The “beer tie” is a centuries-old concept where large pub companies lease their pubs to tenants. As part of the pub tenancy agreement the tenant is restricted to buying its beer and products from the landlord, generally at inflated prices. In England and Wales, there are six large pub-owning businesses (landlords) and thousands of tied tenants.
If you are making Christmas gifts to family and friends, the IHT consequences may not be at the forefront of your mind, but it might be helpful to be aware of the possible IHT effect of such gifts.
Taking your first steps in law? Joining Clarke Willmott as a paralegal comes with great opportunities. Offices in Birmingham, Bristol, Cardiff, London, Manchester, Southampton & Taunton.
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can play a valuable role in wealth and succession planning. But along with opportunity, they can also bring complexity. That’s why it’s so important to have the right expertise in your corner. And this is especially true in litigious times, when trusts and trustees are increasingly scrutinised and questioned, both by beneficiaries and third parties.
Clarke Willmott has an extensive range of experience across the water sector, as well as a detailed understanding of the industry, key legislation and the regulatory requirements.
Inheritance tax has been in the spotlight recently with suggestions that the Conservative Party may include its abolition in their General Election manifesto, although despite rumours to the contrary no mention of IHT was made in the Autumn Statement.
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Widow of man who suffered up to 40 falls at care home in Cornwall is awarded £28k
News
Medical negligence
The widow of an elderly man who suffered up to 40 falls – including one in which he suffered a broken leg – at a care home in Cornwall has been awarded £28,000 in an out-of-court settlement.
Written by
Vanessa Harris
Read more on Widow of man who suffered up to 40 falls at care home in Cornwall is awarded £28k
Navigating this complex area of law is challenging. In addition to the relevant legislation, the regime is underpinned by a significant body of case law, guidance and practice. Our team can assist contracting authorities (public sector and utilities) with everything from the design and execution of large-scale tender processes, direct awards, exemptions, and contract management, as well as bigger picture issues such as the preparation of organisational procurement policies and training of evaluators.
