National Minimum Wage
For those aged 23 and over, the national living wage has increased from £8.91 to £9.50 per hour.
New rates for the national minimum wage are as follows:
Continue Reading
In February 2022, the Chartered Institute of Taxation (“CIT”) received clarification from HMRC in relation to their position on legislation relating to a company’s purchase of its own shares under section 1033 of the Corporation Tax Act 2010 (“CTA 2010”). In particular, HMRC have outlined their interpretation of the word ‘possesses’ in section 1062(2) CTA 2010 in instances where the purchase has multiple completion dates.
Continue Reading
This 60 minute webinar will take place at 10am on Tuesday 26th April 2022.
The session will focus on tips to ensure that your invoices are paid and some steps you can take to protect yourself and to recover outstanding debts.
The main topics that we plan to cover are:
The UK Government recently imposed sanctions on Russia in light of the ongoing crisis in Ukraine. Asset freezes have been imposed on a number of individuals and entities. More information on individuals and entities subject to an asset freeze (“designated persons”) can be found on the UK Government’s website: https://www.gov.uk/government/publications/financial-sanctions-consolidated-list-of-targets
Continue Reading
SolicitorNathan Hughes joined Bermans in February 2022 and is Solicitor in our Corporate team based in Manchester.
He works with SME’s and owner managed businesses and is experienced in corporate law, merges and acquisitions, corporate finance and investments, company law and business advice.
Nathan studied Law with Philosophy at The University of Liverpool and qualified as a solicitor in 2021.
Outside of work, he has an interest in castles and has visited many in Wales and England, with his personal recommendation being Harlech Castle in North Wales. He also enjoys playing guitar and science fiction.
E: nathan.hughes@bermans.co.uk
T: 0161 393 7124
As we are moving towards the second anniversary of the pandemic it is worth pausing to reflect that, after some initial reluctance, technology has been quite successfully embraced both by lawyers and also by the courts to keep the system running.
Obviously meetings between lawyers and clients have largely been replaced by virtual contact through Microsoft Teams and Zoom, but virtual contact has now taken a firm foothold in relation to the litigation process.
Continue ReadingReaders may recall our lengthy article on the somewhat contentious schools leasing issue in a recent Briefing following the High Court judgment in the Schools Facilities Management case which can be found here.
Continue ReadingIn our last Briefing we reported on the Court of Appeal decision on broker commissions in Wood v Commercial First Business Ltd and the rather surprising decision of the NACFB in recommending that “both regulated and unregulated firms, working in all sectors, should be transparent about their commissions and fully disclose the amount of commission received”.
Continue ReadingWith the industry still reeling from revelations emerging from the demise of a certain Lessee, and taking into account the sensitivities of referring to any of the specific current or forthcoming matters in which we are instructed, we thought it might be worthwhile making some general remarks on steps which Funders may wish to consider to prevent being the victims of serious fraud going forward.
Continue Reading
Melanie Morris
Melanie Morris joined Bermans in January 2015 as a Trainee Solicitor and qualified as a Solicitor in January 2017, becoming a Senior Associate in the Property team in January 2021.
Continue Reading
| 
