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Related briefings

Take a tax hit now or risk paying higher rates later – A CGT Outlook

By Dominic Cole I was interested to read that James Hambro have suggested to clients that they may want to consider reviewing assets standing at a gain to see whether they wish to dispose of them now in the expectancy that Capital Gains Tax (CGT) rates will increase after the next budget. CGT is sometimes regarded […]

Mortgage Fraud and Negligence – the case of Stoffel & Co v Grondona

By Aimee Stevens Judgment has now been handed down in the appeal by the Appellant, Stoffel and Co, in the case of Stoffel & Co v Grondona [2018] EWCA Civ 2031 (13 September 2018). This case concerns what some see as the more juicy bits of property law and others see as a nightmare; that being […]

Relevant loans – HMRC Update

By Aidan Grant HMRC has updated its guidance regarding relevant loans, which may have a significant impact on the wider use of debt financing in offshore estate planning. The industry was just coming to terms with the idea that, where money is made available under a loan for the purpose of (generally speaking) purchasing a UK residential […]

Executors may not realise they have an income tax liability

By Dominic Cole The Telegraph reports this morning that many executors are not aware that they are liable to pay taxes on income produced by estate assets during the administration period. Executors are personally liable to pay the tax and therefore, if they distribute the whole estate thinking there is nothing else to pay, they may […]

UK property held through a company may face increased scrutiny

By Dominic Cole As part of the drive towards increased transparency, a register of shareholders of UK property owning companies may have the unintended effect of making borrowing by those companies more laborious as registration of the company will need to take place before a charge can be registered on the property. Privacy is one of […]

Latest Briefings

SmartLaw 2.0 – The new future of law

By Brett Chalmers A few years ago, George Beaton published an influential e-book, NewLaw New Rules: A Conversation About the Future of the Legal Services Industry, that pulled together comments and responses he received from numerous legal thought leaders and experts about his NewLaw-focused blog post. The publication compared BigLaw, the traditional partnership-and-hourly-rates model, with NewLaw, an […]

Supreme Court supports disqualification under IBC, but protects interest of homebuyers

By Prateek Kumar, Sahil Narang, Raveena Rai The corporate insolvency resolution process (CIRP) against Jaiprakash Infratech Limited (JIL) commenced when the National Company Law Tribunal, Allahabad (NCLT) passed an order dated 09.08.2017 admitting the petition of IDBI Bank Limited under Section 7 of the Insolvency and Bankruptcy Code 2016 (IBC). Home buyers who had invested in […]

Austria – Commercial agent’s trial for trial period compensation

By Andreas Natterer, Sara Khalil Earlier this year, the ECJ ruled that commercial agents are generally entitled to compensation, even if the distribution agreement was terminated during a trial period. The ECJ’s decision (C-645/16) was preceded by the French Cour de Cassation’s request for a preliminary ruling on whether Art. 17 of Directive 86/653/EEC applies if the commercial […]

Recommended

High Court

Dentons’ client RBS loses key pre-trial battle in £30m Libor lawsuit

Dentons’ client Royal Bank of Scotland (RBS) has lost an important pre-trial battle in a £30m claim by Cooke Young & Keidan (CYK) client property developer Property Alliance Group over Libor-related misselling allegations. According to a judgment by Mr Justice Birss in the High Court, made public on Wednesday (11 March), RBS will have to […]

ashurst

Ashurst’s finances boosted by Australian merger as cash total doubles

Ashurst doubled its cash reserves from £15.5m to £30.4m in 2013/14, according to its latest LLP accounts filed with Companies House. The firm began the 2013/14 financial year with net debt of £13.9m, and finished the period with net funds of £3.2m, largely due to its increased cash flow. During the last full financial year, […]

Wragges acts for LaSalle in exchange of contracts with Derwent London

Derwent London plc has exchanged contracts with LaSalle Investment Management, the global real estate investment manager, to acquire a minimum 175-year long leasehold of 20 Farringdon Road, Clerkenwell EC1 in London’s Tech Belt. LaSalle will retain the building’s virtual freehold with the right to receive 10 per cent of all rents. In return, Derwent London […]

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