We all know about and are familiar with the importance of advice from accountants in the context of business sales. They can advise to ensure that the transaction is put together in a tax efficient way – that maximum use is made of the various reliefs available (including, in particular, entrepreneur’s relief). This will have…
The fundamental thing to understand is that, whilst they may be run in a way very similar to “old-style” partnerships (which have no legal identity separate from that of the various people making up the partnership – the partners), legally speaking limited liability partnerships (“LLPs”) are more similar to limited companies. LLPs exist as a…
How can the reality of a tradesman providing mobile repair services to the public from a van be reconciled with the right to cancel provided for in the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 (“the Regulations”) (the so called “cooling off period”)? Whilst I am not aware of case-law definitively deciding the…
Plain Jane to Alphabet Soup in 5 Easy Steps Readers will already be familiar with the concept of the “share capital” of a company and with seeing declarations (in the accounts and elsewhere) that the “issued share capital” of the company is, for example: “10 Ordinary Shares of £1 each.” Breaking down that statement a…
In a recent case, Sanderson Ltd v Simtom Food Products Ltd (February 2019) the parties entered into an agreement in November 2014 for a project involving the supply of software and support. There was to be a review of the client’s business and its requirements with a view to the preparation of an implementation plan….
We are all familiar with the scenario, given the restricted free time our busy lives concede us: A lengthy document arrives (very often in electronic form) from the software company, bank or other organisation from which we desire goods and/or services and we simply click the button marked “I accept” without even reading the terms…
Ah golf. That sport (? – pastime) much beloved of aspiring professionals. Capable of taking up infinite amounts of two things which for any working person are in short supply: time and money. And for what? For what indeed. Few things can compare to the pleasure of standing over a stationary golf ball on a…
The long-awaited Supreme Court decision as to whether a landlord can succeed under Section 30(1)(f) of the Landlord & Tenant Act 1954 has decided that in the case of S Franses Limited v The Cavendish Hotel (London) Limited 2018 where the Court unanimously allowed the tenant’s appeal in the much anticipated decision on the meaning…
In late 2017, the Charity Commission received complaints that international think tank The Legatum Institute Foundation was political and acting to promote the views of “pro-Brexiteers”. Barrett & Co’s Jane Whitfield looks at the Charity Commission’s findings. The Legatum Institute Foundation is an international think tank and educational charity based in London. On the landing…
Interfering with another person’s contractual relationship is unlawful, and with the right legal advice, you may be able to claim appropriate compensation for loss of profit or other earnings. In a recent case, the worlds of science fiction and contract law collided, when a Star Wars fan was unlawfully prevented from beaming an interview with…
