In light of an HMRC change of practice, remittance basis users need to take additional care if providing collateral over non-UK assets for loans brought into or taken out in the UK.
Read more‘Letters of wishes’ play an important role in respect of trusts; both those created on death (by Will) and during lifetime.
Read moreDownload our Build to Rent A-Z Guide - helping you get to grips with the terminology and key concepts behind this rapidly evolving market.
Read moreThe Corporate Insolvency and Governance Act 2020 (“CIGA”) was enacted in June 2020 and introduced certain business rescue reliefs and insolvency measures, some temporary and others permanent in nature. Now, 18 months later, as the UK emerges entirely from Covid-related restrictions, the temporary measures have fallen away, but what is the continued impact of CIGA from a supply point of view?
Read moreHaving in place a genuine ESG agenda counts for a lot in today’s employment market. As well as appealing to prospective employees, it also attracts attention from peers who can view open reports.
Read moreThe question of how to engage in philanthropy is an important one for artists. While some artists will have funds which can be used to make charitable gifts or to fund endowments, others may find that a large portion of their wealth is bound up in anticipated sales of their work and, therefore, relates either to future work or an unsold collection.
Read moreJock McFadyen is a pre-eminent contemporary British painter and Royal Academician who is best known for his gritty urban landscapes and use of texture. Jock's works are held in 40 museum collections, including the Tate, National Gallery, the V&A, the British Museum and the Scottish National Gallery of Modern Art.
Read moreForsters’ Head of Art and Cultural Property, Catherine Hill, joins longstanding client Jock McFadyen at his artist studio in London Fields for a captivating conversation in which Jock reveals his painting techniques, reflects on a 50-year career and the challenges of accepting the kind of artist you’ve become, as well as musings on the future of the art market.
Read moreThe much-delayed Environment Act 2021 (“the Act”) which finally received Royal Assent during the second week of COP26 (in November 2021), has been described by the UK government as delivering “the most ambitious environmental programme of any country on earth”. The Act introduces far-reaching statutory changes aimed at, amongst other things, increasing biodiversity, restoring natural habitats, reducing waste and making better use of our resources.
Read moreThe Judgment on a significant retail test case has just been made public involving Boots and Quadrant Estates and CarVal Investments owners of a portfolio of 123 Boot Stores regarding lease renewal claims. The 123 stores are let to Boots under a sale and leaseback arrangement but this case, in particular, centred on the renewal of the lease of Boots’ premises at The Promenade/Princess Street in Bridlington, Yorkshire.
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