There are different ways to expand your business into a new market or territory. Two common methods are distributorship and agency. It is important to be aware of the key differences between appointing an agent or a distributor when considering how best to market, sell, or distribute your products.

A recent Supreme Court decision is likely to have a significant impact on any proposed regeneration schemes which involve compulsory acquisition powers

What is a break clause?

A break clause can be included in a fixed-term lease allowing either you or your landlord to terminate the lease early. Exercising a break clause brings the lease to an end, however, where the landlord breaks the lease, there is legislation in place which may allow you to remain in the property after the lease has ended. Depending on how your lease has been drafted, the right to break the lease may arise on one or more specified dates, or it may be exercisable at any time during the term of the lease on a rolling basis.

What is compulsory liquidation?

Compulsory liquidation (or winding up by the court) is a procedure by which the assets of a company are sold, and the proceeds are distributed to the company’s creditors. A court order is required to put a company into compulsory liquidation. At the end of the liquidation, the company is dissolved. The most common reason for a winding up order is that the company is insolvent.

This checklist summarises the most important private client tax announcements in the June 2010 Budget.