Blog

Alien Vs Creditor: Requiem

If you wait long enough everything comes back into style.

Freedom of movement of capital applies to charitable gifts to Jersey (at least for now!)

The Supreme Court ("the Court") released on 16 October their judgment in the case of Routier v HMRC. The Court determined that the EU principle preventing restrictions of the free movement of capital applies to gifts of UK assets to charities in Jersey. Accordingly, persons making such gifts are entitled to inheritance tax ("IHT") relief in the same way as they would be if they made such a gift to a UK-based charity.

Can your email footer double up as your signature?

Charlotte Ross discusses the recent decision in Neocleous v Rees [2019] EWHC 2462 (Ch).

Modular Buildings: Sub-divide and conquer?

The last few years has seen an increasing focus on modular buildings as a potential solution to the UK’s housing crisis. The Housing White Paper, published in early 2017, made reference to diversifying the housing market by promoting more modular and factory built homes – but how does this method of construction differ from the market-norm?

BE Sheds and Logistics Development Conference 2019

On Thursday 19 September 2019, Emily Holdstock and Paul Grayson attended the BE Sheds and Logistics Development Conference at MK Dons Stadium in Milton Keynes. In this blog post, they share some of their key takeaways from the event:

What is the logistics market looking for?

Developers and occupiers in the logistics sector are focused on the following:

Discovery (Northampton) Limited and Ors - v – Debenhams Retail Limited (2019) – The High Court considers the impact of CVAs on a Landlord’s right to forfeit

It was not long ago that almost every high street in the UK was anchored by the then retail giant Debenhams. It will not have escaped most of you that Debenhams have, amongst others, been the subject of some very public financial woes.

Private Alternative Investment Trends Conference – 5 key takeaways

Thank you to FieraCapital for an engaging conference on 12 September held in the fantastic Knowledge Centre at the British Library.

Change of use of an office building to residential without landlord's consent

This article discusses the recent case of Shaviram Normandy Ltd-v-Basingstoke and Deane Borough Council (30 August 2019) which relates to an application to the Upper Tribunal for change of use of an office building to residential by way of the discharge or modification of a leasehold covenant restricting use to offices.

New government proposals to reduce ill health-related job loss

Long Term Sickness Absence (LTSA) (sickness absence lasting more than four weeks) is a significant issue in the UK, with over 100,000 people leaving work following a period of LTSA each year. Sadly, statistics show that, the longer a period of LTSA continues, the lower the chance that the individual will return to work.

Sofer v SwissIndependent Trustees SA - The High Court reviews exoneration clauses

A recent decision of HHJ Paul Matthews sitting as a judge in the High Court may provide welcome guidance for trustees as to the Court's current attitude to trustee exoneration clauses and deeds of indemnity, an area that has not been reviewed recently in the English courts.