The Commercial Rent (Coronavirus) Act 2022
The Commercial Rent (Coronavirus) Bill is being finalised in Parliament and should receive Royal Assent, 25 March 2022. The Act will be called the Commercial Rent (Coronavirus) Act 2022.
Read moreUK signs digital trade deal with Singapore strengthening their trading relationship and offering new business opportunities
On 25 February 2022 the UK and Singapore signed the UK-Singapore Digital Economy Agreement (DEA), the first digitally-focused trade deal signed by a European nation. The DEA aims to strengthen and increase the UK’s trading relationship with Singapore which was worth £20 billion in 2020.
Read moreIntroduction to trusts
This note provides an introduction to discretionary trusts, and an overview of the control mechanisms that can be incorporated into a trust arrangement - including the appointment of protectors and the use of letters of wishes.
Read moreNo statutory reform needed for smart legal contracts – takeaways
Towards the end of 2021, the Law Commission published its Advice to Governments: Smart Contracts, concluding that England and Wales’ current legal framework can accommodate smart legal contracts without the need for statutory reform, although there are several potential issues which require further thought.
Read moreRemittance Basis Users: Beware of giving collateral over foreign income and gains for UK loans
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 moreLetter of Wishes
‘Letters of wishes’ play an important role in respect of trusts; both those created on death (by Will) and during lifetime.
Read moreBTR at a glance - A Build to Rent A-Z Guide
Download 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: a refresher on termination clauses in supply contracts
The 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 moreAs simple as E.S.G.? – pre-empt the challenges of implementing an Environmental, Social and Governance (“ESG”) agenda
Having 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 morePhilanthropy in the Frame: How can artists engage in charitable activities?
The 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.
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