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 […]

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Spain’s ship finance market: special rules on finance leases

Despite the international market’s uncertainty and volatility, the ship finance market in Spain is still experiencing rapid and steady growth. This is largely due to growing interest in the field from banks that have been traditionally wary of the sector. These banks, which often restricted their participation in ship finance transactions to the issuance of […]

Scots firms enjoy boom year – except Tods Murray

Tods Murray” />Scottish firms enjoyed a strong performance in the last financial year, with the bulk of those that have posted results showing marked growth in revenue and profitability. The exception is Tods Murray, which saw more than £2m wiped off its net profit over the course of the year, while revenue fell by 7 […]

Labruna Mazziotti poaches Pedersoli litigation boss

Leading Italian transactional boutique Labruna Mazziotti Segni has lured litigation and arbitration partner Enrico Zattoni from Pedersoli & Associati. The news highlights the amount of partner movement between Italian firms at the moment, sparked by the market slowdown. Pedersoli has also lost tax head Alfredo Malguzzi and tax partner Enrico Cossa, who left to set […]

Breaking the Cheyne

A novel proposal for the restructuring of Cheyne Finance could signal a change in fortunes for other crunch-hit structured investment vehicles. An agreement has been reached in respect of the restructuring of Cheyne Finance, a structured investment vehicle (SIV) that has succumbed to the ongoing liquidity and credit crunch. This agreement may herald a change […]

Linklaters: friends and finance

Previous blogs: 03-July-2008, Simmons & Simmons: on the up 03-July-2008, Top of the PEPs Revenue PEP Table Clifford Chance will be breathing a sigh of relief after Linklaters failed to steal its crown as the world’s number one law firm in terms of turnover. Linklaters, however, is catching up and is now only £36m behind […]

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