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Why should I be thinking about making a new Will if I am getting married or entering a civil partnership?

Should I also think about making a new Will if I am divorced or my civil partnership has dissolved? When thinking of getting married or entering a civil partnership, alongside the hectic preparations and daydreaming about the honeymoon getaway that will follow, writing a Will would be the last thing on your mind. However, it …

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New Covid-19 Restrictions Introduced on 22 September 2020 and could last 6 months

Following reports that coronavirus cases rose by 4,926 on Tuesday 22 September, Prime Minister Boris Johnson’s announcement about the new restrictions that would apply in England were heavily anticipated the same day. Referring to the situation as a “perilous turning point”, under the new measures: Office workers are encouraged to work from home, where possible; …

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Contact-tracing: Does the end justify the means?

With the recent launch of the beta version of Apple and Google’s jointly created contact-tracing technology, it is not surprising we have data protection and privacy at the forefront of our minds. Apple and Google are collaborating to provide contact-tracing technology through their devices. With the use of Bluetooth, users will be notified if they …

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Support for Small and Medium-sized Businesses amid Covid-19

Disclaimer: Due to the nature of Covid-19, any information and guidance from the Government can rapidly change. For the latest Government information on Covid-19 and the measures the Government are taking, please visit the UK Government website: www.gov.uk As a small business, we understand the disruption an outbreak like Covid-19 can have on your business and …

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Protection from Forfeiture: Coronavirus Act 2020 update

As the emergency legislation, following the outbreak of the coronavirus, has now become an Act of Parliament, Coronavirus Act 2020 (“the Act”), we have summarised how this applies to commercial tenancies and whether a landlord can forfeit a lease for the non-payment of rent. Although the new legislation provides protection, it does not grant any …

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Dealing with Restrictive Covenants

1. Introduction  A land owner who decides to transfer some land, either by disposing of the freehold or granting a lease, can impose restrictions against the land’s future use or development – which may mean accepting a lower price at the time, of course.  These notes cover typical questions and their answers arising in connection …

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The UK’s Proposed Digital Services Tax

The UK has proposed an interim digital services tax (DST), to take effect from April 2020. It is a 2% tax on UK revenues derived from social media platforms, search engines or online marketplaces. These categories bring to mind certain big-name multinationals, but the measure could apply more widely. Note that the 2% – which …

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Budget 2018 – HMRC to become the preferred creditor in insolvencies

In the latest Autumn Budget, Chancellor Philip Hammond announced that HMRC is to become a preferred creditor in insolvencies. This new proposal is to take effect from 6 April 2020. Enterprise Act 2002 Under the Enterprise Act 2002, HMRC removed its right as a preferential creditor and, as a result, became ranked equally with unsecured …

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