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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Renault

US duo lead on €33bn Fiat Chrysler-Renault merger

Sullivan & Cromwell and Skadden Arps Slate Meagher & Flom are advising the Fiat Chrysler Automobiles (FCA) and Renault respectively on the proposed merger to create a  €170bn-revenue business. News of the deal broke over the weekend with New York-based Sullivan & Cromwell partner Scott Miller acting alongside French firm Darrois Villey Maillot Brochier for […]

The £2m PEP will be the new normal for the magic circle

As financial reporting season closes in, the magic circle will be hoping to surpass the elusive £2m barrier for average profit per equity partner (PEP). 2007 was the year that the magic circle cracked the elusive £1m mark in PEP. However, over a decade on and the quartet are still hunting down the next milestone […]

DLA brings in Taylor Wessing operations chief for new role

DLA Piper has hired former Taylor Wessing chief operating officer Rachel Reid in a newly-created position, The Lawyer has learned. As part of her new role as business management specialist, Reid will be responsible for geographic areas including Asia Pacific, Middle East and Africa, alongside partner and managing director for the regions Charles Severs. Her […]

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