Freya Summers, Partner and Kevin Hall, Partner discuss the different types of exit options and VAT considerations there are when selling a business.

Welcome to our April 2024 edition in which we cover increases to the Vento bands, Employment Tribunal compensation limits and Statutory Caps; government guidance on holiday pay; recent changes to the immigration rules; and a case update dealing with the need to make reasonable adjustments for an employee with a disability.

If the true intentions of the person making a will are not contained within their will, it may be possible to contest a will on the grounds of fraud. Fraud is defined in criminal law as being “an intentional deception made for personal gain or to damage another individual”.

Marriage can have a serious effect on your social life. No longer considered an individual, but now generally viewed by others as a couple, what you do in your spare time will often be activities that you can share with your partner.

When you make a gift of cash or other assets, either during your lifetime or through your will after your death, there are certain exemptions from IHT available.

The best way to ensure that your affairs are in order when you die is to make a will. This allows you to carefully consider what you want and clearly set out your wishes. Unfortunately the reality is that not everyone makes a will and this can be for a number of reasons such as lack of time or not considering that their death could be imminent. As a result some people will make gifts or promises on their deathbed and there are occasions where a court will uphold promises of this nature. The technical term for a deathbed gift is a donatio mortis causa.

Buying any business is a daunting prospect – even if you have plenty of experience under your belt. Buying into a sector where the one of the main variables is out of your control, namely the weather, can be particularly unnerving.

Following the recent media excitement over the case Ilott v Mitson there has been a further interesting case under the Inheritance Act.

Leaving aside James Brown’s motivation for writing this song, my literal interpretation touches on a very current and important issue – ‘women in manufacturing’

The long-awaited Guardianship (Missing Persons) Act 2017 comes into force in England and Wales on 31 July 2019. The Act was given Royal Assent in April 2017 and will be well received by many.