Related briefings

BEIS and CMA step up consumer protection agenda

Last week the Government has announced an “arsenal” of planned reforms to boost competition and enhance consumer rights. The proposals, which are set out in the consultation paper Reforming Competition and Consumer Policy, cover three areas: competition policy; consumer rights; and consumer law enforcement. The ambitious reforms “seize the opportunity of the UK being able to chart its own way” post-Brexit and deliver on the ambitions set out in both the 2018 Consumer Green Paper and the more recent Penrose report on competition policy.

Making the most of modular contracts

Modular construction is increasingly viewed as part of the solution to improve both the affordability and sustainability of housing. But whether it is being used for bathroom pods or entire homes, developers do need to mitigate against certain risks – notably that of a modular manufacturer going into administration. On a basic level, this means undertaking due diligence and investigating the finances, reputation and stability of a modular manufacturer. This approach can only take you so far, however, and is far from failproof.

Capital gains tax: will deferred proceeds change after the OTS’s recent report?

In July last year, the Chancellor asked the Office of Tax Simplification (OT) to review capital gains tax (CGT). The aim was to “identify opportunities relating to administrative and technical issues as well as areas where the present rules can distort behaviour or do not meet their policy intent”. Following its review, the OTS published its first report in November 2020. Named “Simplifying by design”, it considered the policy design and principles underpinning CGT. In May this year, the OTS published its second report, “Simplifying practical, technical and administrative issues”. We’re focusing on this report throughout this article, in particular, its section on deferred proceeds.

Latest Briefings

Channel Islands Funds Quarterly Update: Q2 2021

1. Pan-Channel Islands developments 1.1 Economic substance regime now extended to partnerships 1.2 The International Stock Exchange reports a record number of Q1 listings 2. Jersey developments 2.1 Self-managed funds must satisfy the economic substance test – Taxation (Companies – Economic Substance) (Amendment No. 2) (Jersey) Law 2021 2.2 Changes made to Funds Business fee rates 2.3 Disclosure requirements for sustainable investment aim to combat greenwashing 2.4 Duty of supervisory body to use a risk-based approach 2.5 Investment in lawful cannabis industry is now permitted 2.6 First quarter fund statistics 3. Guernsey developments 3.1 Revisions to Private Investment Fund rules 3.2 Three new consultation papers on the Revision of Laws Project 3.3 De-regulation of Non-Guernsey Scheme regime 3.4 First quarter investment statistics 3.5 Finance sector code of corporate governance

golf ball

The Open Championship tees up new AI fan engagement

With Hawk-Eye in tennis, Hot Spot in cricket and pass completion percentages in football, 18 months into a global pandemic, it was inevitable that sports have continued to invest in artificial intelligence (AI) to enhance live experiences for its fans.

folder for documents and a computer.

12 checkpoints for a successful DMS implementation

Switching a document management system (DMS) can feel a lot like taking on Mt Everest. And while the change process is not for the faint of heart, the dividends it pays can place you—and your firm—on top of the world.

The 3 laws of legal robotics

In the 1940s writer and futurologist Isaac Asimov laid down his Three Laws of Robotics. We say it’s time for lawyers to do the same. A flourishing future is ours for the taking, provided we know how to grasp it.

Recommended

Find legal roles

Make your next move with The Lawyer Careers. Search and apply for thousands of vacancies, or receive email alerts for new roles when they go live. Whether you're looking at private practice, in-house legal or an exciting business support role, you'll find your future here.

Search vacancies