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Legal update

HMRC v Vermilion: HMRC wins Upper Tier Tribunal appeal on employment related securities

The Upper Tier Tribunal’s broad interpretation of ‘by reason of employment’ will be unhelpful in many cases, but permission to appeal has been granted
27 July 2020

Legal update

UK-US data sharing poses risk to UK’s GDPR adequacy decision application

With the Brexit transition period fast approaching, obstacles to the UK’s adequacy decision application remain

27 July 2020

Legal update

The UK Trusts Register – Where are we now?

HMRC have released the draft regulations implementing the 5th MLD changes to the UK Trusts Register. Our Tax Team examines the scope of these changes

27 July 2020

Legal update

The treatment of trusts in divorce proceedings

There is a mistaken belief that trust assets are protected in the event of divorce. This is not the case, but there are some practical steps to be considered
24 July 2020

Legal update

British National (Overseas): latest update on the new immigration route

The Home Office has issued further guidance on the new immigration route – the Hong Kong BN(O) Visa
23 July 2020

Legal update

Tilted Balance – it was good while it lasted?

Following the Court of Session decision in Gladman v Scottish Ministers, Scottish government is proposing to delete the presumption in favour of sustainable development from Scottish Planning Policy
22 July 2020

Legal update

Tax Changes: delaying the inevitable?

As anticipated, no major tax announcements were made in the 'mini-budget'. We consider what changes may be coming and provide some thoughts for planning ahead
21 July 2020

Legal update

Treasury Direction on the Coronavirus Job Retention Scheme: A summary of key points

A review of the updated Treasury Direction on the Coronavirus Job Retention Scheme issued on 26 June and consideration of the key practical issues for employers to consider
21 July 2020

Legal update

The Coronavirus Job Retention Scheme - from March to July 2020

An updated summary to reflect the latest guidance on the CJRS guidance (including information on ‘flexible furlough'), published on 12 June and the new Treasury Direction published on 26 June
21 July 2020

Legal update

Decarbonised Energy: Net Zero implications for the construction industry

12 months on from the government’s Net Zero 2050 pledge for the UK, we consider the emerging trends within the energy sector’s construction industry

21 July 2020

Legal update

Corporate Insolvency and Governance Act 2020: implications for Defined Benefit Pensions

Trustees of DB schemes may need to consider the implications for their scheme of the options introduced by the Corporate Insolvency and Governance Act 2020
21 July 2020

Legal update

CMA calls for new regulatory regime for digital search and social media providers

The CMA has recommended that the government creates a new regime to regulate online platforms funded by digital advertising
20 July 2020
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