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In depth
Transparency of ownership of UK Real Estate
The details of anyone owning a UK property in their own name have always been publicly available for land registered in England and Wales, Scotland and Northern Ire…
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In depth
Real estate structuring options
This note highlights some key issues on the UK tax treatment of the main ways in which non-UK residents can buy and hold UK real estate, including recent and antici…
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In depth
Selling a group of companies - what is the ideal tax position for a UK resident seller?
Here we outline what an ideal tax position looks like for a UK resident individual seller of a UK trading company.
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In depth
The Pensions Regulator’s Annual Funding Statement 2022
The Pensions Regulator’s Annual Funding Statement 2022 the (AFS) contains a number of key messages for relevant schemes many of which follow on from recent years’ s…
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Is determination of a 'true value' a finding of the 'notified sum'?
This article provides an insight into part of the judgment of Bexheat Limited v Essex Services Group Limited. The main argument worth noting related to whether a tr…
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Pensions Insight: weeks ended 29 April and 6 May 2022
In this edition of our Insight we report on the last couple of weeks' pensions developments including the Pensions Regulator's consultation on revised enforcement a…
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Dispute resolution: what options are there that won’t break the bank?
What are the cost-effective routes available for parties involved in a dispute who are looking for mandatory resolution? This article offers an essential guide to t…
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Corporate update: the latest corporate law developments May 2022
In this month’s update we consider: when a director will be “knowingly concerned” in, and so liable for, a company’s breach of the financial promotion restriction, …
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In depth
Date confirmed for the Leasehold Reform (Ground Rent) Act 2022 to come into force
The Leasehold Reform (Ground Rent) Act 2022 will imminently impose ground rent restrictions in long residential leases. This article provides an essential overview …
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In depth
Pensions insight: week ended 15 & 22 April 2022
This week’s Insight covers the jailing of 2 former trustees for their part in a pension scam arrangement as well as the Regulator’s warning to members of P&O Fe…