The tax treatment of payments made to sportspersons, arising by reason of their sporting activities, has been a subject of much debate and attention over recent times. The UK taxation authority, HMRC, has revised its approach to sportsperson taxation and further attention is now being paid to testimonials – events organised to honour the contribution of a sportsperson approaching the end of their career.
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.
A recent Employment Appeal Tribunal case highlights the importance for an employer of being able to rely on existing warnings when it comes to justifying the dismissal of an employee, and the difficulty an employee will have in later challenging such previous warnings before a tribunal. The appeal considered whether it would have been appropriate for the Employment Tribunal to have considered whether a final written warning that had been previously issued to the Claimant was valid.
Amanda Masson's Article in the Journal of The Law Society Scottland looks at whether Scotland should consider following other jurisdictions by introducing a presumption of shared care, which on the research has numerous benefits for the children involved.
The Scottish Government has recently released a guide for workers and employers with regards to agricultural wages in Scotland. Here Ewan Stafford from our employment team tells us everything we need to know.
Properties are often transferred between family members with a residual right to occupy the property being retained. Whether or not a proper liferent is created, the existence of this right can cause difficulties when it comes to dealing with a transfer of the property at a later date, particularly if the liferenter has lost capacity to renounce their rights or consent to the sale of the property.