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 […]
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 […]
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)  EWHC 4205, the court issued a stark reminder to make sure that offers are made expressly ‘subject to contract’ […]
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 […]
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 […]
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 […]
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 […]
The last few years have seen a shake-up of permitted development rights by the coalition government aimed at introducing greater flexibility into the planning system and promoting growth. By way of a general reminder, permitted development rights are a national grant of planning permission which allows certain building works or changes of use without the […]
Financially minded Brits will be focused on the impending end of the British income tax year. Here in the office, we’re also focused on the start of another one – the 2015/2016 Annual Tax on Enveloped Dwellings (ATED) tax year begins on 1 April 2015 and, for UK residential properties valued for ATED purposes as […]
The Electronic Communications Code (Code) was first enacted in 1984 to regulate the provision of landline telephones. Since then technology has advanced beyond recognition and the Code is no longer fit for purpose. After sustained criticism of the workings of the Code, in September 2011 the Government asked the Law Commission to carry out a […]
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