Land and Building Transactions Tax for Commercial Leases
Land and Building Transactions Tax (LBTT) is a tax applied to residential and commercial land and building transactions (including commercial leases) where a chargeable interest is acquired. Where a notifiable lease has been granted on or after 1 April 2015 then an LBTT return must be submitted by the tenant within 30 days of the […]
Scope of Damages for Inadvertent Email Address Breaches
A recent case in the English High Court of Justice – Rolfe v Veale Wasbrough Vizards LLP – considered when a data controller may be liable for a superficial data breach, such as where non-sensitive correspondence is sent to the wrong person. In this case, the Defendant acted for a school. An employee of the Defendant had […]
New Data Protection Bill Published
The UK General Election in summer 2024 saw the end of the previous Government’s proposed changes to data protection law. With few (if any) parties including data protection reform on their election manifestos it wasn’t clear if changes to UK data protection law would be pursued. This all changed on 17 July 2024 where the […]
Personal Liability of Directors of a Limited Company
Whilst in practice it is still relatively rare for directors to face personal liability – its potential should not be ignored. Examples of where personal liability may arise include the following: Fraudulent/Wrongful Trading Under the Insolvency Act 1986: A director is liable for trading for a fraudulent purpose or for money or property that has […]
Companies House Reforms – Changes at Companies House from 4 March 2024
Since the Economic Crime and Corporate Transparency Act became law in October 2023, changes and processes are currently being put in place at Companies House with the first tranche of changes intended to take place as from 4 March 2024. It should be noted that this requires secondary legislation to bring it into force however […]
