5 October 2021
Once seen as a trend, W&I deals have become increasingly popular over the last decade or so – more recently as a way of dealing with liability on acquisitions in a pandemic scenario. If you’ve never been involved in one of these deals before or have only limited experience of them, read on to find out the basics.
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30 September 2021
The Court of Appeal has clarified that removing landlord’s fixtures will not prevent a tenant meeting a break condition of providing “vacant possession”.
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30 September 2021
A landowner has failed in a claim against the Ministry of Defence (“MOD”) that the use of an RAF base was a nuisance or breach of Article 1/8 of the First Protocol to the European Convention on Human Rights.
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30 September 2021
A recent Court of Appeal case (Dargamo Holdings Ltd and another v Avonwick Holdings Ltd and others [2021] EWCA Civ 1149) which examined the laws of restitution and unjust enrichment has reinforced the need for contracts to include a clear description of what is being acquired and the apportionment of the purchase price.
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29 September 2021
It used to be clear that non-UK residents planning to invest in UK property would generally choose to do this through a non-UK tax resident company rather than a UK tax resident company. However, this is no longer necessarily the case. This article seeks to explain the current position.
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27 September 2021
Whether you’re buying a property directly or buying the shares in a company which owns a property, there is a process of disclosure and due diligence which must be undertaken. However, there are key differences in how these are dealt with, depending on which transaction type is chosen. This article will focus on the key transactional differences rather than the tax implications which, whilst obviously crucial, are a topic in themselves.
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21 September 2021
Family wealth planning is frequently undertaken against a background of positive planning, often when the second generation is younger, and the family small and without complications. Over time this can change and lead to unintended adverse consequences for Trust structures if the family enters into a major dispute. Families and practitioners can learn from some of these issues, as Highvern's Richard Joynt and Forsters' Alex Tamosius outline.
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20 September 2021
Last year, we wrote about the High Court’s decision in the case of Dodika Limited & Others v. United Luck Group Holdings Limited. The Court of Appeal has since reversed the High Court’s ruling, creating (arguably) a more commercial approach, but one which may lead to more extensive negotiation and complex drafting of limitation clauses.
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20 September 2021
Regulations taking effect on 1 October 2021 (and set to last until 31 March 2022) will replace the current restrictions creditors face in winding up debtor companies.
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16 September 2021
Prompted by the high-profile collapses of the likes of BHS and Carillion, which left their employees facing severely diminished retirement funds due to pension scheme deficits of £275 million and £580 million respectively, the Government has proposed radical changes through the Pension Schemes Act 2021 (the “PSA”).
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