30 November 2021
Individuals and families intending to relocate to the UK should ensure they undertake pre-arrival tax planning in advance of a move, so that their affairs are arranged as efficiently as possible for UK tax purposes.
Read more
29 November 2021
In November 2021 HMRC will begin sending ‘nudge letters’ to UK domiciled individuals they have identified as holding crypto-assets to encourage them to ensure they have paid the correct amount of income tax and capital gains tax (CGT) on any income they have received from their crypto-asset holdings.
Read more
26 November 2021
The government is keen to encourage funds to be set up in the UK, rather than, for example, Luxembourg. With this aim in mind, HM Treasury has been consulting with the British Property Federation (the BPF) and other relevant organisations to devise a regime that will be attractive to private equity funds, real estate funds and debt funds, so encouraging them to either set up in the UK or move existing funds to the UK.
Read more
18 November 2021
Much like London buses, the Supreme Court must be thinking that restraint of trade cases are coming along all at once. In what was their third restraint of trade case in three years, the Supreme Court has recently handed down its decision in Harcus Sinclair LLP v Your Lawyers Ltd finding that a restraint of trade clause contained in a non-disclosure agreement between two law firms was not unreasonable in the circumstances and was, therefore, valid.
Read more
9 November 2021
October’s Autumn Budget announced some key changes to the terms of the Recovery Loan Scheme.
Read more
29 October 2021
As strange as it sounds, it isn’t unusual for country houses and estates to come with a few skeletons in the cupboard – or the garden at least. Many have graveyards or graves in the grounds, usually for previous inhabitants.
Read more
22 October 2021
In a world where cash payments are a growing rarity, practices around leaving a tip in recognition of good service in the hospitality sector are also changing.
Read more
22 October 2021
Entering into a joint venture with another party in respect of the development of a property continues to be a popular way of sharing risk, pooling knowledge and expertise, and potentially making a project more attractive to third party funders.
Read more
19 October 2021
One of the key elements for the owner of any new hotel is getting the right operator in place. More than just a covenant strength concern, the right operator is essential for ensuring the parties get the most out of the hotel from a financial perspective.
Read more
13 October 2021
In an effort to encourage a greater number of special purpose acquisition companies (SPACs) to list in the UK, the Financial Conduct Authority (FCA) has made a number of changes to the Listing Rules. Such changes came into effect on 10 August 2021.
Read more