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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Rowan WIlliams
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Getting your lateral hires right

Taking on a lateral hire is a risk, but we all have to take risks now and again. The right lateral hire will enable you to win market share and help to propel your firm’s growth ahead of your competition. Or it will end in tears – expensive ones at that. I am a lateral […]

Proposed changes to the taxation of UK partnerships

In May 2013, HM Revenue & Customs (HMRC) published a consultation document looking at various aspects of partnership taxation. As a result of this consultation process, the UK government announced two main anti-avoidance provisions in its Autumn Statement last month. The first deals with the taxation of salaried LLP members and the second with the […]

inhouse

The Hot 100: In-house

Justine Campbell  British Gas Justine Campbell is used to change. She has worked at some of the top telecommunications businesses in Europe on restructuring their legal teams, but has now changed direction to take up the top role at British Gas – an enormously high-profile job. Campbell joined Vodafone in 2009 after 10 years at […]

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The Hot 100: Management

Alison Bond  Pinsent Masons Alison Bond has been a partner at Pinsent Masons since 1994 and moved into a client relationship management role in 1996. Since 2012 Bond has been leading the team behind Pinsent Masons’ freelance network Vario, which launched in February 2013. Bond runs Vario with a team of three dedicated staff and […]

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