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 […]


A Rose by any other name

Some secrets are better kept than others… and SJ Berwin’s dogged pursuit of a transatlantic merger has been about as discreet as a Reeperbahn window display. Even so – as any eager young buck who has ever courted a fair maiden knows – openly declaring your intentions to the object of your desire is a […]


So what is this Tory proposal for a Bill of Rights?

The Conservatives are committed to replacing the Human Rights Act 1998 with a British Bill of Rights. But what does this actually mean? In one way this means that they can have it both ways. If the application of human rights law leads to some perceived unwelcome result, they can just blame the Human Rights […]


Moscow tool

Russian clients are increasingly turning to the Channel Islands when it comes to placing business offshore. Nick Ward explains why  Twenty years ago, driven by a desire for confidentiality, if not secrecy, and a need to protect newly acquired assets from a political and economic system in turmoil, the emerging new order in ­Russia […]

Heather Mitchell

One step ahead: Heather Mitchell, The Carlyle Group

General counsel at The Carlyle Group Heather Mitchell sees outsourcing to exceptional people as one of the secrets of her success. Variety was the main attraction for Heather Mitchell when she left private ­practice to take up her in-house role at private equity firm The Carlyle Group. But while the diversity of work ­sustains Mitchell – […]

Indian newcomers

Indian companies are increasingly looking to list on the UK markets. Ben Robins and James Ruane explain why Jersey has become the ideal jumping-off point for investors from the subcontinent  With some equity ­markets beginning to thaw, it is likely that we will see an increasing number of IPOs in Europe and elsewhere over […]

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