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 […]

Recommended

DLA Piper report finds that Australian real estate is attractive to investors from Asia

DLA Piper has published an interactive report — titled ‘Feeding the tiger: Asian investment in Australian real estate’ — which looks at the flow of Asian real-estate capital into Australia and examines the views of five experts within the market.  The report found that the Australian real-estate market remains one of the top destinations for global investors, particularly from […]

America USA flag States

A&O US merger is a no go, for now

For much of the past decade, A&O has been on-record saying it would consider a US merger. And yet still nothing. Is there no perfect suitor for the magic circle firm? There are certainly signs that things might be heating up stateside for A&O. Managing partner Wim Dejonghe is spending a lot of time in […]

Simon Levine

DLA-Team gets a new leader

Meet Simon Levine – the ‘switched-on guy’ destined to take the co-CEO role  Who is Simon Levine? The man taking over from Sir Nigel Knowles as DLA Piper co-CEO may not have the same level of entrepreneurial bombast as his predecessor, at least according to some sources, but word is he is the right man […]

Norton Rose Fulbright

Norton Rose Fulbright debt plummets after cash increase

Norton Rose Fulbright reduced its net debt by 72 per cent last year, the firm’s LLP accounts have shown, with a 119 per cent increase in cash negating a rise in bank borrowings. The accounts show that at the end of the last financial year Norton Rose Fulbright held £47.8m in cash in hand and […]

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