14 January 2021

The National Security and Investment Bill - The Basics

On 11 November 2020, the National Security and Investment Bill (the “Bill”) was put before Parliament. But, what transactions will be affected and how will the scrutiny work in practise? It's worthwhile being aware of the Bill’s main points.

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12 January 2021

Defective Cladding / Fire Protection - Residential flatowners need to act fast

Since the tragic Grenfell Tower fire on 14 June 2017, it has become clear that many residential buildings are unsafe and require urgent and substantial remedial action. Grenfell Tower had Aluminium Composite Material ("ACM") cladding but many other cladding systems, as well as insulation and other materials making up the external walls, have now been found to also be combustible and unsafe. Moreover, many buildings have been built without adequate cavity barriers to stop the spread of fire.

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5 January 2021

Is there space in the stack for a SPAC?

Special purpose acquisition companies (SPACs) have been around for a while and although they may have “historically been viewed as a bit shady” (Axios correspondent Felix Salmon), 2020 seems to have been (at least for them) a good year, with SPACs being increasingly used as a means for established private companies to access capital markets and go public.

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5 January 2021

What is Capital Gains Tax (CGT)?

CGT is a tax on the gain in value made when an individual disposes of a capital asset such as a residential property. Tax Partner, Elizabeth Small and Associate, Oliver Claridge discuss.

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