13 Aug 2014 | Commercial & Enterprise, Employment, FAQ, Finance, Governance, HR & Payroll
In business or service transfers where TUPE applies, the outgoing employer has a duty to provide the incoming employer with certain information about the transferring employees. This is called employee liability information.
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13 Aug 2014 | Commercial & Enterprise, Commercial agreements, Estates & Residence Services, Finance, Governance, News, Procurement
The Procurement Reform (Scotland) Act 2014 (the ‘Act’) received Royal Assent on 17 June 2014. As reported in issue 51, the Act applies to ‘regulated contracts’ that fall under the thresholds for The Public Contracts (Scotland) Regulations 2012.
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13 Aug 2014 | Commercial & Enterprise, Commercial agreements, Estates & Residence Services, Finance, Governance, News, Procurement
The Supreme Administrative Court of Portugal referred questions to the ECJ regarding the application of the in-house exemption (often called the ‘Teckal’ exemption) to a contractor association made up of public sector partners and private, non-profit making partners. The majority of the partners are public authorities and of the private non-profit making partners, 20 out of 23 are charities.
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13 Aug 2014 | Commercial & Enterprise, Finance, Governance, News, Tax, insurance and pensions
The First-tier Tribunal has recently rejected a claim for repayment of VAT by a cost sharing group (‘CSG’), on the ground that it could not demonstrate that there had been ‘exact reimbursement’ of their share of the group's expenses.
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13 Aug 2014 | Commercial & Enterprise, Estates & Residence Services, Finance, Governance, News, Property, Tax, insurance and pensions
HMRC have published a Brief explaining a number of changes relating to the transfer of a business as a going concern (‘TOGC’) in the context of property.
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