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Thursday, 9 July 2015

Summer 2015 Budget – Small / Medium Sized Businesses

Examining graphs with other people on backgroundWe have keenly followed George Osborne’s Summer 2015 Budget aware of the implications it has on our corporate clients. Yesterday’s budget announcements by the Chancellor contained several proposals which are likely to please owners of small and medium sized businesses.

One of the headline announcements was the proposed reduction in corporation tax from the current rate of 20 per cent to 19 per cent in the 2017 financial year (FY) and 18 per cent in FY2020. Given the difference between corporate tax rates and personal rates, this downwards trend may be followed by an increased use of personal companies.

An announcement which will appeal to businesses who invest in qualifying plant and machinery is confirmation that the annual investment allowance shall be £200,000 from January 2016. This means that businesses can deduct the value of qualifying plant and machinery up to a total of £200,000 from their profits before tax. This is a permanent cap, which creates certainty for businesses which are planning on making qualifying investments.

An increase to the Employment Allowance from the current rate of £2,000 to £3,000 means that businesses will benefit from a reduction in the National Insurance they pay. Businesses will undoubtedly enjoy this reduction in the cost of staff.

We have a network of trusted accountants and other tax specialists who we can refer you to and are able to advise you on a range of business taxation matters.

Wednesday, 1 July 2015

New ACAS Guide for small and medium sized businesses – Staff Pay

Acas logoACAS have on 1 July 2015 released a useful new guide for small and medium sized employers in issues surrounding staff pay. This includes guidance regarding different types of pay systems, wage slips, staff absences and pay as well as wage deductions and overpayments.

Rollingsons’ experienced employment lawyers can assist you and your business with a range of issues including those relating to staff pay. Contact Rollingsons on 020 7611 4848 to speak to an employment lawyer or by email to

Thursday, 25 June 2015

Divorcing outside the EU

clip_image001In our recent blog we looked at some of the differences between divorcing in the EU and divorcing in the UK and in particular the need for fast action. In this blog we will look at some of the considerations you should make when planning a divorce outside of the EU.

Unlike divorces in the EU, divorces that take place elsewhere do not require as much haste, although it is still recommended to be the first spouse to petition for a divorce. Different countries have different attitudes towards divorce and it could be that the country your spouse aims to start proceedings in will rule more favourably towards them than you.

Wednesday, 24 June 2015

A step-by-step guide to due diligence by Harry Dronfield

This article was originally published in the Solicitors Journal as part of the Commercial Law Practice: An Expert Guide.  In it Harry Dronfield (an associate solicitor at Rollingsons Solicitors) discusses legal due diligence in the context of a sale and purchase of a company or business where the solicitors acting on behalf of the parties participate in the due diligence exercise on behalf of their clients.

Click here to download the PDF.

Find out more about Harry Dronfield.

Thursday, 18 June 2015

Why is it important to seek early advice when considering a divorce in the EU?

clip_image001The process of divorce is never pleasant and spouses will often seek to get proceedings over as quickly as possible. However, timeliness can be particularly important in international divorce cases. Here we will explain why.

As of 2001, EU regulations were introduced which meant that the first spouse to begin divorce proceedings would be able to choose which country their divorce takes place in. As many countries treat divorce settlements differently to each other, this could in theory benefit one spouse over the other and therefore it is critical to seek legal advice quickly when dealing with an international divorce.

Nestlé struggle to trade mark KitKats

More than one billion KitKats are bought per year, the product is hugely popular across Europe, North America and Asia and the bar’s design is thought to be widely recognised. Nestle, the manufacturer of KitKats, have recently tried to prevent other products being produce with the same four-fingered design by protecting the chocolate bar with a trade mark in the UK.

Monday, 8 June 2015

Grounds for divorce outside of England & Wales – what you should know

clip_image001In our recent guide to International Divorce we looked at the many different considerations that need to be made when planning to dissolve a marriage outside of the UK.

However, even within the UK there are differences in the divorce process. In this blog we will detail the differences in the legal grounds for divorce in England & Wales compared with that of Scotland and Northern Ireland.