HMRC's announcement that, effective from 21st August this year, the rate of interest charged on late tax payments has been increased from 3.00% to 3.25% was the second increase to late payment interest in two years.
Legal Insights & Industry Updates
Life, business and the law
The law never stands still, and the way it applies to you and your organisation is constantly evolving. Our people are on top of these developments and can keep you up to date with some of the most interesting aspects of these changes. Check out our articles and updates for our perspective on issues that might affect you.
Every week the team at Harper Macleod talk to companies who have concluded they are going to raise money from the crowd yet the number who actually go on to launch a crowdfund is significantly less. Given the companies in question still have their primary goal of raising funds, why is there such a drop-off rate?
Chris Kerr is a partner at Harper Macleod and a specialist in advising owner-managed and family owned businesses on their succession plans, including transitioning to employee ownership. Here he looks at why the Scottish Government is lending its weight to the idea of EO.
So, your organisation has just about got to grips with the GDPR. But what about its 'forgotten sibling' the ePR? This article outlines the likely impact of the ePR on electronic marketing communications.
A recent tribunal case has issued a sharp warning to employers that before dismissing an employee who is suffering from a long-term medical condition which amounts to a disability, careful consideration must be given to alternatives to dismissal.