Monthly Archives: April 2014

Trade, you win, investment, you lose…

Wednesday, 23 Apr 2014

Inheritance Tax (“IHT”) at a rate of 40% is usually charged on the death of an individual although it is sometimes charged at other times, for example, on the tenth anniversary of certain types of trust. If the assets which are being charged to IHT consist of qualifying business property, Business Property Relief (“BPR”) is... Read More


Be careful not to discriminate against employees on sick leave

Thursday, 3 Apr 2014

In a recent case, an employee successfully claimed unfair dismissal against an employer who had terminated his employment after he had been off sick for almost 2 years. In September 2011, the employee had an operation on a long standing back problem. Following the operation, the employee was told to report back to his surgeon... Read More