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Legal update

Capital Gains Tax: Principal Private Residence Relief

The “final period exemption” for Principal Private Residence Relief (PPR) has been reduced from 5 April 2014 from 36 months to 18 months.
11 July 2014

Legal update

Taxation of trusts: HMRC consults for a third time

On 6 June 2014 HMRC published its third consultation document over attempts to simplify IHT charges on trusts.
11 July 2014

Legal update

Does a 'friendly discussions' clause need to be obeyed before a claim can be brought?

The English courts have historically shown some reluctance to enforce agreements to “negotiate” or engage in “discussions” where these are conditions precedent to commencing arbitration or litigation.
11 July 2014

Publication

Checks or cheques Residential landlords' duty to check tenant's immigration

Residential landlords who fail to check if their tenants have the right to live in the UK before renting out their property may face fines. Our briefing looks at the new rules.
10 July 2014

Publication

A-Z of issues in renewable energy projects (E to H)

In this series, our Energy team provides an "A-Z" of key legal and practical issues in renewable energy project including common construction, energy, real estate and environmental issues.
09 July 2014

Publication

Can bankrupts receive an income payment order in addition to an income payment agreement?

This update considers the recent High Court decision in Thomas and Another v Edmondson about the court’s ability to make an income payment order against a bankrupt with an income payment agreement.
08 July 2014

Publication

The Budget 2014 - the impact of the new flexibilities on the pensions of bankrupts

The Chancellor’s 2014 Budget speech revealed significant changes to the way in which pension scheme members will be able to access their savings, we discuss this further.
08 July 2014

Publication

The Graham report on pre-pack administrations

This update focusses on Teresa Graham’s recent review on pre-pack administration published by the Government, setting out areas for improvement and detailed recommendations to improve the procedure.
08 July 2014

Publication

Pre-pack the backdoor to COMI and UK insolvency regimes?

The COMI rules stop a foreign based company accessing the UK insolvency regimes without sufficient connection with the UK but in Christophorus 3 Limited the High Court took a different approach.
08 July 2014

Legal update

Employment Edit - what's new in employment law

Right to request flexible working is extended; the Small Business, Enterprise & Employment Bill 2014-15 is published; the Equality Act 2010 (Equal Pay Audits) Regulations 2014 are published in draft.
03 July 2014

Publication

Funding - a risk-based approach

The Regulator’s (TPR) revised materials on funding show it will be taking a more flexible approach to assessing the risk a scheme is running than originally proposed.
03 July 2014

Publication

Pensions - July 2014

Welcome to Pensions, our bi-monthly update to keep you informed of recent developments in pensions law.
03 July 2014
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