Fladgate has a well-established practice and a long history of advising on projects in the public attractions and themed entertainment sectors, including tourist attractions, theme parks, cultural institutions, theatres, museums, art galleries, zoos and gardens. We represented the Great Exhibition of 1851, and in 1862 we were instructed by Abraham Lincoln, President of the United States, to help set up […]
Stepping down relevant clauses to subcontractors is rarely quick and easy when done properly – but it’s worth taking the time to do so. Let’s take a familiar scenario: an employer engages a contractor to carry out works, but the finished works are already subject to agreements for lease between the employer and future tenants […]
In the second part of their article on the inheritance tax residence nil-rate band, John Woolley and Helena Luckhurst consider the downsizing relief. In ‘Property pinball’ (Taxation, 26 January 2017) we looked at the main provisions of the inheritance tax residence nil-rate band (RNRB), which will apply from 6 April 2017. As mentioned, advisers dealing with […]
Fladgate has advised Angus Energy Plc on the £2m placing and acquisition of a 12.5% economic interest, by way of a farm-in arrangement with Europa Oil & Gas Limited, in UK onshore oil licence PEDL143 located within the Weald Basin in southern England, which contains the Holmwood Prospect. Angus Energy is an independent UK onshore […]
To date, UK resident non-doms may not have been greatly impacted by the UK tax system’s plethora of measures to try to get the foreign income and gains received by offshore trusts (i.e. trusts that are not UK tax resident) taxed in the UK. This is because one of the key anti-avoidance provisions, the ‘S.86 […]
Fladgate LLP has advised Eco (Atlantic) Oil & Gas Ltd on its admission to AIM and £5.09m placing. The market capitalisation of the company on admission was approximately £18.92m. Eco (Atlantic), which is listed on the TSX-V, is an oil and gas exploration company focused on the acquisition and development of unique upstream petroleum opportunities […]
A special inheritance tax relief, the residential nil-rate band, is fast approaching. John Woolley and Helena Luckhurst consider pitfalls and opportunities. The inheritance tax residence nil-rate band (RNRB) becomes available from 6 April 2017. Those advising on estate planning or drafting wills will need to be conversant with this new tax relief. Otherwise there will […]
It is sometimes the case that a tenant will enter into agreements for lease where the landlord is undertaking substantial works to, or even constructing, the building or estate within which the premises will be located so that grant of the lease is conditional upon completion of those works. Liquidated and ascertained damages (LADs) clauses […]
In August 2016, Sports Direct admitted breaking the law by failing to pay the National Minimum Wage (NMW) following pressure from the media and a widely publicised and damning report by the Business, Innovations and Skills (BIS) Select Committee last Summer. The CEO resigned, followed by the CFO, and the company group share price dropped […]
With gender pay gap reporting obligations almost upon us, the Government Equalities Office and ACAS this week published their draft guidance (Guidance). The Guidance is a step-by-step guide for employers on the types of data they need to publish and how they should calculate gender pay gaps prior to publication. The first snapshot date is […]
Fladgate LLP is delighted to have advised on the multimillion-pound Victoria Gate Casino that opened in Leeds on 26 January. The 1,400-capacity venue, operated by Global Gaming Ventures, is one of the largest casinos in the UK and forms part of a new retail and leisure scheme being undertaken by Hammerson. The 50,000 square foot […]
Every year sees new developments in employment law, and 2017 will be no different. Caroline Philipps, an associate in the Fladgate employment team, looks at those areas of employment law that are likely to be of greatest interest this year. Equal pay One of the most anticipated developments in employment law in 2017 is the […]
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