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National Insurance Numbers, Minimum Wage and Making Tax Digital

November 29, 2016 | Wills and Probate

Problem with National Insurance Numbers HM Revenue and Customs has been issuing National Insurance number with a prefix KC.  It is understood that these may cause employers problems.  The numbers are valid and the individual receiving them should use them as normal.  Employers experiencing problems when submitting real time information data for the employee with(Read more)

Tax and Payments in Lieu of Notice

November 16, 2016 | Employment

Many employment contracts contain provisions which enable the employer, without breaching the contract, to pay salary in lieu of notice when terminating an employee’s contract.  These clauses are generally known as PILONs (Payments in Lieu of Notice).  But for such provisions, an immediate termination of contract followed by a payment in lieu of what the(Read more)

Trainee’s Final Day Out – Leicester Half Marathon in the City

November 15, 2016 | Out and About

I recently completed my last sports challenge of the year – my first half marathon – and I had my trusty husband by my side to see me through to the end (and, if needs be, carry me for a while). Training had mostly involved lugging myself around the ring road of Didcot. Hardly the(Read more)

Modern Art Oxford celebrates 50th Anniversary Party

November 08, 2016 | The Arts

HMG LAW LLP, longstanding sponsors of MAO, were represented at its 50th Anniversary Party by partners, Roland Fuggle and Christopher Parker.  Guests were greeted in the yard by a performance: Feeding the Fish - Pixel-Poi .  Once inside the lower bar, there was no shortage of champagne and canapés as guests mingled and chatted.  Invited(Read more)

Taxation of Non-Doms

November 03, 2016 | Wills and Probate

HM Treasury have published a further consultation document on a proposal by the Government to extend the scope of inheritance tax to cover UK residential property held indirectly (enveloped) by non-domiciled individuals and trusts with settlors or beneficiaries who were non-domiciled.  This would be achieved by excluding certain types of assets from the definition of(Read more)

Landlords Need to Plan to Upgrade Their Properties Now

November 01, 2016 | Residential Property

The Department for Energy and Climate Change (DECC) has now published regulations which will have a significant impact upon the ability of Landlords to grant new Leases of either Residential or Commercial Property from 1st April 2018. At present, it is an offence to market, sell or let a Property without first obtaining an Energy(Read more)

Warranties and Representations in the Context of Purchasing a Business

October 28, 2016 | Dispute Resolution

When acting for either a seller or buyer of a business under a share purchase agreement it is imperative for the lawyer acting to be aware of the distinction between a warranty and a misrepresentation. A warranty is a term of the contract that a state of affairs exists which if then breached by the(Read more)

Donors Able to Appoint Joint Attorneys with Survivorship: Miles & Anor v The Public Guardian [2015] EWHC 2960 (Ch)

October 27, 2016 | Wills and Probate

Justice Nugee of the High Court has found that a donor of a lasting power of attorney can appoint two attorneys to act jointly with the proviso that if one of them were unable or unwilling to act then the survivor should continue to act alone. This finding reverses an earlier decision of Senior Judge(Read more)

Bicester – The Future of Garden Cities?

October 26, 2016 | Residential Property

Historian Dan Cruickshank discusses the history and future of garden cities, including Bicester, in this recent Radio 4 documentary. http://www.bbc.co.uk/programmes/b07z4155 HMG LAW LLP, Property and Conveyancing Solicitors in Bicester and Oxford(Read more)

Transposition of 4 MLD

October 24, 2016 | Wills and Probate

HM Treasury have published a consultation paper on the transposition of the Fourth Money Laundering Directive.  Subject to negotiations on Brexit, it is proposed that new legislative provisions will come into force by 26 June 2017 to implement Article 30 of the directive requiring Member States to use a central register to hold information on(Read more)