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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Chinese law association first to admit foreigners

Foreign lawyers based in Shanghai are to be offered membership of a local association for the first time, as the Shanghai Lawyers Association extends a welcome to ’specially invited members’. It is understood that the main benefits of being a ­specially invited member include the right to attend legal training programmes, representative meetings, seminars and […]

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Norton Rose revenues up 7 per cent at half-year

Norton Rose has revealed a 7 per cent increase in revenues for the first half of the 2011-12 financial year. The growth reflects the firm’s strong year so far in litigation and banking. It is also the first time that the firm’s figures include Norton Rose’s South Africa and Canada branches, which joined the group […]

CC, Dentons, SJ Berwin advise on City redevelopment project

Clifford Chance, SJ Berwin and SNR Denton won roles on the joint acquisition and redevelopment of an office site in the heart of the City. The joint venture sees Axa Real Estate and ­Macquarie-owned property adviser MGPA acquire and redevelop 6 Bevis Marks, the former James Capel building near Liverpool Street. The deal is funded half by Real […]

Podcast – Without Prejudice

In a Without Prejudice ’special’ Charon QC talks with Carl Gardner about a range of important topical issues: The recent speech by the Attorney-General Dominic Grieve on Human Rights, The European Court of Justice and the principle of subsidiarity The impact of the Assange judgment on European Arrest Warrants Lord Chancellor Ken Clarke’s new sentencing […]

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Lucozade Sport is a drink not a food, tax tribunal rules

The maker of sports energy drink Lucozade has lost an attempt to prove that it is a functional food rather than a beverage, with the Tax and Chancery Upper Tribunal ruling that Lucozade Sport is mainly drunk for hydration and pleasure. In a bid to classify Lucozade Sport as zero-rated for VAT, the drink’s manufacturer […]

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