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Succession planning is an important step for any farming family to take when looking to the future. However, there is often a sense of reluctance towards broaching the subject. There can be uncertainty around the process and many see it as a daunting task. However, this doesn’t need to be the
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Yesterday (17 March 2020), it was announced by the UK’s Chief Secretary to the Treasury, Steve Barclay, in the House of Commons, that the government is now postponing the extension of IR35 to medium and large companies in the private sector from 6 April 2020 to 6 April 2021. This is in order t
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An update to this article can be found here: https://www.wjm.co.uk/news/covid-19-self-employed-income-support-scheme
As anticipated the Chancellor, yesterday (26 March), announced a package of support for the self-employed as a result of the coronavirus outbreak.
Support for the self-employed
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Whether you’re a purchaser or supplier of goods or services, it’s difficult to know where to start when you’re in a situation that feels more like an apocalyptic movie.
Endless Brexit commentary has swiftly been replaced with coronavirus advice so let’s take a look at it fro
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An update to this post can be found here: https://www.wjm.co.uk/news/construction-site-closure-guidance--and-the-law
The Scottish Government’s Scottish Procurement and Property Directorate have issued a new Public Procurement Note (a “SPPN”) in response to the COVID-19 outbre
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Half of your employees are on furlough, and you are hoping that there will be no issues about getting the furlough payments. You are worried about getting enough work to keep the other half gainfully employed. It looks as though the lockdown will continue for a while yet. There are rumours about the
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Following the recent move to homeworking for a majority of the workforce, it is important to consider cybersecurity risks and the possibility of hackers taking advantage of high numbers of staff now working at home.
If you’re a business owner, not only can cyber criminals pose a risk to your
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It is probable that the vast majority of contracts entered into between parties in commercial relationships were done so without any thought having been given to the impact of COVID-19. As a consequence, it is probable that, in the majority of cases, there will be no express provision in a contract
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1. Introduction
In Finney v Welsh Ministers & Ors [2019] EWCA Civ 1868 (“Finney”), the Appeal Court of England and Wales considered the validity of an application under Section 73 of the Town and Country Planning Act 1990 (equivalent of a Section 42 application in Scotland) in circu
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Enterprise Management Incentive options (“EMI Options”) are option schemes used to help recruit, retain and incentivise employees. They hold various tax advantages for both the issuing company and the recipient of the option.
In order to qualify for an EMI Option, one of the requirement
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