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Articles by Andrew Murray
Changes to CIS compliance
Change of approach for CIS nil returns Historically, contractors were not legally required to file nil CIS returns in months where no subcontractors were paid. Instead, contractors were encouraged to voluntarily notify HMRC of inactive periods and any automated late filing penalties could generally be appealed and cancelled What has changed?
Changes to Mileage Allowance
The mileage allowance for people using their vehicle for work has increased for the first time since 2011. The UK Government announced the main mileage rate has been increased from 45p to 55p for the first 10,000 business miles, backdated to 6 April 2026. The rate above 10,000 miles per tax year remains at 25p, and there are no changes to motorcycle, bicycle, or passenger rates at this stage.
What Is A Catastrophic Injury? (Video)
LL Lerners LLP More Lerners LLP is one of Southwestern Ontario’s largest law firms with offices in London, Toronto, Waterloo Region, and Strathroy. Ours is a history of over 90 years of successful client service and representation.
What Is A Catastrophic Injury? (Video)
Andrew C. Murray’s articles from Lerners LLP are most popular: with Senior Company Executives, HR and Finance and Tax Executives in Canada with readers working within the Accounting & Consultancy, Automotive and Insurance industries The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances. [View Source]
Your Auto Insurance Is Changing: Here's What You Need To Know
Andrew C. Murray’s articles from Lerners LLP are most popular: with Senior Company Executives, HR and Finance and Tax Executives with readers working within the Accounting & Consultancy, Automotive and Insurance industries Big changes are coming to Ontario auto insurance on July 1st, and they affect something most drivers rarely think about… until they desperately need it: income replacement benefits (IRBs).
Managing Employee-Related Risk in Care Home Audits
At mgr, we specialise in auditing care homes, with more than 20 years’ experience in the sector. Employee-related risk is a key focus area because the quality and safety of care depend directly on the people delivering it. High staff turnover, reliance on agency workers, and rota pressures can impact both financial performance and regulatory compliance. Payroll is often the largest cost in a care home, so errors, inconsistencies, or weak controls can have a material effect on the accounts.
Audit thresholds have changed but the need for assurance hasn't
31/03/26 The UK government’s decision to raise company size thresholds for financial years starting on or after 6 April 2025 means many organisations will soon be reclassified from medium to small, removing the legal requirement for a statutory audit. Turnover limits for medium sized companies are increasing from £10.2 million to £15 million, balance sheet limits from £5.1 million to £7.5 million, while employee numbers remain unchanged.
The Role of Laws and Regulations in Care Home Audits
Laws and regulations are a critical part of the audit process for care homes, as non compliance can significantly increase audit risk. When a care home struggles to meet regulatory requirements set by the CQC, it often highlights weaknesses in internal controls. Gaps in areas such as right-to-work checks, DBS records, training compliance, medication management, or incident reporting may indicate that controls are not functioning effectively.
Common Law And The Evolution Of Negligence Claims
Andrew C. Murray’s articles from Lerners LLP are most popular: with Senior Company Executives, HR and Finance and Tax Executives in Canada with readers working within the Accounting & Consultancy, Business & Consumer Services and Insurance industries In every first-year torts course, new law students learn about the case that reshaped modern civil liability: Donoghue v Stevenson (1932).
When The Clocks Fall Back - What That "Extra Hour" Of Sleep Can Cost You
LL Lerners LLP More Lerners LLP is one of Southwestern Ontario’s largest law firms with offices in London, Toronto, Waterloo Region, and Strathroy. Ours is a history of over 90 years of successful client service and representation.
Technological Innovation Brings Both Promise And Peril
Andrew C. Murray’s articles from Lerners LLP are most popular: within Litigation and Mediation & Arbitration topic(s) with Senior Company Executives, HR and Finance and Tax Executives in Canada with readers working within the Accounting & Consultancy, Insurance and Healthcare industries Over the course of my 30+ years as a personal injury lawyer, I have witnessed a sobering pattern: every new technology creates new ways for people to get injured.
Can Family Members Claim Their Own Losses When A Loved One Is Hurt Or Killed?
LL Lerners LLP More Lerners LLP is one of Southwestern Ontario’s largest law firms with offices in London, Toronto, Waterloo Region, and Strathroy. Ours is a history of over 90 years of successful client service and representation.
Colin Biggers & Paisley’s newly appointed Managing Partner takes office
National law practice Colin Biggers & Paisley announces the appointment of Dr. Andrew Murray as Managing Partner, effective 1 October 2025. Murray will assume the Managing Partner role from Nick Crennan, who has successfully led the practice since 2017 and will conclude in his leadership role on 30 September 2025.
Lessons Learned While Walking My Dog
We welcomed a new puppy into our home a year ago. As a conservative estimate, I'd say I've logged 5 km a day walking our dog around our community. That's given me 1,825 km on foot to observe many of the hazards and risks that bring clients in to see me. Here is what stood out to me: Far too many times I have seen cars run a red light. As a pedestrian, you must be vigilant in protecting your own safety, staying alert for a motorist doing the unexpected.
Waivers: What They Do, When They Work, And What You Should Know
Whether signing up for a gym membership, joining a recreational sports league, or attending a community event, chances are you've been asked to sign a waiver. But what exactly does that document mean — and is it enforceable? At its core, a waiver is a legal agreement where one party voluntarily gives up the right to hold another party liable for certain risks.
Leashes, Liability, And The Law: Who's Responsible For Dog Attacks?
While dogs are often considered man's best friend, they can sometimes be a menace. I frequently handle cases where dogs have caused serious injuries, including bites, maulings, and other attacks. These incidents can also involve injuries from being knocked down, tripped by a leash, or clotheslined by a dog. Here is some essential information about dog-related cases. This legislation makes dog owners liable for damages resulting from their dog biting or attacking another person or domestic animal.
Summer Guests And Legal Liability
Summer fun often means backyard barbecues, friends gathering around a firepit, or a relaxing week at a rented cottage. While these moments create lasting memories, homeowners and cottage owners need to be aware of the legal responsibilities that come with hosting guests. Whether you're hosting friends or renting your cottage to others, ensure you have adequate liability insurance. Claims can arise from falls on stairs or walkways, firepit accidents, or injuries due to unsafe equipment.
What Are Your Rights After A Motorcycle Accident?
Motorcycle collisions often result in some of the most devastating injuries I see in my personal injury practice. Understanding your legal rights after such an accident is crucial to ensuring access to the full compensation you may be entitled to. Ontario law requires every motor vehicle policy to include accident benefits — commonly referred to as "no-fault" benefits because they apply regardless of who caused the crash.
Deadline for reporting transactions in shares and securities
Annual reporting for Employment Related Securities (ERS) schemes is fundamental for businesses with share plans or ‘reportable events’ relating to share transactions involving employees or directors. This applies to both ‘approved’, ie tax advantaged, share plans like Employee Management Incentive (EMI) option schemes, and ‘unapproved’ schemes where there is no tax advantage but, for instance, an employee has simply received some shares.
Andrew Murray | Councils urged to invest surpluses wisely | Inner East Review | Melbourne, Victoria
As the closest level of government to the people, councils are uniquely positioned to understand the needs and values of their communities. By supporting local arts, sports, festivals, and cultural activities, councils can help build a sense of identity and belonging among residents, encouraging community engagement and participation.
Special Unitary Matrices in the Analysis and Synthesis of Spherical Linkages
This work seeks to systematically model and solve the equations associated with the kinematics of spherical mechanisms. The group of special unitary matrices, SU(2), is utilized throughout. Elements of SU(2) are employed here to analyze the three-roll wrist and the spherical Watt I linkage. Additionally, the five orientation synthesis of a spherical four-bar mechanism is solved, and solutions are found for the eight orientation synthesis of the Watt I linkage.
Between a Rock and A Hard Place: Balancing global competitiveness with erosion of rights and living standards
Author: Senator Andrew Murray is the national spokesperson for the Australian Democrats on Accountability, Electoral Matters, Taxation, Finance & Corporate Affairs and Workplace Relations I am pleased to have been asked to speak to the WA Fabian Society this evening on the theme Between a Rock and A Hard Place: Balancing global competitiveness with erosion of rights and living standards.
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