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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Met appeal against negligence

The case of former policewoman Laura Dyer, who was awarded £175,792 High Court damages in respect of hearing loss caused by use of covert surveillance equipment last year, returns to court in November. The Metropolitan police, which Mr Justice Garland found had failed to prevent avoidable dangers associated with the equipment, is to appeal. In […]

Fee incomes and profits slowdown sends warning signal to law firms

Despite firms recording bumper fee incomes, a report reveals worrying trends. Ryan Dunleavy reports. Ineffectual managment and clients demanding lower fees and better service are beginning to affect law firm profitability, according to a survey published by The Lawyer and PricewaterhouseCoopers. The underlying trend for law firms’ profits and fee income shows that increases have […]

Safe havens or all at sea?

What does the future hold for Jersey, Guernsey and the Isle of Man, amid international pressure for greater disclosure, ever-tighter financial regulations and potentially threatening tax demands? On the islands themselves, life is looking good. Their economies are buoyant, business continues to flow in, local expertise is growing and there is an air of confidence […]

Guernsey and Jersey firms to form first inter-island alliance

A Jersey and Guernsey firm have formed the first alliance between Channel Islands firms. Jersey firm Olsen Backhurst Dorey and Guernsey practice Ferbrache Morgan have come as close to merging as possible within the rules of the offshore centres’ law societies and bar associations. Ferbrache Morgan will now be known as Olsen Ferbrache Morgan and […]

Freshfields prompts Euro court change

A case brought by Freshfields challenging a European Commission ruling is prompting procedural changes to how the European courts handle commercial cases. The firm’s client, RJB Mining, challenged the way the Commission awards mining subsidies. Since the case was heard in the Court of the First Instance of the European Communities in Luxembourg, a white […]

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