Capital Gains Tax (CGT) is payable on any chargeable gains made on the disposal (or deemed...
In Brief: Working at Height Regulations
Falls from height are the single biggest cause of workplace deaths and one of the main causes of serious injury. A place is ‘at height’ if there is a risk of a fall liable to cause personal injury.
The Work at Height Regulations 2005 were introduced in order to help prevent accidents of this type and implement the EC Temporary Work at Height Directive on minimum health and safety requirements for the use of equipment for work at height.
Guidance on the Regulations can be found on the website of the Health and Safety Executive.