 01/05/2006 - 00:00 — Georgina Smith

    The new Control of Asbestos Regulations 2006 come into force on 6 April 2006. The Regulations repeal and replace existing laws on the control of exposure to asbestos and implement amendments to the European Asbestos Worker Protection Directive (AWPD). They aim to provide greater protection for maintenance workers and make changes in order to simplify the existing asbestos regulatory regime. The Regulations include measures to:

    Proposal To Reduce Company Accounts Filing Time Limits

    Mon, 01/05/2006 - 00:00 — Georgina Smith
    The Government has issued a consultation document in which it is proposed that the filing date for company accounts and corporation tax returns be made contiguous, the ultimate plan being for there to be a single filing service. Under the proposals, the date for filing accounts with HM Revenue and Customs (HMRC) for non-plc companies would be brought forward. The date on which corporation tax is due is not intended to be moved.

    Get Your Vat Right - Common Errors

    Mon, 01/05/2006 - 00:00 — Georgina Smith
    HM Revenue and Customs (HMRC) have issued a list of the most common problems with VAT accounting detected by their compliance officers when they visit businesses.

    Other than mere computational errors, their 'top ten' are:

  • claiming input tax on cars which are not used wholly for business purposes;
  • claiming input tax on purchases for personal use, such as telephone calls;
  • claiming input tax on business entertainment expenditure;
  • failing to retain proper documentation for input tax recovery;

    • Agency Compensation Includes Goodwill

    Mon, 01/05/2006 - 00:00 — Georgina Smith
    For more than a decade, commercial agents have been entitled to seek compensation for the losses they suffer when an agency agreement is terminated by the principal. Recently, a case was heard in the Court of Appeal concerning the definition of what constitutes a loss and, in particular, whether the loss can include a loss of goodwill by the agent as a result of the loss of the agency.

    Short Marriage Widow Sees Financial Provision Cut

    Mon, 01/05/2006 - 00:00 — Georgina Smith
    A judge who failed to explain how he had reached his decision as to the amount that should be awarded to a widow from her late husband's estate, in order to allow her to meet her future financial needs, recently found his decision overturned by the Court of Appeal. The widow in question had made a claim under the Inheritance (Provision for Family and Dependants) Act 1975, which allows dependants to apply for reasonable financial provision from the estate of the person on whom they were dependent if appropriate provision is not made in the will.

    Occupation Did Not Mean Possession

    Mon, 01/05/2006 - 00:00 — Georgina Smith
    Under Inheritance Tax (IHT) law, in order for a gift to be effective for IHT purposes, it is necessary that the person making the gift does not have an 'interest in possession' of the gifted asset after the gift is made. This basic rule means, for example, that a person who gifts a property to his or her children, but continues to live in it, will normally find that it is treated as being part of their estate for IHT purposes, despite no longer being legally theirs, because they retained an interest in the gifted property.

    Loss Of Will May Not Preclude Claim

    Mon, 01/05/2006 - 00:00 — Georgina Smith

    The loss of the original of a will does not always mean that the will cannot be accepted for probate, as is illustrated by a case involving a gay couple, Mark Rowe and Barrie Clarke, who had lived together for several years.

    Age Discrimination Regulations Published

    Mon, 01/05/2006 - 00:00 — Georgina Smith

    The Employment Equality (Age) Regulations 2006, which will outlaw age discrimination in the workplace, have now been published by the Department of Trade and Industry. The regulations will come into force on 1 October 2006.

    There will be no upper limit to the compensation payable if an employer is found guilty of age discrimination under the new legislation.