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 […]

Recommended

Changes to European copyright law force the Beatles to release new tracks

Changes to European copyright law have forced the Beatles to make available a number of previously unreleased live recordings to the general public. Fifty-nine tracks were released by Apple Records on 17 December 2013, just in time for Christmas. While the tracks have long been the subject of bootleg recordings, they have never previously been […]

Defined-contribution investment: a changing landscape?

The publication of the Law Commission report in October 2013 and the Pensions Regulator’s DC Code of Practice and regulatory guidance in November 2013 indicates an increasing focus on defined-contribution (DC) investment issues. The Law Commission report looks at DC pension fund trustees’ fiduciary duty to invest in the interests of beneficiaries and problems in […]

Singapore

A&O and Norton Rose Fulbright line up for successful Singapore licence renewal

Allen & Overy and Norton Rose Fulbright are understood to have successfully completed the Singaporean renewal process to extend their Qualifying Foreign Law Practice (QFLP) licences for another five years.  The two firms are thought to be among six to have been through the renewal process in recent months. The Singapore Ministry of Law (MLAW) is expected […]

‘Firms must put the interests of customers first’ warns the FCA as it hands down its largest ever retail conduct fine

Failings by insurance intermediary HomeServe Membership have resulted in the company being fined £30.6m, the largest amount ever imposed by the Financial Conduct Authority (FCA) for the retail sector in what the regulator described as ‘serious, systematic and long-running failings’. The fine would have exceeded £40.7m had HomeServe not qualified for a 30 per cent […]

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