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Summer 2015 Budget - What It Means for You

The Summer 2015 Budget introduced major changes to, among other things, dividend tax, buy-to-let mortgage tax relief, inheritance tax and pensions. We have summarised some of the key tax points of the recent Budget below, and Kirsten Brass has published a separate article looking at the inheri Read more

Wrongful Trading by Directors

The English High Court recently looked at the question of when directors can be found to have traded wrongfully for the purposes of the Insolvency Act 1986, and what the consequences are.   This WJM Briefing Note looks at the case, and in particular what the court found were the principle Read more

Changes to Taxation 2016/17

From 6th April 2016 three key changes to taxation which could affect your tax liability will come into force. The changes will be in effect for the year beginning 6th April 2016. These changes will affect dividend income, gift aid and bank interest. Changes to Tax on Dividends: As of April 2016, Read more

WJM Champions Workplace Mindfulness

9.9 million working days are lost in the UK due to work related stress, anxiety or depression according to latest estimates from the HSE Labour Force Survey. As a forward thinking Scottish law firm, we're seeking to put the Scottish workforce back on its feet in 2016 with a series of initiatives ch Read more

Golden STEP Accreditation for WJM

Wright, Johnston & Mackenzie LLP has been awarded STEP’s Gold Employer Partner accreditation in recognition of our technical expertise and dedication to providing learning and development opportunities for our private client and family business teams. STEP is the worldwide professional Read more

Illegal Workers - A Meaty Issue?

Burger chain Byron have been in the news because of their co-operation with the Home Office on illegal workers. The reactions to what they did to co-operate with the Home Office (they arranged a staff “training day” which ensured their employees were all in the one place and led to the Read more

Brexit and Employment Law

BREXIT AND EMPLOYMENT LAW The House of Commons library has published a short briefing paper summing up some of the implications for employment law following the UK’s vote to leave the European Union in June. The Government’s View The paper re-produces a section from Prime Minister The Read more

January – Employment Law Bulletin

Welcome to January's Employment Briefing. This month topics include immigration and the right to work in the UK, another gig economy case, the importance of European Union law in UK employment and the failure of employment tribunal fines. If you have any questions Read more

February Employment Law Bulletin

Welcome to this month's Employment Briefing. This month we look at:  The status of European Union workers and Article 50 Another gig economy case involving Pimlico Plumbers The Trade Union Act 2016 Gross misconduct and the need for clearly defined standards and practices Increases i Read more