In early March, Arthur Byng Nelson, Sherrards’ Head of Art & Heritage, attended TEFAF in Maastricht the leading art and antiques fair in Europe, as part of the At Business Conference. Founded in 2014, The Art Business Conference is a leading global platform delving into pivotal topics within the contemporary art market. These one-day conferences attract senior art professionals, providing invaluable knowledge and insight for individuals involved in managing art businesses or collections. Arthur advises clients on strategy, law and tax on all matters relating to collectibles. TEFAF is the f ..read more

Non Domiciled: In his Budget speech, Mr Hunt said: “The Government will abolish the current tax system for non-UK domiciled individuals, to get rid of the outdated concept of domicile. We will replace the non dom regime with a modern simpler and fairer residency.”  As it stands, those with non-dom status are able to earn money from abroad without having to pay tax to HM Revenue and Customers (HMRC) for up to 15 years. This is now being reduced from 6 April 2025 to four years, but after this period, those who continue to live in the UK will pay the same as everyone else. Capital Gains Tax ..read more

What was the case about? “Colltech” (yes, that’s what was misspelled on the agreement – note, two ‘l’s, not one) entered into a contract with Cera Care Limited (“Cera Care”) for the provision of recruitment services. Entirely separately, another Coltech entity – Coltech Consulting Limited (“CCL”) – entered into a separate agreement with Cera Care for the provision of certain consultancy services. The recruitment services were actually provided by Coltech Recruitment Limited (“CRL”), but Cera care denied this. CRL instructed Sherrards in early 2022 when Cera Care refused to pay invoices amounti ..read more

These diaries cover the entire life and career of one of the most prominent figures in the British Army in the twentieth century and have been eagerly awaited by historians and enthusiasts alike. The extraordinary diaries of Lord Ironside were first targeted by Professor Sir Michael Howard when he created the Liddell Hart Centre for Military Archives back in 1964: after a remarkable 60 years, they are finally in the ownership of King’s College and the Liddell Hart Centre for Military Archives. Arthur Byng Nelson, Head of the Art & Heritage Department at Sherrards, advised the Ironside fami ..read more

In this case, Sherrards were engaged to act on behalf of a recruitment agency that specialised in supplying finance professionals into various types of finance companies. The recruiter was engaged by a global private equity investment firm (“Company A”) to source a finance operations professional for them. The recruiter fulfilled the brief and sent several CVs to Company A, some of which resulted in interviews. As sometimes happens, the recruiter did not hear further and received no indication from Company A as to whether any of the candidates had been successful. After following up with each ..read more

For some, this involves considering the legal and financial implications of marriage. Beyond the emotional and romantic aspects, individuals may question whether tying the knot is a strategic move to save inheritance tax. Marriage has long been considered a union founded on love, trust, and commitment. Choosing a life partner based on shared values, emotional connection, and mutual support is a timeless concept that transcends financial considerations. Whilst love is invaluable, couples may also find themselves facing practical questions about shared finances, joint assets, and planning for th ..read more

As part of The Sherrards Training Academy, we have asked our Legal Assistants and Trainee Solicitors to write articles to support their learning, and also to ensure they start to build on their own personal brand. This article has been fact-checked and proofread by Head of the Employment department, Mark Fellows. On Monday the government issued a consultation paper which proposes re-introducing fees in Employment Tribunals and the Employment Appeals Tribunal, with the main aim ‘to contribute to the continuous improvement of His Majesty’s Courts and Tribunals Service and reduce the cost to the ..read more

Paul Marmor, Head of Litigation and International Services, recently visited the offices of our Alliott Global Alliance (“AGA”) correspondent law firms in Dallas and New York – Platt Richmond and Golenbock Eiseman Assor Bell & Peskoe – and gave a presentation to each on the topic of UK/USA relations post-Brexit, where Paul explained how the trading relationship has been affected in a post-Brexit world. Paul set out the good, the bad and the ugly from all perspectives.  Paul also gave the same presentation to AGA’s North American annual meeting in Palm Springs, California, attended by ..read more

Legal Entitlement and Calculation All full-year workers, with the exception of the genuinely self-employed, are entitled to 5.6 weeks of paid statutory holiday per year. Four weeks of this entitlement must be paid at the worker’s ‘normal’ rate of pay, including regular payments like overtime, bonuses, and commissions, as specified by Regulation 13 of the Working Time Regulations. The remaining 1.6 weeks can be paid at the ‘basic’ rate of pay, that is, the worker’s basic remuneration (as specified by Regulation 13A). Holiday pay is designed to ensure that workers do not suffer financially when ..read more

In the circumstances, piecing together the chain of events and detailed history was essential before any further action could be taken or his case put forward to the Home Office which involved detailed instructions, and a forensic examination of the employment/funding and history of the matter. Having extracted the evidence, Emma was able to write a compelling and cogent letter in support of a review of his application for the Global Talent visa, using the Immigration rules and caseworker guidance alongside the Dr’s own evidence and documentation evidence. Whilst pulling this together was nece ..read more