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

No5 Chambers’ Timothy Jones submits report on Neighbourhood Development Plan

No5 Chambers’ Timothy Jones was the examiner in the Cringleford Neighbourhood Plan. He has now carried out the examination, including a public hearing, and submitted a report. He commented in his report on Cringleford Parish Council’s approach to consultation, saying: ‘The consultation was significantly more than required by the Neighbourhood Planning (General) Regulations 2012. I am […]

Partnerships under pressure: part one

By Niall Murphy The Revenue has announced a number of measures — and, for the arrangements covered by this article, has already implemented the measure — to crack down on what it perceives as the use of partnerships for tax avoidance purposes. In all cases, they counteract what have been reasonably standard and long-term planning measures. […]

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Bar Council and BSB slammed over ‘systematic’ regulatory failures

Bar leaders have been carpeted for applying unfair influence on regulators over changes to professional rules and for spying on independent private meetings. In a damning report yesterday (26 November) that will increase calls for a unified legal profession front line regulator, the Legal Standards Board (LSB) issued coruscating criticism of the Bar Council for […]

Ferrer

Salvage case makes waves

Arbitrator makes welcome decision to disregard the long-debated salvage distinction In a recent appeal, the Lloyd’s open form appeal arbitrator, Sir David Steel, has revisited the salvage danger known as “immobilised until professionally assisted” and the long-debated fine distinction as to whether or not “professional” assistance is required in different situations which impacts on the remuneration for […]

Strictly compliance — orders and rules must be obeyed

Following the introduction of the Jackson reforms in April 2013, many practitioners questioned just how strictly the courts would enforce compliance with the Civil Procedure Rules, practice direction and court orders post implementation. The first post-reforms Court of Appeal decision dismissing the ‘plebgate’ costs appeal in Mitchell v News Group Newspapers Ltd has just answered […]

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