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Making a termination payment after 5 April 2018? Read this!
07 February 2018Income tax and national insurance contributions (“NICs”) must be paid on all payments in lieu of notice (“PILONs”) with effect from 6 April 2018.
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Employer NIC charge on termination payments from April 2020
20 March 2020The new employer’s national insurance charge on termination payments over £30,000 comes into effect from 6 April 2020.
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Employer National Insurance Contributions charge on termination payments from April 2020
23 March 2020The new employer’s national insurance charge on termination payments over £30,000 comes into effect from 6 April 2020.
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Can a contract be terminated if the effects of COVID-19 have prevented performance?
08 April 2021The COVID-19 pandemic has had a significant impact on businesses worldwide. Lockdown, restrictions, disruption to supply chains, increased pressure on cashflow and reduced capacity have all affected the ability of businesses to fulfil contractual obligations. Despite best efforts to co-operate, preserve contracts and maintain business relationships, as we emerge from lockdown and gradually return to some sort of normality, many will find themselves in a position where their counterparty remains unable to perform its obligations and will be in breach of contract.
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Limits introduced on suppliers’ right to terminate for insolvency
29 June 2020Clauses which allow termination when your counterparty enters into insolvency are commonplace, and are often inserted into commercial agreements routinely, without too much thought. It may come as a surprise, therefore, that these will now largely be unenforceable by suppliers of goods and services against their customers.
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Short-term lettings
08 November 2016If you are looking for new short-term premises for your business, did you know that there are actually a whole range of legal forms a short-term letting can take? This Inbrief sets out the different options available for short-term occupation of business premises and considers the advantages and disadvantages associated with each.
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Labour market data, the economically inactive, long-term ill-health and Long Covid.
05 June 2023Around 20% of the working age population are currently economically inactive, and this is a particular problem during a time of labour shortages. What can recent labour market data tell us about the reasons why many potential workers remain out of the job market?
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Tenants still can’t assign to their guarantors
07 July 2017There are often very good reasons why a lease would be assigned to a guarantor (e.g. corporate restructuring or the tenant’s insolvency). However, a case in 2016 - EMI Group Ltd v O & H Q1 Ltd - decided that such an assignment would be void at law, even if all parties agreed to it.
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Secure future: Good news for tenants in relation to their retail premises
29 April 2019Whilst recent years has seen a trend for retailers to shift from a store-based past to a digital future, for many retailers having a high street presence remains an important part of their brand. Indeed for some retailers, (particularly high end fashion labels) it is critical for their flagship store to be seen to be in a prime location to contribute to the luxury image associated with their brand and they will often pay substantial premiums to ensure they secure a lease of a prime site. Further significant sums will subsequently be spent on the shop fit-out.
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RE: Occupy - Real Estate FAQs for Tenants during Covid-19
16 June 2021The impact of Covid-19 is constantly changing for the real estate sector: from construction sites and developments being shut down; to new approaches for planning inquiries and a mutable landscape for lease negotiations. Nothing is set in stone. Therefore, we have pulled together a selection of the questions we are being asked by clients and will be updating this regularly.
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Commercial rent — COVID-19 - tenants’ defences fail at first hurdle
09 July 2021Commercial tenants and landlords alike have been eagerly awaiting the outcome of two landmark cases (Commerz Real Investmentgesellschaft mbH v TFS Stores Limited and Bank of New York Mellon (International) Ltd & Others v Cine-UK Ltd & Others) where a number of tenants challenged their liability to pay the rent and other sums under their respective leases based on arguments related to the effects of Covid-19.
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Landlord & Tenant Act 1954 - The Basics
27 June 2017Part II of the 1954 Act is perhaps the most important legislation governing commercial premises. The provisions of Part II of the Act were substantially amended with effect from 1st June 2004 and did away with many of the tactical manoeuvres that were available under the old regime.
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Tell me on a Sunday – new obligations for retail employers
08 December 2016Provisions that will strengthen the rights of shop workers in relation to Sunday working are set out in the Enterprise Act 2016.
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Factsheet: Global talent - Digital technology applicants
20 August 2020We have produced a useful factsheet on the Global Talent Visa requirements.
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Technology Integration challenge - The Great Office Occupier & Developer Debate
19 May 2022There is no doubt that technology has been the fastest evolving element we have seen in offices. Remote working forced a switch to the use of virtual technologies for staff and organisations alike. IT departments had to respond to the challenge in order to keep business running and to bridge the gap between commercial and domestic data networks.
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Irish DPC: New guidance on cookies and similar technologies
29 April 2020On 6 April 2020 the Irish Data Protection Commission (DPC) announced a report on the use of cookies and other tracking technologies by 38 organisations, together with related guidance.
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Immigration in the tech industry - by any measure; a positive immigration story
29 November 2017Representatives from some of the leading companies across the industry joined forces to host a Migration Advisory Committee (“MAC”) roundtable on 13 September, coordinated by Lewis Silkin and techUK.
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Tech Predictions for 2018
08 January 2018Following on from our 2017 Tech Predictions (link below), here are our top ten favourite tech predictions for 2018. It’s set to be another exciting year as the use of technology becomes ever more pervading, influential and business critical.
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The Law, the ‘Outlaws’ and Ad Tech’s O.K. Corral
26 June 2019Programmatic advertising is often likened by commentators to the Wild West: some because they consider it to be a lawless place where anything goes; others because it pushes boundaries and is creating a new frontier. Wherever you stand on that metaphor, ad tech is looking like it’s about to have its own ‘Gunfight at the O.K. Corral’ moment – a shootout in the EU prompted by a long-simmering feud between privacy’s ‘lawmen’ and the advertising industry’s ‘outlaws’ finally boiling over.
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CMA’s proposed regime to ‘take on’ tech giants – a privacy perspective
14 July 2020The UK's Competition and Markets Authority ("CMA") published its final report on its market study into online platforms and digital advertising, calling for "a new pro-competition regulatory regime to govern the behaviour of major platforms funded by digital advertising, like Google and Facebook". It is proposed that the new regime would be overseen by a ‘Digital Markets Unit’ which would be given powers of intervention.