Distressed M&A: Opportunities and pitfalls
Distressed transactions carry a number of additional risks and associated considerations which we will address in a series of articles, this being the first
02 September 2020
Dividend cuts
As investors brace themselves for dividend cuts we take a look at what options are available if you’ve already declared your dividend
27 April 2020
Distressed M&A: New foreign investment measures
In the latest of a series of articles concerning distressed M&A we consider the impact of foreign investment controls, including recent changes to the regime
22 September 2020
IHT protected trusts - High Court confirms limits
Assets situated outside the UK, and held in a trust set up by a non-UK domiciled settlor, do not attract the usual IHT charges applicable to trusts – the trust has excluded property status.
09 November 2015
IFR/IFD - A new prudential regime for EU investment firms
Investment firms take note; a new prudential framework is on the way and is likely to increase your regulatory capital requirements
10 January 2020
IFRS 16 – avoid borrower defaults
Borrower debt levels are to increase following a change in accounting standards. What should lenders be doing now to avoid Events of Default being inadvertently triggered under facility agreements?
15 September 2016
GC/Heads of Legal and the Senior Managers Regime: FCA discussion paper – DP16/4
How will the FCA’s discussion paper impact the role of the General Counsel/Head of Legal?
02 November 2016
Game on – A “pay as you go” system for commercial rent during insolvency?
A legal dispute over whether unpaid rent from stores occupied by the collapsed Game group can be recovered as an administration expense is heading for the Court of Appeal.
18 July 2013
Garden cities: development corporations to be locally led
Local authorities have been granted oversight authority status for new town development corporations. Regulations came into force on 24 July 2018. Here are the headlines.
25 July 2018
FTT ruling reversed as veranda sales for static caravans are zero-rated for VAT
The Upper Tribunal (UT) has found In Colaingrove Limited v HMRC [2015] UKUT that supplies of verandas when sold with static caravans are zero-rated for VAT.
10 March 2015
GDPR challenges: intellectual property rights
GDPR's impact is already being felt in the courts. ICANN's publication of personal data on the WHOIS domain name registry is now in the spotlight.
02 July 2018
French Education Property Trust Limited v HMRC: VAT on building independent schools
This case in the First-Tier Tribunal concerned whether the letting of school premises to an independent school and the running of this school were business purposes under VAT law.
05 January 2016