“The first month of 2018 was a good one for the major stock markets which we cover in this Bulletin. We report on 12 markets and 11 of them made gains in January – in some cases, spectacular gains, which many investors would regard as more than adequate for a full year.”

The days of poison pen letters may be in the past but the tendency of some individuals to publish offensive comments about others is “alive and well” and, indeed, has increased significantly; being one of the unintended consequences of the rise of online social media. Unfortunately, however, our laws struggle to keep up with the rate of change.

The collapse of Carillion in January 2018 has already triggered disruption throughout the construction industry. Businesses subcontracted by Carillion will soon feel the effects of the liquidation of the second largest construction company in the UK, with smaller private companies likely to be hit the hardest. The domino effect of the collapse of such a massive company is unfortunately unavoidable at this stage. But what lessons could businesses learn from the fallout of Carillion’s demise?

More than 3,000 tube and bus fare dodgers have been sentenced through a revolutionary new digital sentencing system.

The loss of VAT from the sale of goods online continues to be a problem for HMRC, with the tax losses for 2015-16 from goods sold by overseas businesses but routinely stored and dispatched to UK consumers from within the UK, estimated to be between £1 billion and £1.5 billion. Following HMRC’s consultation, which concluded in March last year, the responses to the idea of ‘split payment’ as a way to tackle the problem show that whilst such a method would bring challenges, there is broad agreement that it is a workable solution.

When retirement is decades away, it’s understandable that many people near the start of their working lives don’t give a lot of thought to exactly how much of a difference the amount they pay into their pension will make when they finally come round to needing it. Increasing your pension contribution by 1% might sound so small as to be insignificant, making it tempting to choose to enjoy more of your hard-earned money today rather than putting a little more of it away for years to come. But is that really the case? What difference would putting an extra 1% into your pension actually make?

If you’re an investor, it’s likely that you’ll have heard discussions or read reports around the arrival of Mifid II. It’s just as likely that you won’t have had much idea of what Mifid II is or how it might affect you and your investments.

If you are a company director, beware of acting in a way that is contrary to the articles of association of your company, even if the action may on the face of it seem logical. This was a point discovered, to his cost, by the director of BW Estate Ltd.

Auction Estates Ltd, a dedicated property auction house specialising in the sale of residential housing, commercial property, land and specialist property investments, has hit a major milestone this month having completed in excess of £10m worth of auction sales in its first twelve months of business.

There are those that believe I am well positioned to write this article, and they may be right!

According to the Consumer Price Index, inflation is currently at 3%. This is the highest rate for over five years, meaning household budgets are being stretched further and further as the average pay is going up by just 2.2%. As the Bank of England has just announced the first base rate rise in over a decade, the pressure is likely to be on even more as mortgage costs will go up for many people as a result. So, here are our top tips to help you ease the impact of inflation upon your income.

The Energy Efficiency Regulations 2015 brought into force minimum energy efficiency standards for residential and commercial properties. As of 1 April 2018, Landlords with properties within the scope of these Regulations must not renew existing tenancies or grant new tenancies if the property has less than the minimum Energy Performance Certificate (EPC) rating of ‘E’. It is estimated that a significant number of rented properties in England and Wales have an F or G rating.

In case you were not aware, the legal services provided in the UK are Great. But don’t just take our word for it; its official! A global drive to promote the UK’s £25 billion legal services sector at home and abroad has just been launched by the Lords justice spokesman Lord Keen at a reception in Singapore.

The total tax paid by those exceeding their lifetime pension allowance amounted to £36 million in 2014/15, climbing steeply from £20 million in 2014/15 and equating to an 80% rise. The figure has climbed in recent years from £12 million in 2012/13 to £19 million in 2013/14 and up again to £20 million in the following year. The increased revenue has been generated through more stringent rules introduced last year regarding the lifetime allowance (LTA), the highest amount of money a person is allowed to save in their pension pot and benefit from tax relief at their marginal rate.