As lockdown is once again gradually eased for what will hopefully be the last time, businesses must look to the future and important decisions will have to be made about the size and shape of the business going forward.

Kevin Hall explains VAT issues on the sale of a business and transfers of a going concern.

After the First Tier Tribunal found in favour of the beneficiary of a Remuneration Trust (Marlborough v HMRC) in September 2021, a differently constituted First Tier Tribunal, when considering an almost identical scheme used by Strategic Branding, has found in favour of HMRC, having determined not to adopt the reasoning applied in Marlborough.

The application window for the Lump Sum Exit Scheme finally opened on 12 April. The intention is to give farmers in England (the devolved nations are not part of this initiative) a financial incentive to leave the industry. Now that we have the detail of what the scheme entails, will it actually deliver what the government intended?

Dr Bill Kirkup's investigation into neonatal deaths at East Kent Hospitals University Trust revealed a catalogue of failings. Rather than detailing changes of policy, Dr Kirkup chose to highlight four areas he considers should be the focus for action: identifying poorly performing units; giving care with compassion and kindness; teamworking with a common purpose; and responding to challenge with honesty.

As a full-service law firm, we have undertaken work for private clients for nearly 180 years. We have a level of skill, knowledge and understanding that we are confident cannot be replicated elsewhere. The family law team at Wright Hassall has decades of experience providing expert help and advice.

Welcome to the May edition of our newsletter, where we bring you a curated selection of insightful articles from across our Business Group!

There are a number of tasks - whether regulatory compliance or best practice - which should be completed when running a small limited company. This step-by-step guide works through those tasks.

As retail and hospitality businesses continue to struggle in the aftermath of the coronavirus pandemic the implications of Brexit and what may be irreversible changes to our shopping and dining habits, it seems inevitable that we will see many more CVAs in this sector.

This article explores the common forms of security used in the acquisition or development of real estate, their differences, and the practical and legal considerations associated with each.