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 […]


Regulatory maze hits merger hopefuls

The New York firm’s survey of 99 jurisdictions shows that companies planning global deals face a mass of new, and often inconsistent regulations. More than 50 countries now have merger notification rules, 40 countries have introduced new merger control regulations in the past decade and many countries have revamped their competition laws in the last […]

Linklaters breaks $1 trillion mark

The firm alone – excluding other firms in the alliance – acted on deals valued at $1,064 billion (£648.7 billion) including $735 billion of M&A, $216 billion of capital markets and banking deals and $105 billion of project finance. The decision to lump together the different types of work to help meet the trillion-dollar target […]

King & Spalding raids Baker & McKenzie

The departing partners – John Cogan, Duncan Gray, Kenneth Culotta and Philip Weems – all specialise in international transactions involving the energy industry and will join King & Spalding’s corporate group in the Houston office. A King & Spalding spokesman says the new partners are bringing some “very significant” clients with them to the firm, […]

LCD plans special enforcers for debt collection

An LCD consultation paper suggests giving enforcers powers to find out about debtors’ assets from third parties and pursue ways of enforcing court decisions. Creditors must currently rely on a debtor’s willingness to reveal their assets, with little redress available if they refuse to co-operate. Officials are seeking a way to obtain such information from […]

Criminal Silk joins Hardwicke Building

Upward, who specialises particularly in fraud cases, will lead the niche group of nearly 30 barristers, replacing former crime head, Zoe Smith who has been made a Circuit Judge on the South Eastern Circuit. Two other senior members of the crime group – Rory Field and Charles Briefel – have both gone on sabbatical: the […]

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