Sarah O'Sullivan, Author at Tees Law

Expert help for your medical negligence claim

Posted on 19 December 202423 March 2025 by Sarah O'Sullivan

If you’ve been harmed by a healthcare provider, you may be considering whether you have a medical negligence (or clinical negligence) claim. The process can seem complicated, but we’re here to guide you through it every step of the way.

What is Medical Negligence?

Medical negligence happens when a healthcare professional (such as a doctor, nurse, or hospital) provides care that falls below the expected standard, and this causes harm to you. To pursue a claim, we need to prove two main things:

1. Breach of Duty of Care

This means proving that the healthcare provider didn’t meet the proper standard of care. For example, a doctor may have failed to diagnose a condition, or a hospital may have made a mistake during surgery. If it can be shown that most other healthcare professionals in the same situation would have acted differently, then this can be considered a breach.

2. Causation

Not only do we need to show that the healthcare provider was negligent, but we also need to prove that their mistake directly caused your injury. This requires strong evidence, often in the form of an independent medical opinion, to link the negligence with the harm you’ve experienced.

Time limits for filing a claim

Claims for medical negligence generally need to be made within three years of the incident happening or when you first became aware that the injury may have been caused by negligence. This is called the “date of knowledge.”

However, there are exceptions:

Children: Claims can be made on their behalf at any time until three years after their 18th birthday.
Mental Capacity: If the person affected doesn’t have mental capacity, the time limit can be extended.

What is the process for a medical negligence claim?

Once you reach out to us, we’ll start by gathering all the relevant details and medical records about your case. This helps us determine whether there’s a valid claim. We will also work with independent medical experts to review the situation and give advice on whether there was a breach of care and if your injuries were caused by it.

After this, we’ll send a formal letter of claim to the healthcare provider, outlining the issues. They then have four months to investigate and respond, either admitting or denying responsibility. If they deny it, we will continue to build the case for you.

How is a medical negligence claim valued?

We calculate the amount of compensation based on two key areas:

1. General Damages

These cover pain, suffering, and the loss of your ability to enjoy life. The amount varies depending on the severity of your injury, but we use established guidelines and case law to estimate what’s fair.

2. Special Damages

These cover your financial losses, such as:

Loss of future income
Cost of any care or assistance you need
Medical expenses
Travel costs related to treatment
Costs for private treatment, if necessary

3. Future Losses

These are any ongoing costs or income loss that you might face due to the injury, such as:

Ongoing medical treatment
Future lost earnings

How we can help you

At Tees Law, our team of legal experts are here to help you through the process of bringing a medical negligence claim. We understand how stressful it can be, and we’re committed to supporting you every step of the way.

Delayed cervical cancer diagnosis: Medical negligence insights

Posted on 16 December 202423 March 2025 by Sarah O'Sullivan

A crucial discussion for Cervical Cancer Prevention Week 2025

Cervical cancer remains a significant health concern for women worldwide, and early diagnosis and treatment are vital. Delays in diagnosis can severely impact a patient’s prognosis, leading to more extensive treatment and, tragically, increased mortality rates.

Understanding cervical cancer

Cervical cancer is a significant public health concern in the United Kingdom. Here are some key statistics regarding cervical cancer cases in the UK:

Incidence rates: Most cases of cervical cancer are diagnosed in women aged 30-45, although it can occur at any age after the onset of sexual activity.
HPV: The primary cause of cervical cancer is a virus called high-risk human papillomavirus (HPV). High-risk HPV can cause changes in the cells of the cervix which, over time, can develop into cervical cancer.
Screening programme: The UK has a national cervical screening programme that invites women from ages 25 to 64 for regular screening. This has been effective in early detection and has reduced the incidence rates.
Vaccination impact: The introduction of the HPV vaccine has also played a role in reducing the number of cervical cancer cases, particularly among younger women who are vaccinated.
Annual cases: As of the most recent data, there were around 3,200 new cervical cancer cases in the UK every year, which is about nine cases diagnosed every day.
Survival rates: Survival rates for cervical cancer have increased over the past few decades due to better screening and treatment options. The five-year survival rate for women diagnosed with early-stage cervical cancer is relatively high.
Regional variation: There might be regional variations in incidence and mortality rates within the UK, with some areas having higher rates than others, often linked to socioeconomic factors and access to screening services.

Please note that these statistics can change over time, and for the most current data, you should refer to recent reports from sources like Cancer Research UK, the Office for National Statistics, or the NHS.

HPV

HPV is a common virus which most people (eight out of 10) get infected with at some point. In most people, it will go away within two years without causing any problems. There are many types of HPV and cervical cancer is linked to infection with high-risk types of HPV which do not go away on their own.

HPV does not cause any symptoms so cervical screening tests in England, Scotland and Wales look for high-risk HPV first and, if a screening sample is positive for high-risk HPV, a patient is invited back for cervical screening in one year (rather than in three years). If a patient has high-risk HPV three times in a row, they will be invited to colposcopy for more tests. If a patient has high-risk HPV plus cell changes, they will be invited to colposcopy for further tests.

A colposcopy is an examination normally done in a hospital or local clinic where a closer look is taken at the cervix and a biopsy may be taken. Depending on the results, treatment may be offered to remove the abnormal cells before they become cancerous or, if there is cancer present, further treatment will be offered, which depends on how large the cancer is and whether it has spread to anywhere else in the body.

Symptoms of cervical cancer

Symptoms can include:

Abnormal vaginal bleeding
Pelvic pain
Pain during intercourse
Unusual vaginal discharge

In the later stages of cervical cancer, symptoms can also include:

Unexplained pain in the lower back or pelvis
Unexplained weight loss

If women present with these symptoms, they should contact their GP. The symptoms may or may not be due to cervical cancer, but seeing a GP can ensure that they are thoroughly investigated.

However, for some women, cervical cancer does not cause any obvious symptoms which is why women need to attend their cervical screening tests (previously known as smear tests) when they are offered.

Importance of timely diagnosis

Diagnosis of cervical cancer can include investigations such as:

Cervical screening tests
Colposcopies
Biopsy
Scans
Hysteroscopy (looking inside the womb with a narrow telescope and camera)

Treatment options range from surgery to chemotherapy, depending on the stage of the cancer when diagnosed. Radiotherapy and brachytherapy are other treatments that can be offered.

Early detection is key to increasing survival rates and limiting the extent of treatment that a woman may need. A delayed diagnosis can allow the cancer to progress, leading to the need for more aggressive treatment and worse outcomes (such as a lower chance of recovery or increased risk of the cancer coming back).

Examples of negligence in diagnosis and treatment of cervical cancer

Failure to offer cervical screening tests
Failure to refer a patient to a hospital specialist for further investigations
Misinterpretation of cervical screening results
Misreporting of colposcopy results

For instance, a GP may neglect to invite a patient for cervical screening when it is due.

Alternatively, where a patient presents with symptoms such as abnormal vaginal bleeding (e.g. between periods or after the menopause), a GP may fail to make an appropriate referral for further investigation.

There are also cases where abnormal cervical screening test results are incorrectly reported as being normal, or colposcopy results are misreported as normal, thereby delaying the diagnosis of cervical cancer.

Proving medical negligence

All healthcare providers owe a duty of care to their patients. To establish a medical negligence claim, it needs to be shown that the healthcare provider breached their duty of care towards their patient (failed to provide an acceptable standard of care) and that the patient has suffered harm because of negligence (this is known as causation).

The harm suffered by a patient may be physical and/or psychiatric harm, and financial losses suffered because of the negligence are also recoverable as part of a medical negligence claim in addition to a sum of compensation for avoidable pain and suffering. It may also be possible to recover compensation for future financial losses that will be incurred as a result of the negligence (such as future medical treatment costs).

Cervical cancer prevention week 2025: Awareness

In 2023, Jo’s Trust launched its End Cervical Cancer campaign. NHS England has pledged to eliminate cervical cancer by 2040, but to make this happen, programmes for HPV vaccinations, cervical screening and treatment for cell changes need to be as effective and easy to access as possible.

We also consider that it is imperative to address the issue of delayed cervical cancer diagnosis due to negligence to bring about system improvements, professional training, and patient awareness.

The upcoming Cervical Cancer Prevention Week 2025 is an opportunity to unite in the fight against cervical cancer.

How Tees can help

Tees offers ‘no win, no fee’ agreements for the investigation of medical negligence claims – this means that no costs associated with a claim are payable unless a claim is successful. . If you win, most of your legal costs are paid by the Defendant. A small portion of your compensation may be used to cover legal costs not paid by the Defendant. The majority of our clients choose this option for peace of mind and affordability.

Our specialist lawyers are happy to give initial advice on a potential claim, advising you as to whether a claim is likely to succeed.

A number of our lawyers, including Natalie Pibworth, who is a senior solicitor in the medical negligence department at Tees, have experience in dealing with claims involving delayed diagnosis of cervical cancer and understand the sensitivity required when helping with such claims.

Our specialist lawyers are ready to assist you if you want further information or to discuss a potential claim.

Please note that the content of this article is for information purposes only and should not replace professional medical advice.

The Budget: Pains or gains for businesses?

Posted on 14 December 202419 March 2025 by Sarah O'Sullivan

On 30 October 2024, the Chancellor, Rachel Reeves, delivered the Autumn Budget (‘the Budget’). This outlined the Government’s intention to increase spending on public services by an estimated £70 billion, with more than 50% of this investment being funded through taxation. This has created a degree of uncertainty for small business owners across the UK, who may now wonder how their plans for their business will be affected.

In this insight, we will discuss the implications of several headline tax reforms for business owners, focusing on Capital Gains Tax (‘CGT’), Business Asset Disposal Relief (‘BADR’) and Investors’ Relief.

It should also be noted that the Budget included the Corporate Tax Roadmap, which promised to maintain the current 25% cap on the main rate of Corporation Tax while also retaining the small profits rate of 19%. Marginal relief will also be preserved alongside Research and Development reliefs and the capital allowances system.

CGT: What is it and what has changed?

CGT is a tax payable by the individuals on the gain (profit) made on the sale or disposal of various types of property (including shares and other business assets, but excluding your primary residence) and is charged at two rates:

a standard rate which is payable by basic rate taxpayers and
a higher rate payable by higher and additional rate taxpayers.

The Budget raised the rates at which CGT is charged to 18% for the basic rate and to 24% for the higher rate. These increases came into effect immediately from 30 October 2024.

Individuals have an annual CGT allowance of £3,000, on which CGT is not charged. It is important to remember that this allowance cannot be carried forward, so careful planning is advisable to ensure that it is used effectively and efficiently.

BADR: What is it, and what has changed?

BADR is a relief from CGT available on a lifetime allowance of £1 million of qualifying business assets. BADR is available to individuals on the disposal of:

their shares in their own company (providing they own a minimum of 5% of the share capital and voting rights for a minimum of 2 years prior to the disposal);
their interest and assets in a partnership or
in the case of a sole trader, their assets.

Currently CGT on the lifetime allowance of £1 million is charged at 10%. However, from 6 April 2025, the rate at which CGT is charged on the allowance will rise to 14% and then from 6 April 2026, this rate will rise to 18%.

Investors’ Relief: What is it and what has changed?

Investors’ Relief is designed to provide CGT relief to individual investors on qualifying investments, which include ordinary shares in an unlisted trading company. It should be noted that the shareholder will not qualify for the relief if they are a paid director or employee of the company at any point while owning the shares. There are only limited circumstances when the individual seeking relief can receive payments from the company.

Like BADR, Investors’ Relief is subject to a lifetime allowance. From 30 October 2024, the lifetime allowance was cut from £10 million to £1 million. The rate at which CGT is charged on the relief will also rise, in line with BADR, to 14% from 6 April 2025 to 18% from 6 April 2026. These rises will mean that the base rate of CGT will apply to both lifetime allowances of BADR and Investors’ Relief.

Considerations for Business Owners

Business owners will be conscious that these increases to CGT and the reduction in BADR will have an impact on any future sales. Business owners considering selling their business as part of their exit strategy may wish to review their plans, especially the timing of any sale.

The increased tax liabilities of the trading company (for example, the increase in NI contributions, which could affect the profitability of certain companies), as well as the additional tax that will be incurred on the sale of the company, will also impact the valuation of the business.

Whilst more traditional exit strategies could involve a sale to a third party or a management buyout (‘MBO’), business owners may also look to alternative ownership structures, such as a sale to an Employee Ownership Trust (‘EOT’) for a more tax-efficient disposal. CGT rates on a sale to an EOT are 0%; therefore, these increases in CGT rates might mean that EOTs are more attractive than traditional exit strategies. Such generous tax relief, while attractive, is not the only consideration when considering an EOT, and it will be important for business owners to consider the following:

the future profitability of their company, since the purchase price tends to be funded from future company profits over an extended period (five to 10 years);
whether the employees are ready for the transition, to ensure the company can sustain or grow its profitability;
whether the business owner is ready to hand over control of their business to the EOT. While a selling shareholder may continue to work in the business and sit on the board of the EOT and the company, they will not be able to form a majority on the board of the EOT, and the EOT will ultimately control their company.

As always, we recommend seeking specialist tax advice before selling a business to ensure that any deal is structured in a tax-efficient manner and that the transaction will receive the appropriate tax treatment from HMRC.

If you are considering your options for succession planning, our corporate team has extensive experience advising on all aspects of business succession planning, from sales to third parties, MBOs, and EOTs.

Employee ownership trusts: Tax-free succession explained

Posted on 13 December 202419 March 2025 by Sarah O'Sullivan

Introduced in an effort to promote employee ownership of businesses, Employee Ownership Trusts (EOTs) allow business owners to sell their shares to an employee-owned trust free from CGT and grant tax relief on bonuses of up to £3,600.

Indeed, even before the increases to CGT in the Autumn 2024 Budget, EOTs had become an ever more popular option for business owners looking to part with the ownership of their companies. EOTs are suitable for various companies and have been adopted by major retailers such as John Lewis and numerous small and medium-sized enterprises.

What are EOTs?

An EOT is a collective vehicle that purchases a controlling interest in a company and holds it on behalf of the employees. It is a type of employee benefit trust that attracts generous tax reliefs. It was introduced 10 years ago by the Finance Act 2014.

They are different from an employee share scheme, which is an arrangement whereby a small percentage of a company’s shares are reserved for its employees, who will, either immediately or at some time in the future, hold shares alongside other shareholders (usually the founder and/or outside investors) who together own most of the company.

What do EOTs involve?

The creation of a trust for the benefit of employees
which purchases shares in a trading company…
so that it holds a controlling interest in the trading company (at least greater than 50% of the ordinary shares and voting rights).
This enables a Capital Gains Tax (CGT) free disposal for selling shareholders where the shares are sold in the same tax year in which the EOT obtains control, and then
enables payment of up to £3,600 income tax free annual bonuses for qualifying employees of the trading company, which can now exclude directors.

EOTs operate:

through a corporate trustee, which holds the shares in accordance with a detailed trust deed on behalf of the employees of the trading company;
by receiving funds from the company, as and when they are available, to fund the purchase of the shares. Some consideration is usually paid on completion of the sale and the remainder deferred and paid over time, anything up to 10 years;
with a mix of executive directors of the trading company, employee representatives,Sellers and an independent professional trustee; and
on a business-as-usual basis for the trading company, but with the benefit of greater employee engagement.

EOT tax reliefs

One of the attractions of an EOT is the tax reliefs. In particular:

An individual who disposes of shares to an EOT may be eligible for relief from CGT, making any gain exempt from CGT. This also benefits minority shareholders who might not have the benefit of Business Asset Disposal Relief (formerly Entrepreneurs’ Relief); and
a company that is owned by an EOT can pay up to £3,600 each year in tax-free bonuses to its employees (this does not prevent higher bonuses being paid, just the additional party will be subject to income tax in the normal way.

There are reliefs from inheritance tax so that certain dispositions made to an EOT are not chargeable transfers of value, although selling shareholders should note that where the purchase price is to be paid in instalments and an individual who has sold their shares dies before having been paid in full, the value of any unpaid instalments will be treated as part of their estate for inheritance tax purposes. Shareholders with critical illness or older in years should discuss these implications with their tax adviser.

The EOT CGT relief is more generous than the CGT reliefs that are available for disposals to standard Employee Benefit Trusts but are also more restrictive, making it important to take advice to avoid some of the pitfalls that can wipe away these benefits.

Conditions for achieving tax reliefs

Certain conditions must be met to secure the CGT relief for the sellers and exemption from income tax on bonus payments made by the trading company to its employees.

Conditions common to these reliefs are:

The all-employee benefit requirement (although directors can now be excluded from the annual bonus).
The equality requirement (which requires that distributions must be for the benefit of all employees of a company on the same terms).
The controlling interest requirement (holding more than 50% of the ordinary share capital, voting rights and entitled to more than 50% of the profits and assets on a winding up).
The trading requirement; and
the participation requirement – the ratio between excluded participators (people who are both 5%+ shareholders and directors/company secretary or employees, including for this purpose any employees who are their relatives) and employees must not be more than 2/5 (i.e. 40%) (this is to prevent the relief being claimed in companies where there are only a few non-shareholder employees).

In addition, for CGT relief to be available, the participator or any person connected with them must not have claimed the same CGT relief in any earlier year in relation to the disposal of shares in the same company or any member of the same group.

A properly established EOT will ensure these conditions are met and, so far as possible, include controls to prevent a disqualifying event.

Disqualifying events

If any of the conditions are breached during the first four tax years after the end of the tax year in which the sale takes place (increased from the first tax year by the Autumn Budget 2024), the CGT relief can be clawed back from the Sellers resulting in CGT becoming due on the gain that occurred at the time of the disposal. Other disqualifying events will also be introduced by the Finance Bill 2024-25, taking effect from the 30 October 2024 as follows:

Trustee independence requirement: which prevents sellers or persons connected with them from retaining control of the trading company, following the sale to the EOT, via the trust arrangements.
Residence requirement: the EOT trustee must be resident in the UK (i.e. offshore trustees are no longer permitted).
Market value: the trustee(s) must take all reasonable steps to ensure that the consideration paid for the shares purchased by the EOT does not exceed market value and the interest rate on deferred consideration does not exceed commercial rates.

A disqualifying event has consequences for the Seller and/or the EOT, depending on when it occurs. If an event occurs in or before the fourth tax year following the disposal of the shares to the EOT, the Seller will be liable for CGT on the gain in the value of the shares from the Seller’s base cost at the time of disposal to the EOT. If the disqualifying event occurs after the fourth anniversary, there is a deemed disposal and immediate re-acquisition at market value by the EOT of all the shares it originally purchased, resulting in a CGT charge to the EOT. The employees will, therefore, need to factor in the tax charge as part of the costs of a future sale of the trading company owned by the EOT. If the sale occurs before the Seller has been paid in full, then that part of the proceeds will be due to the Seller, as a sale of the trading company will entitle the Seller to demand the balance of deferred consideration.

Major decisions to be made by the EOT will be within the control of the EOT trustees, usually on a unanimous basis, so there will be checks and balances before any decision that could lead to a disqualifying event.

The risks and rewards

An EOT offers several advantages, in addition to the tax benefits available to the Seller and the EOT, including:

Simpler process – as compared to a sale to a third party, where the Seller will need to provide warranties and negotiate documentation for the sale with the Buyer and have ongoing liability for a period post sale.
Flexibility – so long as the EOT has a majority interest, a Seller can choose to retain shares in the target company (noting they will not attract CGT relief when sold in the future).
Higher return – the sale proceeds are tax-free, giving the Seller greater flexibility as to the price to be paid by the EOT for the shares.
No third party is required – provided the Seller has a team that can continue the business, then it avoids the need to find a Buyer.
Preservation of identity – as ownership of the company will not be transferred to an external third party, the values and identity of the company are likely to remain the same.
Engaged employees – employees are given the opportunity to share ownership of the company, which should lead to greater engagement, innovation, and profitability, provided the terms of the sale to the EOT are reasonable.
Reduced corporation tax – where profits are being distributed using the tax free (but not NIC free) bonus, then the profits subject to corporation tax will be reduced; and
EMI schemes – it is still possible to incentivise key employees alongside the implementation of the EOT through share incentive schemes.

There are risks mostly stemming from disqualifying events that can trigger the loss of the CGT relief by the Seller or result in a deemed sale and immediate reacquisition of the sale shares, giving rise to a CGT charge, depending on when the event occurs. These risks are managed by ensuring you take advice at all appropriate times and seek assistance from professionals with expertise in EOTs.

For information, please read our article on the effect of the Autumn Budget 2024 on EOTs

How can we help?

If you are considering your options for succession planning, Tees Law has a large team that can advise you on all aspects of business succession planning, including EOTs and other employee benefit trusts. We are always happy to liaise with your tax advisers to ensure that any succession plans will work in the way that they are intended to.

Please get in touch with Tracey Dickens or Lucy Folley, who will be pleased to assist you.

Tax changes in autumn budget 2024: Making employee ownership trusts (EOTs) more appealing?

Posted on 13 December 202419 March 2025 by Sarah O'Sullivan

Capital Gains Tax (CGT) and relief changes: How do these relate to EOTs?

The Autumn Budget 2024 saw CGT rates rise to 18% and 24% with effect from 30 October 2024, up from 10% and 20% for lower and higher rate taxpayers, respectively. There are also phased changes to Business Asset Disposal Relief (BADR), it remains at 10% until April 2025 and will increase to 14% for disposals made on or after 6 April 2025 and 18% of disposals made on or after 6 April 2026.

BADR is available on qualifying capital gains arising on disposals of certain assets, including shares in trading companies, provided the shares have been held for two years before disposal, the seller has been an officer or employee of the company and holds at least 5% of the ordinary share capital. There is a £1 million cumulative lifetime limit for disposals on or after 11 March 2020.

With the CGT rates on a sale to an Employee Ownership Trust (EOT) being 0%, these increases in CGT rates might mean that EOTs are more attractive compared with a traditional sale.

Such generous tax relief, while attractive, is not the only consideration when contemplating an EOT. It will be important to consider:

The future profitability of your company, since the purchase price tends to be funded from future company profits over quite a long period of time (five to 10 years) and be able to fund growth.
Whether your employees are ready for the transition, to ensure the company can sustain or grow its profitability.
Whether you are ready to hand over control of your business to the EOT. While a selling shareholder may continue to work in the business and sit on the board of the EOT and the company, they will not be able to form a majority on the board of the trust, and the trust will have ultimate control of your company.

EOTs – What has changed?

During the Budget, the Government also announced changes to EOT legislation, following a consultation in 2023, but these are unlikely to impact EOTs greatly, with many of the practices that have been tightened up already being followed; that is certainly the case for the EOTs we at Tees have been advising on. The changes apply from 30 October 2024.

The announced changes:

Ensure that former owners (and persons connected with them) cannot retain control of the company post-sale by retaining control of the EOT.
Require that the trustees of the EOT are UK residents at the time of disposal to the EOT
Require the EOT trustee to take reasonable steps to ensure that the price paid for the company’s shares do not exceed market value.
Requires individuals to provide additional information to HMRC at the point of claiming the relief.
An increase to the timeframe within which relief can be withdrawn from the selling shareholders if there is a disqualifying event (i.e. a breach of the EOT conditions) post-disposal, extending it from the end of the first tax year to the end of the fourth tax year following disposal.
Makes a small adjustment to the conditions for obtaining Income Tax relief on annual bonuses made to employees of EOT owned companies, to allow for directors to be excluded from the bonus award.
Provides legislative certainty over the distributions tax treatment of contributions paid to the trustees of an EOT to repay the former owner for their shares, by introducing a specific relief which covers such contributions, which should mean fewer HMRC clearance applications relating to EOT transfers.

Are EOTs worth considering?

With the imminent changes in CGT, and the EOT legislative structure remaining aligned with current practice, EOTs are an attractive solution for addressing succession in some businesses. The interest in EOTs has increased in recent years, with many seeing them as a viable option that benefits their company and themselves, and we expect that trend to accelerate.

Tees Law have the expertise and experience to assist shareholders with the transfer to an EOT, protecting their interests by ensuring the documentation meets the legislative requirements and protects against the occurrence of disqualifying events.

How can we help?

If you are considering your options for succession planning, Tees Law has a large team that can advise you on all aspects of business succession planning, including EOTs and other employee benefit trusts. Please get in touch with Tracey Dickens or Lucy Folley, who will be pleased to assist you.

How to sell a property in France

Posted on 12 December 202423 March 2025 by Sarah O'Sullivan

Selling property in France is a different experience compared to the UK, so it’s crucial to seek expert legal advice before making any commitments. At Tees, our bilingual legal specialists offer comprehensive support to ensure a smooth, stress-free transaction.

Understanding the French property market

The French real estate market often leans towards a buyer’s market, influenced by political and economic factors. While this may affect your sale price, it can also attract more potential buyers looking for opportunities.

Property valuations and Estate Agent mandates

Many estate agents provide free valuations, typically in exchange for securing a sales mandate. Ensure the mandate is non-exclusive if you’d like the flexibility to engage multiple agents. Carefully check the commission terms before signing.

Setting a realistic asking price

Pricing your property appropriately is key. Overpricing can deter buyers, especially those seeking quick transactions. Properties left on the market for extended periods may raise concerns about potential issues.

Mandatory property diagnostics

Sellers are legally required to provide diagnostic reports covering aspects such as asbestos, electricity, and energy performance. Having these reports ready or arranging them promptly can streamline the process.

The Compromis de Vente

The initial sales contract in France, known as the “compromis de vente” or “promesse de vente”, is typically drafted by the estate agent. However, it is essential to have this reviewed by a qualified lawyer. Your lawyer will:

Ensure all necessary disclosures are made.
Identify any risks or hidden defects.
Include appropriate liability exclusion clauses.

Capital Gains Tax (CGT) in France

For UK residents, French CGT is 19%, with an additional 7.5% solidarity tax, totalling 26.5%. EU residents face a higher rate of 36.2%, including social charges. Tax exemptions may apply based on ownership duration:

22 years for tax exemption.
30 years for social charges exemption.
Full exemption applies to main residences.

Avoiding common pitfalls

Misrepresenting a holiday home as a main residence to evade tax is strongly discouraged. French authorities cross-reference property records and may impose penalties for under reporting sales prices. Additionally, side payments outside the notaire’s account are illegal and can lead to severe fines.

In cases of separation or divorce, the ownership period for CGT purposes remains unaffected, provided one party continues to reside in the property.

Optimising your tax position

Sellers can reduce their taxable gain by including eligible expenses, such as renovation costs and notarial fees, in the property’s acquisition price. Our legal experts can advise on maximising these deductions.

Why choose Tees for your french property sale?

Our bilingual team offers tailored legal guidance, including:

Pre-sale advice on tax implications and seller responsibilities.
Contract reviews to ensure your interests are protected.
Liaison with notaires to negotiate terms and arrange signings.
Compliance checks on mandatory declarations and diagnostics.
Secure fund management for smooth financial transactions.

With Tees, you benefit from expert legal support at every stage of your French property sale. Contact us today for personalised advice and a hassle-free experience.

Tees welcomes new Residential Property expert Legal Director

Posted on 9 December 202429 March 2025 by Sarah O'Sullivan

Tees is pleased to announce the arrival of a new Legal Director in the Residential Property team.

Simon Cooper brings a wealth of experience from his time as a Partner in the Cambridge office at a Top 60 UK law firm, where he had led the Residential Property team in Cambridge, having previously also been a Partner in another long-established Cambridge-based practice.

On his appointment, Simon commented: “I am excited to be joining Tees, who are on an ambitious growth journey.

I followed my father into residential property work and its collaborative nature has always appealed to me. I love working as part of a team to try and solve problems and navigate a way through potentially tricky situations.

I work hard to get to know my clients, as they expect me to provide a balanced assessment of risk and a nuanced approach that reflects their needs, particularly in time-sensitive cases.

I am passionate about building those connections as ultimately, I’m convinced it makes me a better lawyer. I very much look forward to start working with Tees.”

Simon predominantly works for high-net-worth individuals who are either moving home themselves, or trading investment properties and want a bespoke level of advice and service.

Executive Partner of the Residential Property team, Anne Elliss, said: “I am delighted that Simon has taken the decision to join Tees.

It’s an exciting time for us here and we are delighted to have his wealth of experience and strategic thinking which will certainly elevate our residential property offering.

Simon will undoubtedly have a positive impact on our clients and the firm.”

Simon joins Tees in December 2024, having previously worked at HCR Law and brings a network of connections and breadth of experience in conveyancing for houses which sit on the upper end of the market. Simon will be predominantly based in Tees’ Cambridge office but will be assisting clients all over England and Wales.

Tees’ property conveyancing lawyers always act in the best interests of clients and aim to give robust and independent advice so that clients can make informed choices. The lawyers are members of the Law Society’s Conveyancing quality scheme and will cover everything from organising the local searches, checking contracts and making sure financial arrangements are in order, through to legal completion and clients receiving the keys.

Employers expected to take reasonable steps to prevent sexual harassment

Posted on 4 December 202421 March 2025 by Sarah O'Sullivan

Recent media coverage of allegations involving Gregg Wallace, underscore the challenges employers may face in managing third-party behaviour. While the specifics of the case remain unconfirmed and allegations are denied, the complaints shine a light on the importance of putting in place and enforcing robust preventative measures to mitigate such issues and risks. Employers should consider these situations when drafting and enforcing policies, particularly for roles or events involving significant interaction with external parties or clients.

The new duty

The Equality and Human Rights Commission (ECHR) have published guidance on the ‘reasonable steps’ employers should take to prevent sexual harassment at work.

As of 26 October 2024, employers must now take reasonable steps to prevent sexual harassment occurring at work. The Worker Protection Act 2023 changes section 40 of the Equality Act 2010 to include the new preventative duty.

As well as this, where a case of sexual harassment is proven, the tribunal will penalise the employer if they are also found to be in breach of the new duty, by increasing the employee’s compensation by up to 25%.

What are reasonable steps?

For employers, there is no exhaustive list of steps which need to be taken and what will be considered reasonable will be decided by a tribunal on a case-by-case basis. Therefore, recent guidance released by the ECHR gives employers the best possible idea of the steps which should be considered.

“Reasonable steps” or “all reasonable steps”

The Worker Protection Act was originally drafted to require that employers take “all reasonable steps” to prevent sexual harassment, but this was later diluted to a lower threshold of taking “reasonable steps”.

However, the Employment Right Bill is set to reinstate the higher threshold of taking all reasonable steps. If an employer has missed just one step to prevent sexual harassment which would be considered reasonable for them to have taken, the employer may face enforcement action from the ECHR or claims by the employee. The exact nature of how this will be enforced is not yet clear and we can expect more guidance in due course. For now, the importance of considering these issues and being ready with policies, procedures, training and guidance is key to mitigate the risks of claims and promote a safe and legally compliant workplace.

Employers should diligently follow the guidance below with careful consideration that the expected standard to prevent sexual harassment is going to be raised once again. Some of these changes are set to be introduced no earlier than 2026, however thorough preparations now will ensure a more efficient and cost-effective review of preventative measures next year.

Anti-harassment policies

Whilst an employer may already have in place some form of anti-harassment policy, it is now essential this addresses the prevention of sexual harassment specifically. Some key policy provisions suggested by the Equality and Human Rights Commission (ECHR) include:

Set out the preventative steps the employer is taking.

Site disciplinary action for those committing sexual harassment.
Allegations should be considered on a case-by-case basis, considering aggravating factors such as the seniority of the perpetrator.
Provide a definition of sexual harassment and include examples to promote clarity.
Include a procedure for how complaints will be handled to reassure victims and deter perpetrators, particularly with regards to third-party harassment.
The effectiveness of the policy should be reviewed at regular intervals.

Communication with workers

The guidance recommends promoting open communication amongst employees, to ensure employers have a good understanding of their work environment and that employees have a good understanding of the sexual harassment policy. This may be done via one-to-one’s, surveys or workshops for example. These will indicate the effectiveness of the preventative steps being taken and assist in identifying if changes need be made.

Risk assessments

A thorough risk assessment that is routinely reviewed and considered will demonstrate that an employer is being proactive in identifying potential circumstances whereby sexual harassment may take place. Putting in place appropriate preventative measures will demonstrate that they have acted on their assessments and used the results to guide decisions on what steps need reviewing or adding.

The guidance considers environmental factors which should be considered when conducting risk assessments, including settings with power imbalances, lack of diversity, lone or night working, customer-facing work and external or social events.

Reporting systems

Ensuring that a reporting system allows for anonymous complaints to be raised will encourage complainants to come forward and deter perpetrators. Employers should keep thorough records of complaints raised and ensure these are kept confidential. An effective reporting system will assist employers in identifying any patterns which should in turn be considered during risk assessment reviews.

Training

Proactive and high-quality training for all members of staff should educate employees on how to identify sexual harassment, what to do if they experience or witness it and how to manage any complaints raised. Specialised training may be exceptionally important in work environments where third parties are frequently in contact with employees. To improve the impact of training, they should offer refresher training at regular intervals.

Addressing a sexual harassment complaint

The guidance recommends some key action points:

Immediately take steps to acknowledge and make plans to resolve a complaint. However, this does not mean making rushed decisions as to whether harassment took place, which should be subject to proper investigation.
Consider how the complainant wants the issue resolved.
Maintain confidentiality.
Protect the complainant and witnesses from being victimised during investigation.
Where applicable, ask the complainant if they want to report the allegation to the police.
Be cautious when using confidential agreements, also known as NDAs.
Maintain effective communication with the complainant.
Inform the complainant of any appeals process.

Sexual harassment by third parties

The ECHR specifically highlights that the prevention of third-party sexual harassment should be taken as seriously as internal harassment cases. Whilst these situations are much more difficult to control, the guidance recommends having reporting mechanisms and continually assessing high-risk work environments where employees may be left alone with third parties.

Evaluate and evolve

Employers should regularly evaluate the effectiveness of the steps they have in place to prevent sexual harassment. Ad hoc reviews should be made where changes arise in the work environment, work force or work type for example.

Employers are expected to have an accurate understanding of the level of sexual harassment in their workplace. Regularly collecting data will assist employers in gaining this understanding. In particular, the ECHR recommends reviewing informal and formal complaints data to identify trends and appropriate action. Anonymous surveys can be used to identify barriers to reporting sexual harassment and collaboration with worker networks or trade unions can help keep employers informed.

After having addressed a sexual harassment complaint, employers should ensure they set aside time to reflect on where their actions could have been improved. Where changes are identified, changes should always be implemented.

The ongoing situation with high-profile cases such as the one involving Gregg Wallace may serve as a reminder that no organisation is immune from scrutiny, and the legal expectations surrounding sexual harassment are shifting towards a more preventative approach.

Useful resources

The get Britain working again white paper

Posted on 29 November 202421 March 2025 by Sarah O'Sullivan

Britain’s labour market has faced numerous challenges in the last few years, with 2.8 million people reportedly unable to work due to long-term sickness^[1], one in eight young people not being in education or employment^[2] and having been most impacted by covid lockdowns in comparison to similar countries^[3]. It is further reported that health benefits in the UK have increased from £36 billion to £48 billion in the last financial year as a result of mental health worsening during successive lockdowns^[4].

With this in mind, the Government has published ambitions to implement a three-pillar strategy (detailed below) to improve economic inactivity in Britain, with a long-term goal of achieving an 80% employment rate:

Modern Industrial Strategy and Local Growth Plans: to create more good jobs in every part of the country.
Plan to Make Work Pay: to improve the quality and security of work.
Get Britain Working: to reform employment support.

The third limb in this plan has been set out in the Get Britain Working White Paper. The Paper has indicated aims to address six issues:

People being excluded from the labour market, especially those with health conditions, caring responsibilities or lower skill levels.
Young people leaving school without essential skills, access to learning or work.
People becoming stuck in insecure, poor quality and low-paying work.
Women caring for families experiencing challenges staying in and progressing at work.
Employers being unable to fill vacancies due to labour and skills shortages.
Disparity in labour market outcomes between different places and for different groups of people.

The Paper details several proposed actions and changes:

Improve the impact of the NHS
The Paper aims to tackle health conditions which are seen to contribute to unemployment, such as mental health, smoking and obesity. The support is to include Talking Therapies, the Tobacco and Vapes Bill and new treatments for obesity. Treatment for such health conditions will include improved access to employment advisers and Individual Placement and Support (IPS). The goal is to provide these services to 140,000 more people by 2028/29.
Give control to local areas
There will be funding of £125 million to introduce eight ‘trailblazers’ into local authorities in 2025/26. They will be tasked with connecting relevant local services and trialling new interventions.

Local areas will be supported to create their own Get Britain Working Plans and engage with local partners to assist with their implementation.

A Connect To Work programme will assist up to 100,000 people a year with employment, supported by the Shared Prosperity Fund, a locally controlled fund.
The Youth Guarantee
The Youth Guarantee aims to ensure young people aged 18-21 are learning or earning.

There will be 8 Youth Guarantee trailblazers working with £45 million of funding in 2025/26 to design and develop the Guarantee to improve opportunities for young people. The Apprenticeship Levy will be redeveloped to become more flexible and renamed the Growth and Skills Levy. They will create new foundation apprenticeships and shorter apprenticeships in key sectors. New partnerships will be developed to generate opportunities for young people.
Improve Jobcentre Plus
There will be funding of £55 million to reform Jobcentre Plus in 2025/26. It will build new relationships with employers. It will be integrated with local partners and aims to bring employment and careers advice together.
Review how employers promote healthy and inclusive workplaces
The review ending next summer will assess how the government can better support employers to:

Improve the recruitment and retention of disabled people and people with health conditions.
Prevent their workforce from becoming unwell.
Promote healthy workplace environments.
Implement early intervention for sickness absence.
Improve the rate of employees returning from sickness absence.

This review will complement the Make Work Pay reform, which aims to address job insecurity and expand flexible working.

Next steps

The government further plans to reform the health and disability benefits system and will bring forward a Green Paper in spring 2025.

For employers, there may be opportunities to embrace these initiatives but they should be considered carefully in the context of presently increasing employment law rights. Now is the time for employers to be agile and ready for change. It is essential that employers’ policies and procedures are tailored to drive recruitment and career development, whilst maintaining clear and robust procedures to address performance and conduct issues. For more information, speak to our team of specialist employment advisors at Tees.

Resources

[1] INAC01 SA: Economic inactivity by reason (seasonally adjusted) – Office for National Statistics (ons.gov.uk)

[2] Young people not in education, employment or training (NEET) – Office for National Statistics (ons.gov.uk)

[4] Sick pay timebomb that risks a lost generation of workers – BBC News

Budget uncertainty sparks market shifts and opportunities

Posted on 21 November 202425 March 2025 by Sarah O'Sullivan

There was some uncertainty within the housing market ahead of the Autumn Budget at the end of October, which was reflected in muted consumer activity.

House price growth slowed ahead of the first Labour Budget in 14 years according to Savills. Mortgage rates rose slightly at the end of October as lenders repriced their fixed rates around the Chancellor’s announcements. However, Knight Frank do still expect house prices to increase by 3% this year.

Rachel Reeves confirmed that the lower Stamp Duty thresholds will be reinstated in April 2025, which is likely to cause a flurry of purchases in Q1 of 2025. Meanwhile, the increase in Stamp Duty on additional residential properties could reduce supply into the private rental sector.

Overall, many experts think that the Budget will cause inflation rates to be higher than initially predicted. This would lead to elevated mortgage rates, with less likelihood of strong house price growth.

Hope for the rental market?

Conditions could start improving for renters, with Savills commenting that residential rental prices may have reached an ‘affordability ceiling.’

Figures from Zoopla show that UK annual rental growth slowed to 4.3% in September – a further decline from 4.6% in August.

Plus, it seems that the Renters’ Rights Bill may not have prompted too many landlords to leave the market, with Knight Frank reporting that between January – August this year, there were 6% more new lettings listings in Prime London than the same period in 2023. This is a welcome relief, as limited supply is already an issue across the rental sector.

Commenting on the Renters’ Right Bill, Gary Hall, Head of Lettings at Knight Frank, said, “The new rules are likely to cause some logistical problems for landlords, but we are not expecting an exodus. Those who were on the fence have already left and those who stayed have benefited from strong rental value growth in recent years.”

Increase in chain-free homes for sales

Nearly a third of homes listed on Zoopla are currently chain-free.

From April 2025, homeowners and investors could be charged up to twice the amount of Council Tax on their second homes, which has prompted many to sell. In turn, there has been a 33% increase in buyer enquiries on chain-free properties.

Perhaps unsurprisingly, the UK’s second home hotspots have the highest proportion of chain-free homes for sale – the North West (36.5%), Yorkshire and The Humber (35.9%) and the South West (35.9%).

Senior Property Researcher, Izabella Lubowiecka at Zoopla, commented, “Those looking at buying a home before Stamp Duty rates increase in April 2025 should think about buying a chain-free home as they tend to complete much faster. Now is a great time to look for properties, with more chain-free homes available than in previous months.”

It is important to take professional advice before making any decision relating to your personal finances. Information within this document is based on our current understanding and can be subject to change without notice and the accuracy and completeness of the information cannot be guaranteed. It does not provide individual tailored investment advice and is for guidance only. Some rules may vary in different parts of the UK. We cannot assume legal liability for any errors or omissions it might contain. Levels and bases of, and reliefs from, taxation are those currently applying or proposed and are subject to change; their value depends on the individual circumstances of the investor. No part of this document may be reproduced in any manner without prior permission.

All details are correct at the time of writing (20 November 2024)

Managing the managers: Lessons from NHS accountability reforms

Posted on 21 November 202421 March 2025 by Sarah O'Sullivan

A new era of NHS accountability

The recent announcement by Health Secretary Wes Streeting, proposing stringent measures to overhaul NHS management, highlights a gear shift in how the Government expects healthcare performance to be scrutinised in England. NHS hospitals will soon be subject to league tables, measuring indicators like care delivery and financial performance, with the intention of making performance visible to the public. Managers of failing trusts may face dismissal if they are unable to drive improvements, while top performers will be rewarded.

While the drive for greater accountability is admirable, the NHS, like any employer, must manage change in culture, approach, and expectations with due regard for employment law.

The legal landscape: Understanding the employment bill

The Employment Bill introduces additional obligations and complexities that may make addressing performance and dismissing underperformers a daunting prospect for NHS employers.

Under the current law, employers must not discriminate based on “protected characteristics” under the Equality Act 2010 or dismiss an employee for whistleblowing. Employees with more than two years’ service also have general protection against unfair dismissal.

From an employment law perspective, several key aspects warrant attention:

Enhanced protection against unfair dismissal

The Employment Bill introduces strengthened protections that will likely extend to public sector employees, including NHS managers. Dismissals must be clearly justified with evidence showing not only that an individual has failed to meet specific performance metrics but that the criteria and processes leading to these conclusions are fair and reasonable.

League tables, while offering a snapshot of performance, may not always reflect an individual manager’s contributions or challenges. Employers will need to be cautious when using these tables as the basis for disciplinary action.

Transparency and accountability in dismissal procedures

The Bill mandates greater transparency in disciplinary and dismissal procedures. For NHS employers, this means ensuring that performance reviews, evidence of “turnaround efforts,” and evaluations are well-documented, objective, and supportable.

External oversight may be required in contentious cases, particularly when senior managers contest the validity of assessments based on league table standings. Transparency will be critical in demonstrating fair treatment.

Linking pay to performance: Challenges and considerations

NHS chief executives’ compensation will be tied directly to performance metrics. Coupled with the Employment Bill’s stance on fair and equitable treatment, NHS employers will need clear, justifiable benchmarks for performance-linked pay adjustments.

Discrepancies in the application of these measures may result in claims of unfair treatment or discrimination, potentially triggering grievances or legal disputes.

Turnaround teams and managerial autonomy

The introduction of turnaround teams adds another layer of complexity to NHS management structures. The Employment Bill’s emphasis on workers’ rights, autonomy, and protection from abrupt changes in duties means that managers may need additional support and clear guidelines if external teams are to oversee or redirect their initiatives.

Employers should balance intervention with respect for managers’ professional discretion to avoid claims of constructive dismissal or breach of employment terms.

The role of evidence in dismissal decisions

The Employment Bill strengthens the requirement for a comprehensive, fair approach in all dismissal decisions. With potential accusations of discrimination or victimisation—particularly if performance frameworks are unevenly applied—NHS employers must ensure that any decision to terminate a manager’s contract is robustly substantiated.

In cases where managers are deemed “rotten apples,” NHS leadership will need to demonstrate that such labels are backed by data and consistent with due process.

Striking the right balance: Leadership and legal compliance

As the NHS faces increasing scrutiny, balancing the need for high-quality leadership with the requirements of employment law will be crucial. Managers must be given the right support, clarity of expectations, and fair recourse, especially in a system that inherently poses complex challenges.

This reform offers an opportunity to foster genuine improvement in healthcare delivery, but only if handled with transparency, fairness, and respect for legal protections.

Looking ahead: Preparing for change in the NHS

As the implementation of these reforms approaches, NHS employers and legal advisers must stay vigilant. The Employment Bill underscores the importance of fair, transparent practices that respect both accountability and the legal rights of employees. Ensuring consistent application of these practices will be key to improving accountability and driving high performance without compromising procedural fairness.

If handled effectively, these changes may provide an opportunity for NHS leaders to enhance managerial accountability and ultimately improve healthcare outcomes across the system.

Tees Financial Ltd Wealth Specialist wins Later Life Adviser of the Year

Posted on 20 November 202429 March 2025 by Sarah O'Sullivan

A Wealth Specialist at Tees Financial Ltd has won a prestigious Women’s Recognition Award hosted by The Financial Reporter.

Toni Chalmers-Smith has worked in the financial services industry for over 30 years and specialises in advising clients requiring later years’ advice, including later life lending, equity release and care fees planning. She was delighted to recently accept The Later Life Adviser of the Year Award.

Launched in 2018, the awards aim to support the growing momentum for a more diverse and equal financial services community.

Toni understands that organising immediate or potential care funding for yourself or a loved one can be a complicated financial, legal, and emotional process. As an accredited member of the Society of Later Life Advisers (SOLLA), Toni can provide advice on care costs and is an expert in navigating the complex funding assessment process.

As a member of The Equity Release Council, Toni is committed to providing the very best independent advice to see if equity release is the right choice for you and, if so, to select the right product from the many available on the market.

Tees listen to what you want to achieve and clearly explain all the options available to you, minimising costs and helping you understand your choices and future financial implications.

On winning the award, Toni Chalmers-Smith said: “We believe financial and legal advice should take you to the stage where you can make clear and informed decisions, happy in the knowledge that you have received all the information and options needed to reach those very decisions.

I honestly believe at Tees, we don’t just give advice for now, but so you can truly have a better future in your retirement and later years.

I had a great night at the awards ceremony, and I’m pleased to have been recognised with this award, but I am even prouder to be part of Tees.”

Toni works closely with all colleagues across the Wealth team and law firm, providing specialist care fees planning and equity release advice to clients.

The Women’s Recognition Awards took place on Tuesday 22 October 2024, in London.

If you’d like advice, contact Toni Chalmers-Smith any time.

This material is intended to be for information purposes only and is not intended as an offer or solicitation for the purchase or sale of any financial instrument. Tees is a trading name of Tees Financial Limited which is regulated and authorised by the Financial Conduct Authority. Registered number 211314.

Tees Financial Limited is registered in England and Wales. Registered number 4342506.