Latest Briefings

Medicinal Cannabis: What the Nation Needs?

David Hardstaff and Ami Amin discuss an in-depth report on policy developments in the UK by the Conservative Drug Policy Reform Group (the CDPRG) In Part A: why is it still so hard for patients to access the drugs they need? On 23 April 2020, the Conservative Drug Policy Reform Group (CDPRG) published Part A […]

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 […]


Quote of the week

“I actually think I’m a very lucky Lord Chancellor.” – Lord Irvine in jauntily optimistic mood. “The best place for a horse is in a tin.” – David Frank, head of capital markets at Slaughter and May, when asked whether he was required to bet on fellow partner Michael Pescod’s race horse.

A record year – but no time for complacency

This year’s financial figures from the top 50 firms reflect the blissful economic climate most businesses are currently enjoying. There are few surprises. The firms we expected to do well have indeed done so with record fees and profits. Others have performed relatively well, but there is a core of firms which go against the […]

Book of the week

A Life of Three Strands by David Caruth. Ex-Linklaters partner David Caruth looks back over his legal career, which included running Linklaters’ New York office in the early 1980s.

Blake Lapthorn in £1m IT overhaul

HAMPSHIRE firm Blake Lapthorn has invested £1m in a front and back office overhaul of its IT systems which is to be implemented over a 10-week period. The 43-partner Fareham-based firm, which also has offices in London, Southampton and Portsmouth, signed a contract with IT suppliers Videss in July and aims to implement its case […]

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