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 […]


The good life

As always, Tulkinghorn gets all the exclusives. The legal world may be aware that Paul Rhodes, Hammonds Suddards Edge’s highly-rated head of national insolvency and corporate recovery, is retiring, but does it know why?`Once again, Tulkinghorn has sniffed out the answer. After doorstepping Rhodes for weeks, he confessed the truth to Tulkinghorn: “I want to […]

BT instructs Wragges on property job

Midlands firm Wragge & Co has further developed its outsourcing department with a new instruction from BT.`The firm will advise BT on project Jaguar, in which a consortium comprised of Reliant Security, Balfour Beatty and Carillion will be given outsourced work relating to the management of 8,500 properties.`Patrick Duxbury, joint client partner for BT with […]

Belgium backs down on law firm VAT exemption

Plans by the Belgian government to make all non-Belgian EU law firms VAT-exempt have been temporarily abandoned following a successful lobbying campaign. The ruling would have meant that while the law firms did not have to charge their clients VAT on their services, they would have to absorb any VAT costs on overheads.`The Belgian tax […]

A very very nice man

Last week, Tulkinghorn reported on the delightfully handcrafted piece of sentimental rubbish that Stephenson Harwood insolvency litigation partner Paul Gordon-Saker picked up for £505 at an auction.`It happened that this figurine of a little girl sitting on a bench formerly belonged to disgraced politician Jonathan Aitken and Gordon-Saker happened to have acted for his creditors.`After […]

The weakest link

The rumour mill has been grinding in UK-US merger circles: apparently one managing partner of a UK firm can communicate with his US counterpart only through a designated US intermediary.`And this is one of the mergers that went ahead. Many more have fallen by the wayside, most notably Ashurst Morris Crisp’s talks with Latham & […]

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