My dad has died and has left everything 50/50 to me and my sibling. However, I know that he gave my sibling a large sum of money before he died. Can this be deducted from my sibling’s share of the estate?

• It is important to have a clear paper trail for any agreed reduction in salary, and hence any reduction in the amount of contributions. However, the contribution rates (as opposed to the amounts) should be the same as normal, and hence all processes and software should function as per normal and, amongst other things, remain compliant with auto-enrolment employer duties.
• However, if the period of affected contributions does not overlap precisely with the period of reduced salary, for example because of different cut-off dates, there may well be instances of non-compliance with auto-enrolment employer duties at the beginning as well as at the end of the period covered by the Coronavirus Job Retention Scheme.
• Accordingly, where an employer takes advantage of the Coronavirus Job Retention Scheme, good communication with the persons responsible for pensions administration and detailed record-keeping are essential to prevent non-compliances in the short-term and confusion in the long term.

Initially, the relaxation applied to supermarkets and food suppliers. This was subsequently widened to apply to other businesses, permitting them to collaborate where necessary to respond to the crisis in the interests of consumers.

There are several grounds upon which it is potentially possible to contest a person’s Will.  These include:

• The person making the Will (the testator) lacked the necessary mental capacity
• The testator either did not know or did not approve of the contents of their Will
• The testator was improperly influenced into making the Will
• The Will was not correctly executed
• The Will is a forgery and/or was fraudulently obtained

All of these types of claim are known as “validity disputes”, because you are effectively disputing the validity of the Will itself.

On the other hand it may be that even if the Will is valid, you feel that it is unfair in that it does not make sufficient financial provision for you.  In those circumstances, it may be possible to bring a claim under a piece of legislation known as the Inheritance (Provision for Family and Dependants) Act 1975 (known simply as the 1975 Act).  The 1975 Act provides for certain classes of people to be able to apply to the court for greater financial provision out of a deceased person’s estate, and is explained in more detail below in the FAQs relating to financial provision.      

The key factors for determining status for employment and tax purposes are generally the same. However there are some cases that highlight the different approaches taken by employment tribunals and HMRC when determining status. The important thing to consider for IR35 purposes is that being deemed employed for tax purposes does not mean a contractor is ’employed’. PSC’s can still be used in moving forward but there are likely to be discussions on the commercial aspects of the contractor arrangement. Employment status for tax purposes is likely to come at a cost for both parties.

There have always been ways for public bodies to assist without being required to notify these for approval. These continue to be available during the financial crisis, and are likely to be increasingly useful for measures which need to be introduced quickly. The measures include:

Those where it is possible to conclude that there is no effect on trade between Member States – for example, measures which are likely to have only a limited local effect. The European Commission has concluded, for example, that measures to assist locally-focused cultural activity can be assumed to have no effect on inter-State trade. 

Those where it is possible to conclude that the State is acting in a way consistent with a commercial operator (the so-called Market Economy Operator Principle) – particular care will need to be taken in the context of current economic conditions to ensure that it can reasonably be asserted that a commercial operator would act in the same way as the public body.

Measures under the General Block Exemption Regulation – this legislation allows various types of aid, or aid schemes, to be employed.

Examples include aid for SMEs, aid for research and development, aid for local infrastructure and aid to ports and airports.

De Minimis Measures – Member States are permitted to grant small amounts of aid to undertakings over three fiscal years (the current year and the previous two years). This allows undertakings to receive up to €200,000 (or €500,000 where they are providing public services).