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On 1st April 2016 the Office of the Scottish Charity Regulator (OSCR) made some changes to the way it monitors charities in Scotland.  This note summarises the changes.

By Annika Neukirch, Trainee Solicitor


Tipping and service charges are peculiarities of the service industry which have attracted controversy recently. In 2015, for example, after widespread criticism, Pizza Express followed other restaurant chains such as Giraffe and ended its practice of charging their employees an 8% ‘administrative fee’ for paying them their share of tips which customers paid by credit card rather than in cash.

By Eric Gilligan, Partner 

The Department for Business, Innovation and Skills (BIS) and Equality and Human Rights Commission (EHRC) has recently published research on the prevalence and nature of pregnancy and maternity-related disadvantage in the workplace.  At first glance the results based on survey interviews with over 3000 mothers and a similar number of employers make grim reading for those concerned about workplace equality. 

By Euan Smith, Associate


While it only seems like the other week that we were deciding whether Scotland should remain in the UK, on 23 June, we will be deciding whether the UK should remain in the EU.  
Earlier this year David Cameron argued he had achieved success in agreeing a deal for the UK’s position within the EU to be adjusted in certain respects.  Broadly speaking, the areas forming the subject of the deal were; economic governance, competitiveness, immigration and sovereignty. 

In our update last week we reported on the Chancellor’s headline Budget announcement regarding Capital Gains Tax (“CGT”) and the impact this may have on property investors. As well as the major changes to CGT, the Budget also introduced an important new type of ISA, changes to Income Tax bands and significant extensions to Entrepreneurs’ Relief.

Owning property abroad is increasingly popular – whether as an investment, holiday home, or retirement property. Spain is particularly a popular choice for a place in the sun.

Individuals who own or who are considering purchasing property in Spain need to be aware of some potentially unexpected legal implications. Three of the main considerations are discussed below.

By Eric Gilligan, Partner and head of Stronachs’ employment team

The management of employees on sick leave, particularly long-term sick leave, is a significant challenge for employers. Quite apart from the difficulties arising from the requirement to cover the work the sick employee is not undertaking and to ensure that colleagues are not overloaded and that their morale is not adversely affected the issue of engagement with long-term sick employees gives rise to particular risks. These are often compounded if the employee experiences mental health difficulties such as anxiety or depression whereby interactions with management may be negatively perceived with accusations or perhaps even claims arising of disability discrimination (of various types) and of constructive dismissal.

From 6 April 2016, with a few exceptions, all UK companies will require to keep a register of persons of significant control (PSC Register). 

The Small Business, Enterprise and Employment Act 2015 came into force in March, amending the Companies Act 2006, to create this requirement which aims to increase the transparency of UK corporate structures.  The requirement extends to companies with charitable status and unlimited companies, but most publically traded companies will be exempt.  LLPs will be subject to substantially similar requirements under separate regulations.

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