Merger and real estate
Planning and organisation are important for a successful merger. One aspect of this is to identify, at the outset, any real estate implications that are likely to be involved.
Updates
Gift Aid and refunds of advance entry fees
The COVID-19 pandemic has prompted charities to consider refunding donations that allow entry to visitor attractions. Gift Aid rules mean that this needs to be handled carefully. Bill Lewis and Susan Shi explain the finer points of entry refunds.
IR35 – What does your organisation need to know?
What is IR35? IR35 is a set of rules targeting the tax treatment of individual contractors who provide their services through an intermediary (most commonly a personal service company – “PSC”). PSCs are often owned and controlled by an individual contractor and an organisation (“the End Client”) will then contract with that PSC to obtain …
EU Settlement Scheme: new appeal rights
Appeal rights have now been introduced for those who submit applications under the EU Settlement Scheme. This is good news for those who are submitting their applications after the UK left the EU at 11pm on 31 January 2020. We previously commented on the EU Settlement Scheme statistics, which show that by the end of December …
BatesCast: Coronavirus and the UK Real Estate Market
With the ongoing coronavirus pandemic continuing to cause unprecedented disruption for organisations across a range of sectors, our latest edition to the BatesCast Updates series sees us sit down with Karli Hiscock in our Real Estate department to discuss what the impact the pandemic and the Coronavirus Act might have on the real estate market in the UK. In …
Mairead O’Reilly writes for Data Guidance: Children and compliance within the data protection landscape
Mairead O’Reilly, senior associate in our Data Privacy team, has written for Data Guidance on how the COVID-19 pandemic has dramatically impacted the lives of citizens everywhere, and arguably no group more so than children. In her article, Mairead discusses how the shutting down of schools, cultural establishments, and the simultaneous curtailment of recreational opportunities …
Climate emergency and real estate
Reducing workplace emissions is a vital part of the UK’s goal to achieve net zero emissions. It is obviously a worthwhile aim, but achieving it will often involve navigating complex landlord–tenant–supplier relationships. Our Real Estate team look at how to manage the process of making positive changes.
Top tips on how to maximise Entrepreneurs’ Relief on share sales
The Chancellor’s Budget on 11 March did not quite abolish Entrepreneurs Relief (“ER”) as some predicted but instead made significant changes. Below are our top tips on how to now maximise ER (which is to be re-named business asset disposal relief for the tax year 2020/21 onwards) on share sales. A successful claim for ER …
Coronavirus and Dispute Resolution: what do you need to know?
In this week’s roundup, we examine what the evolving coronavirus pandemic could mean for commercial agreements with a particular focus on contractual obligations, force majeure and frustration. Updates We have recently launched our brand new Updates platform BatesCast. Here we will be hosting a series of Updatess which will delve into all things legal relating …
Fair Usage Policy & Consultation Terms
Bates Wells wishes to support organisations in the charity and social enterprise sector during this period of social and economic uncertainty. We are offering a free 30 minute consultation to help guide you through some of the challenges you face. As part of that offering we have implemented a Fair Usage Policy to ensure we …
IP in the news
Recent actions to protect trade marks demonstrate the value of protecting your brand, and the potential reputational damage of too heavy-handed an approach to enforcement. Our trade marks team explore this further in this new update.
Gift Aid and refunds of advance entry fees – a trap for the unwary
The COVID-19 pandemic has prompted charities to consider refunding donations that allow entry to visitor attractions. Bill Lewis and Susan Shi emphasise the need to tread carefully in this new article. Fees charged for viewing charity property (e.g. a day entry fee of £10), are not gifts and do not qualify for Gift Aid. …