Is the will a forgery and who bears the burden of proof?
When an allegation is made that a will has been forged, who does the burden of proof lie with? This was the issue that His Honour Judge Hodge QC sitting at the Chancery Division of Liverpool District Registry had to decide in the recent case of Face v Cunningham & Anor .
The long awaited, and previously postponed, IR35 reforms came into force on 6 April 2021. These will affect any medium or large sized private organisation that engages with contractors. Under the new rules, where the contractor is providing their services through an ‘Intermediary’ (such as a personal service company), the end client will have the responsibility for determining whether the contractor falls ‘inside’ IR35 and, if so, either it or any agency that pays the consultant’s fees will be responsible for making PAYE and NICs deductions and payments.
April isn’t just about Easter bunnies and spring flowers. It’s also that time of the year where employment law takes another leap forward. Andrew Whiteaker and Katie Harris take a look at the key changes taking place over the next two months.
The recent High Court decision of CIS General Insurance v IBM United Kingdom has clarified the law around the contractual exclusion of liability for ‘reliance’ losses (i.e. claims for wasted expenditure). Subject to any potential appeal of the decision, those drafting commercial contracts should take careful note of the implications of the judgment.
For something which is so fundamental, employment status is taking up a lot of column inches. Last month’s Supreme Court Uber decision dealt with one aspect of the Status issue dealing for the first time with a true Gig economy case; the other comes in the form of reforms to IR35 where end users now have to determine the status of those it engages through intermediaries, generally, Personal Services Companies or agencies.
Financial Technology “fintech” is an industry which harnesses technology to enable financial innovation. The UK has been at the forefront of the fintech industry and fintech is viewed as a pivotal part of the UK’s financial services future. KPMG and EY analysis shows that UK fintech represents 10% of global market share and £11 billion in revenue, respectively.
The country, as with industry is divided. The last 12 months have seen some businesses thrive, some stagnate and others fall by the wayside. We have worked in a way that many would not have predicted would have been possible even 18 months ago, and there is a light at the end of what has been a long tunnel. What happens next will have a bearing upon which businesses continue to grow.