The Statutory Residence Test and “exceptional circumstances”
News
Since 6 April 2013 an individual’s UK tax status has been decided by the Statutory Residence Test (SRT). The number of days that the taxpayer spends in the UK is vital in determining tax residence pursuant to the SRT with a variable number being permitted as decided by various factors.
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An Unfair Prejudice Petition, contained within Sections 994 to 996 of the Companies Act 2006, is a legal mechanism available to a minority shareholder (the ‘Petitioner’) to challenge unfair treatment. It provides an opportunity for the Petitioner to seek a fair resolution through a statutory remedy which offers relief for ‘unfairly prejudicial’ conduct.
Written by
Laura Mackain-Bremner
and
Paige Skudder
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What you need to know about the new shared ownership lease
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Following the government’s recent technical consultation, Homes England have released a new model shared ownership house and flat lease for homes in England (other than London) funded under the Affordable Homes Programme 2021-2026.
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Whistleblowers in the workplace and the consequences of a bullying culture
News
We look at whistleblowing and the consequences of a bully culture for NHS Highland. Call 0800 652 8025 now. Teams in Birmingham, Bristol, Cardiff, London, Manchester, Southampton & Taunton.
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Who decides whether my child receives a COVID-19 vaccination?
News
Sarah Wood-Heath explains who decides if a child is vaccinated, what ‘Gillick competency’ is, and what happens if those with parental responsibility disagree.
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