Latest Briefings

Approval of liquidator’s remuneration: a tale of two reporters

A recent Sheriff Court judgment is the latest decision to consider the role and remit of the court reporter in a liquidation which, unusually, involved the court appointing two reporters. In Scotland, the Insolvency (Scotland) (Receivership and Winding Up) Rules 2018 provide that where there is no creditors committee, the remuneration of a liquidator shall […]

Variation to an office lease to allow use as a private members’ club

The Upper Tribunal has allowed a variation to a lease that restricted the use of a property to office use (with minor residential use) so that the tenant could implement a planning permission to convert the property into a private members’ club. Background A user clause in a lease is a restrictive covenant. If the […]

Tax now payable much sooner following a disposal of residential property

From 6 April 2020 significant changes will be made to the deadline for paying capital gains tax (CGT) and filing tax returns in respect of disposals by individuals and trusts of UK residential property. Taxpayers and advisers need to be aware of these changes now. UK property disposals prior to 6 April 2020 Previously, UK […]

Coronavirus job retention scheme: pensions aspects

When considering how to use the coronavirus job retention scheme (CJRS), employers may be wondering what this means for pension contributions and auto-enrolment obligations. This update considers some of the issues. How the CJRS works To access the CJRS an employer will need to designate affected employees as furloughed workers, notify the employees of this […]

Competition law – welcome guidance in a time of crisis

The Competition and Markets Authority (CMA) has published helpful guidance on how it will apply competition law in light of COVID-19. Meanwhile, the government has taken the unprecedented step of relaxing competition law in certain sectors. In the round, these developments offer welcome guidance and comfort – but they also serve as a timely reminder […]

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Linklaters and Slaughters in running for merger jackpot

Linklaters & Paines and Slaughter and May are set to share a multi-million pound City fees jackpot if the proposed merger of BT and Cable & Wireless goes through. The cheque, rumoured to be worth between £70 million and £350 million, would be shared among a number of financial advisers working for the two companies. […]

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In brief: First solicitor to become CPA president

Diana Courtney has become both the first solicitor and the first woman to be appointed president of the City Property Association in its 92-year history. She is a senior property partner at City law firm Denton Hall and a non-executive director of the Bradford and Bingley. The CPA represents property owners and occupiers in the […]

Barrister's honour

John Malpas reports A barrister and former justices’ clerk is to be awarded an honorary degree by his home city’s university. Keith Clarke, who ran Southampton Magistrates Court for 18 years, will receive his Doctor of Laws degree from the University of Southampton in July. Clarke was nominated for the award by the court in […]

In brief: Partnership proposal for stipendiaries

Stipendiary magistrates should work in partnership with lay magistrates by having regular meetings with them and moving from courtroom to courtroom, a working party is recommending. The working party was set up by the Lord Chancellor and the Lord Chief Justice following a recommendation by the Royal Commission on Criminal Justice that there should be […]

In brief: Lindsays chair gets top Scots post

The chair of Edinburgh firm Lindsays WS, John Elliot, has been appointed vice-president of the Law Society of Scotland. Elliot joined the society five years ago and was first elected to the council as a representative for the Edinburgh area in 1990. He was elected for a second three-year term in 1993. His appointment will […]

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