Following the introduction of the online Trust Registration Service last year, the registration deadline for new Trusts with a tax consequence arising in 2017/18 is fast approaching.
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 interestings aspects of these changes. Check out our articles and updates for our perspective on issues that might affect you.
If a business removes a benefit soon after a TUPE transfer, can that be lawful? A recent courst decision is a very useful illustration that as restrictive as the TUPE regulations are, context and circumstance is everything.
Surrogacy is a hot topic again, with the news that Robbie Williams and Ayda Fields – the married couple who are also X-Factor judges - have welcomed a third child who was born via a surrogate mother. There are many reasons why a couple may choose to go down the surrogacy route when starting or expanding their family, and there are just as many legal considerations to take into account when deciding whether this path is for them.
There is often confusion about the timescales which apply in Scotland and how long, in fact, spouses who want to divorce need to wait before they can ask the court to grant divorce. While the basis on which the court can divorce couples is broadly similar to those in England and Wales, the timescales in Scotland are different.
Harper Macleod contributes to BEIS proposals for reform of limited partnership law and Scottish Limited Partnerships
The Department for Business, Energy & Industrial Strategy (BEIS) has recently closed its consultation on the reform of limited partnership law. Stephen Chan, Partner at Harper Macleod, met with BEIS in Edinburgh to discuss its consultation as the firm has been active in the consultation exercise with BEIS. This article provides some analysis of the measures being proposed.