Insights: April 2015

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Footfall newsletter - April 2015

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Updates for retail occupiers and their advisers.


Pension death benefits planning

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Before the recent pension changes were announced, it made sense, for Inheritance Tax (IHT) planning purposes, to request that any death benefits payable from a money purchase private pension on the pension scheme member’s death were paid into a separate trust (a ‘bypass trust’), usually for the benefit of the member’s spouse and family. Structuring […]


Fladgate announces partner promotions

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Fladgate LLP is delighted to announce the appointment of two partners, together with a number of other internal promotions within the partnership. Gavriel Cohen, who specialises in acquisitions and disposals, secured lending and management work for property investor and developer clients. John Forde, who advises primarily on business and real estate taxation but also advises […]


Fladgate advises on the sale of Hoole Hall Hotel and Spa

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Fladgate LLP has acted for the vendors (being companies controlled by funds managed by Downing LLP) on the sale of Hoole Hall Hotel and Spa, Chester, a Double Tree by Hilton Hotel. The Double Tree by Hilton Hotel and Spa Chester is one of the North West of England’s leading luxury hotels. Commenting on the […]


Standard listings - current trends

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A couple of years ago we wrote about Standard listings on the Main Market of the London Stock Exchange (LSE), principally in connection with cash shell or SPAC entities (‘Cash Shells and Standard Listings’). At that time there had been a limited number of such listings, following the deregulation of the UK Listing Authority’s listing […]


Subject to contract

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A simple phrase is crucial to avoid being unintentionally bound by an agreement in settlement negotiations, explains Sophia Purkis. Settlement negotiations may often be challenging and conducted under pressure. In Bieber v Teathers (in liquidation) [2014] EWHC 4205, the court issued a stark reminder to make sure that offers are made expressly ‘subject to contract’ […]


Cinemas as ACVs?

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Once closed, how may cinemas become ACVs, or ‘assets of community value’? What does it mean anyway, and what are the limitations and likely realities when enabling community groups to bid for these properties? There have seen some recent high profile examples recently of local community groups, taking advantage of a right enshrined in the […]


Shared parental leave

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An employee (Mr X) has informed us that he intends to take an extended period of time off work to help to care for his baby when he/she is born in May. How should we respond to this request? Eligible employees were previously entitled to take either one whole week’s or two consecutive weeks’ ordinary […]


Mixed domicile couples

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Non-doms are in the news again, with one British political party wanting to scrap non-domiciled status if they are elected to be the next Government on 7 May. This sort of headline reinforces the casual view that being a non-dom is always advantageous for UK tax purposes. However, if you are part of a mixed […]


FM must ensure credits where credit's due

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Service credits have long been a fundamental part of performance management in facilities management contracts. However, a recent decision has shed new light on the importance of keeping service credits updated as the service requirement evolves to ensure they remain enforceable. The commercial principle of service credits is sound. With agreements covering an intricate range […]