Insights: Legal Updates - October 2017

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Don’t rely on the grace of the court to save you, keep your house in order!

David Lee |

The courts have long recognised that companies do not always follow all the procedures prescribed by company law and that, in certain circumstances, it would be unjust for the courts to punish a party just because of a failure to observe legal formalities. One area is that of shareholder approval. With English companies varying in […]


Brexit and planning for the unknown in IT

Alan Wetterhahn, Charles Proctor |

Introduction As is beginning to become apparent, Brexit has wide-ranging consequences in many commercial and business areas. This is equally true in the sphere of data protection, where much of the applicable legislation has developed at an EU level.  This is readily understandable, given (i) the wide-ranging technological advances that have occurred since the UK […]


Give me my property back! When you find out somebody else owns “your” property

Nick Wood |

The problem A registered proprietor of land owns the legal and beneficial interest to that land. When this principle was conceived it was quipped that “instead of the citizen telling the state who owns the land, the state will henceforth tell the citizen”. You may not consider this troubling on the face of it. However, […]


ASTs – Are you assured of compliance?

Adam Baker |

Assured Shorthold Tenancies (ASTs) are the most common kind of private residential tenancy in the UK currently, which means that almost any investor or funder in the UK residential property market will deal with them.  The past few years have seen new legislation that introduced new and more onerous obligations on landlords of ASTs.  This […]


'Underground, overground, wombling free…'

Aditi Sawjani |

“It ain’t quite heaven but it’s the closest I’ve been” (as sung in “Underground” from the West End musical Memphis) would be an accurate description of some of the luxury underground basement extensions seen around London’s wealthiest streets. With prime London land a scarce commodity, and restrictions on building heights, the super-wealthy are now building […]


Trustee beneficial ownership reporting obligations: technical guidance issued

Helena Luckhurst |

Trustees of most UK and foreign trusts which are liable to pay UK Income Tax (IT), Capital Gains Tax (CGT) or Inheritance Tax (IHT), among others, in any given UK tax year, must now report beneficial ownership details to HMRC in relation to that tax year.  This is part of the UK’s response to the […]


Cinema Holiday Pay

Caroline Philipps |

The question of how to calculate holiday pay has been perplexing employers and their legal advisers since 2014, when a case brought by a British Gas worker upset the status quo. The worker in question, Mr Lock, received results-based commission in addition to his basic salary. However, when he was on holiday, Mr Lock was […]


Blockchain, cryptocurrencies and ICOs

Paul Airley |

Against the backdrop of soaring, if volatile, prices for Bitcoin and other cryptocurrencies and a rapidly changing global regulatory landscape, the adoption of blockchain technology and its use in raising significant funds for start-up ventures is accelerating. Fladgate is committed to a leading position in this exciting sector and is already advising technology entrepreneurs on […]


New immigration rules will force UK banks to search bank accounts for illegal migrants

Sarah Gogan |

Since the introduction of the Immigration Act 2014, banks and building societies have been prohibited from opening current accounts for individuals who are in the UK illegally. The Immigration Act 2016 goes one step further, with the introduction of multiple measures to prevent illegal migrants from continuing to operate existing current accounts. The Act gives […]


UK tax legislation update: taxation of non-doms

Helena Luckhurst |

Over the past couple of years, the Government has placed non-doms on notice of its intention to change the way in which they and their offshore trusts are taxed for UK tax purposes.  Now finally all previously trailed provisions have been reintroduced into draft legislation, so here is a brief reminder of the main provisions […]


Bankers should not become immigration officers

Sarah Gogan |

Laws designed to prevent illegal migration could harm people legitimately working in the UK, argues Sarah Gogan Theresa May’s aim of creating in Britain “a really hostile environment for illegal migration” is embodied in two pieces of legislation, both of which could have damaging consequences for many individuals and create a wider risk of discrimination […]


The New Telecommunications Code: are you equipped?

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After a long wait, the new Electronic Communications Code is due to come into force at the end of this year or early 2018. The new Code is a complete replacement of the existing Telecoms Code, introducing new procedures and timescales. Thekla Fellas gives an overview of the main changes to the Code and how […]