Insights: December 2017

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How to save tax like a duke

Helena Luckhurst |

Using family trusts to save IHT is not just for the super-rich, but it does help to have had some well-advised ancestors… No doubt you’ve read the press reports about the sixth Duke of Westminster who has arranged his financial affairs so that the bulk of his £9bn property portfolio passes to his son, Hugh, […]


Suspension following disciplinary allegations: neutral act or breach of trust and confidence?

Mike Tremeer |

A number of Employment Tribunal and court decisions over recent years have examined the effect of suspending an employee in order to investigate disciplinary allegations.  The result is that suspension, which might once have been considered a neutral act necessary to allow an unimpeded investigation and/or to prevent a recurrence of acts of misconduct, has now […]


New entitlements and potential pitfalls for Contractors in NEC4

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Contractors, especially those to be engaged on public projects, may soon be working under new NEC4 standard form contracts introduced in June 2017. The new contracts, published by the Institution of Civil Engineers (ICE), replace the 12 year old NEC3 suite. The changes are intended to support users’ changing requirements, stimulate good project management and […]


Fladgate advises Sirius Petroleum plc on readmission to AIM and fundraising

David Robinson, John Forde, Caroline Philipps, David Lee, Orit Rioumine Gold |

Fladgate LLP has advised AIM listed Sirius Petroleum plc on its proposed readmission to trading on AIM as an operating company, contemporaneous with a US$9.5m equity placing and entry into a convertible loan facility of US$12m with London Oil & Gas Limited. The combined proceeds of the placing and the convertible loan facility will allow the Company […]


Quarter Day - December 2017

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Updates for real estate professionals


Seasonal cinema work

Mike Tremeer |

Many employers, cinemas included, routinely hire additional staff during holiday periods, for which there are various ways to do this – fixed-term contracts, hiring agency workers and using zero-hour contracts, among them. Mike Tremeer outlines some of the pros and cons. Christmas is accused of arriving earlier and earlier each year, and that is no […]


How do I rate thee? Let me count the ways

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Business rates, or non-domestic rates, are charged on most non-domestic properties and are calculated by looking at the property’s “rateable value” i.e. its open market rental value. The use of a property is taken into account when calculating its rateable value.  How is the rateable value calculated, then, when a property has a number of […]


ILN Real Estate Group releases updated edition of 'Buying & Selling Real Estate: An International Guide'

Roy Perrott, Richard Reuben |

The ILN’s Real Estate Group is delighted to announce the release of the second (and updated) edition of their guide, “Buying & Selling Real Estate: An International Guide.” This collaborative electronic guide offers a summary of key real estate law principles in 18 countries across the globe, serving as a quick, practical reference for those establishing […]


Myths and Mrs at Christmastime

Teresa Cullen |

Whilst we all know that the bearded chap in the red suit really does exist, it is the season when other myths come to the forefront.  Parents can spend endless amounts of time carefully positioning the “elf on a shelf” or Merindor ensuring that there is an endless array of innovative poses for the young […]


Taking responsibility: the FCA’s Senior Managers and Certification Regime

Charles Proctor |

The Financial Conduct Authority (FCA) has recently consulted on replacing its Approved Persons Regime with the Senior Managers and Certification Regime (SM&CR) for all FCA solo-regulated financial services firms.  The aim of the SM&CR is to improve accountability within financial services firms and to raise standards of conduct.  The SM&CR was originally introduced for banks […]


Capital Gains Tax and offshore trusts: match fit for April 2018?

Helena Luckhurst |

The UK’s Autumn Budget contained a welcome lack of new measures affecting the capital gains taxation of offshore (i.e. non-UK) trusts.  However, there are Capital Gains Tax changes waiting in the wings, already announced, coming into effect on 6 April 2018.  There may be steps that UK resident non-doms and their trustees ought to be […]


Where next for green bonds?

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Green bonds have come a long way since they were first issued in 2007. As we mark their tenth birthday, what developments should we expect over the next few years? Green bonds use environmentally sustainable investments as a means to cut carbon emissions.  The issuer uses the bond proceeds to finance or refinance construction projects […]