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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Hillsdown adviser ousted in takeover

Hillsdown Holding’s group legal adviser has been made redundant after six years following the company’s takeover by US private equity group Hicks Muse Tate & Furst. Martin Chambers, who is also company secretary at Hillsdown Holding, was informed of his redundancy on 1 September and has yet to find another post. Chambers is the sole […]

Emma Taylor on allocation of damages to small children.

Acting for children in settling small claims begs the issue of whether costs should be awarded. But there has been conflicting authority on this point. I recently acted for a claimant in the Uxbridge County Court. My client was seven when involved in an accident at the defendant’s premises, a large supermarket. My client walked […]

Lloyd's fails to block names' fraud claim

Roger Pearson reports on a bid by the insurance giant to block claims against the company of fraudulent misrepresentation Lloyd’s has failed to block one of the first major High Court battles of 2000, in which the insurer faces fraud allegations. The Appeal Court has paved the way for continuation of the bitterly contested action […]

Arts group in VAT battle

A VAT battle between Liverpool Institute for Performing Arts (LIPA) and the Commissioners for Customs and Excise is under consideration by the House of Lords. The Lords are deciding whether to grant leave for an appeal by LIPA against an Appeal Court ruling in March this year that advertising and publicity services supplied to LIPA […]

Top silks call for partnership rights

A Leading silk is calling for radical changes to barristers’ practice rules so they can create partnerships. Andrew Arden QC, head of Arden Chambers, is demanding the rules change because the market and the way barristers operate has changed. Arden points to increasing competition with solicitors and the consequent corporate branding of chambers as well […]

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