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Monthly Archives: November 2020
TCC refuses enforcement of adjudicator’s decision
The decision is a rare case in which an adjudicator’s decision is not enforced and is a good example of why it is important for parties to a construction contract to clarify the precise terms and conditions governing their contractual …
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Climate Justice: an overview
In the last two years we have seen a global rise in climate related litigation, and activists in the UK have been coming together to see how litigation can be used to bring about change in climate policy, so called, …
Coronavirus Update: Furlough extended until 31 March 2021
The furlough scheme was due to end on 31 October 2020 and extended to 2 December 2020. The Chancellor has just announced that it will be extended further to 31 March 2021 and reviewed again in January. On the plus …
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Tagged CoronaVirus, COVID-19, furlough
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FCA bans the sale of crypto-derivatives to retail consumers – what do firms need to know?
On 6 October 2020 the FCA published rules which banned the sale of derivatives and exchange traded notes that include certain types of cryptoassets for retail customers. The FCA considers these products to be ill-suited for retail consumers given the …
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Tagged crypto derivatives, cryptoassets, FCA
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Second home owners beware!
HMRC has recently stepped up its investigatory activity in two areas that might be relevant to second home owners:HMRC is intending to send thousands of “nudge” letters to individuals who it suspects may have sold taxable residential property in the tax year 2018/19 and not declared this on their tax return. It is likely that HMRC will identify these suspected sales by using data obtained from the UK Land Registry. The letters will ask individuals to consider whether they should have paid capital gains tax (CGT) on the sale. If CGT should have been paid, the letters will ask individuals to either amend their tax return, or use HMRC’s Digital Disclosure Service, to pay any CGT owed.Airbnb UK has agreed to share data with HMRC on the rental income of Airbnb hosts in the UK in the tax years 2017/18 and 2018/19. If an Airbnb host has received over £1,000 in a year by letting out their second home, this rental income must be declared to HMRC. The Airbnb data will enable HMRC to identify hosts who have not complied with this requirement. Such hosts can expect HMRC to get in touch with them in the near future, but may want to pre-empt this by declaring the income now, in order to reduce potential non-compliance penalties.If either of these matters is of concern to you, please feel free to get in touch.
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FROZEN OR TERMINATED BANK ACCOUNT: WHAT CAN YOU DO?
Why is your account being frozen or closed? The reasons why a bank might discontinue its relationship with you can be myriad, but generally relate to an apparent risk arising on the account, whether that be fraud risk, credit risk, …
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Tagged bank account, banks
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