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Good news for UK share sellers - capital gains tax relief relaxed
The UK's entrepreneurs' relief (ER), which is already a valuable tax relief for individual UK-resident sellers of trading companies, is about to become a little more generous.
Read more連載コラム● 欧州M&A最前線 2018年5月 ● 欧州連合(EU)営業秘密保護指令の施行により、背信行為を巡る訴訟が増加する見通しとなっている
ところで、欧州連合(EU)営業秘密保護指令の施行により、背信行為を巡る訴訟が増加する見通しとなっている。当社の同僚たちがこのほど、これについてまとめたので紹介する。 営業秘密保護の現状はどうなっているのか。
Read moreWhen can the Secretary of State intervene in a merger or acquisition?
This post sets out the circumstances in which the Secretary of State has been able to intervene in a merger or acquisition to date and looks at the ongoing consultation to protect national interests.
Read more連載コラム・欧州M&A最前線 2018年4月
今朝のロンドンは美しく晴れ渡っているが、私は剣道英代表チームとの2日間にわたる稽古のせいで体中が筋肉痛だ。それはともかく、今回のテーマは暗号通貨(クリプトカレンシー)。中でも、暗号通貨発行による資金調達に適用される規制について取り上げてみたい。
Read moreJapanese banks joining Softbank's $100bn Vision Fund
MUFG, Mizuho, and Sumitomo Mitsui Banking Corporation will be among the final investors in SoftBank's Vision Fund
Read moreHow hard is it to learn English?
As English is by far the number one language of business and politics, many non-native speakers have no choice but to overcome this challenge
Read moreLisbon, a near-shore hub for UK business
Hosting a meeting at Hitachi Consulting's offices in Lisbon
Read morePotentially largest ever Japan outbound deal
Takeda makes its 5th offer for Shire
Read moreJapan's Itochu to raise stake in FamilyMart to 50.1%
Itochu to spend $1.1bn for an 11.1 per cent premium in FamilyMart
Read more欧州M&A最前線 2018年2月
酷寒の東京と暖かい香港、蒸し暑いシンガポールを出張で回り、大勢のクライアントや関係者を訪ねて帰ってきたところだ。各地とも景況感は良く、フィンテック(金融とITの融合)やインシュアテック、クリーンエナジー技術が投資先として人気を高めている。
Read morePE funds: Risks to LP limited liability status
One of the key attributes of an English limited partnership is that the general partner has unlimited liability for the debts and obligations of the limited partnership.
Read moreTransferring limited partnership interests
A limited partner may assign its interest in a limited partnership, subject to the general partner's consent and any contrary agreement between the limited partners.
Read more欧州M&A最前線 2017年9月
夏季休暇が明け、日常に戻ったロンドンの金融街シティーには、さまざまなプロジェクトを進めようという意欲と活気がみなぎっている。
Read more欧州M&A最前線 2017年8月
シンガポール、ハノイ、香港、東京を巡る出張から帰ってきた。クライアントや知人などいろんな人に会ったのだが、会えなかった人がいるのもいつものこと。こんな調子なので、さっそく次の出張の計画を立てた方がいいだろうか。
Read more欧州M&A最前線 2017年6月
ブレグジット交渉が始まり、与党・保守党と北アイルランドの民主統一党(DUP)の閣外協力もやっとのことで決まった。
Read more欧州M&A最前線 2017年5月
市場とメディアは間もなく実施される英総選挙やトランプ米大統領提訴の可能性、先のサイバー攻撃の話題で持ち切りだが、英国では交渉中のM&A(企業の買収・合併)案件数が増えており、投資継続への意欲も高いように見える。これらの交渉の多くが実現するかは、時が経って初めて分かるだろう。
Read moreHigh Court criticises HMRC's conduct finding that it breached taxpayer's legitimate expectation
High Court criticises HMRC's conduct finding that it breached taxpayer's legitimate expectation
Read moreFailure to comply with direction leads to strike out of taxpayers' appeals
In the recent case of Grindley & Others v HMRC [2016] UKFTT 0834 (TC), the First-tier Tribunal (FTT) has directed that the taxpayers' appeals be struck out for failure to comply with a direction issued by the FTT.
Read moreDefined Benefit scheme enquiry announced following BHS pensions disaster
Read moreConstruction and Engineering Law 2024
We are delighted to have contributed once again to ICLG's Construction and Engineering Law guide for 2024. The comprehensive guide delves into the multifaceted world of construction and engineering law, providing an essential reference for understanding and comparing the handling of common legal challenges across various jurisdictions.
Read moreConstruction disciplinary trends analysis #3: fraud and dishonesty
This article is the third instalment in our mini-series analysing trends in disciplinary decisions involving construction professionals, with insight from our specialist disciplinary team.
Read moreAI in Construction
There is a lot of discussion around Artificial Intelligence ("AI") and its application to industry. We have considered what AI is, the benefits and risks, how it fits into the construction industry, the effect on insurers and what the future holds.
Read moreCourt considers requirements for a condition precedent to litigation in Local Authority application
In Lancashire Schools SPC Phase 2 Ltd v Lendlease Construction (Europe) Ltd [2024] EWHC 37 (TCC) a local authority failed in its application to have the claim against it stayed or struck out on the basis of non-compliance with a contractual dispute resolution mechanism.
Read moreRICS PII Minimum Terms consultation – last chance to have your say
RICS requires all regulated firms in the UK and Ireland to hold "adequate and appropriate" indemnity insurance which meets RICS' Minimum Policy Wording.
Read moreCode of Conduct for Leasing of Retail Premises to take effect from 1 February 2024
Following from the passing of the Lease Agreements for Retail Premises Bill which mandates compliance with the Code of Conduct for Leasing of Retail Premises in Singapore ("Code") for qualifying leases of retail premises earlier this year, the Lease Agreements for Retail Premises Act ("Act') is expected to take effect from 1 February 2024.
Read moreFirst out the traps: Dissecting the first remediation order under the Building Safety Act
Our non-contentious construction team have recently contributed an article to Practical Law considering the first remediation order made by the First-tier Tribunal under section 123 of the Building Safety Act 2022 in Waite and others v Kedai Ltd (2023) LON/00AY/HYI/2022/0005 & 0016.
Read moreThe proposed new RICS Residential Retrofit Standard
We explain the proposed RICS Residential Retrofit Standard and offer practical tips for complying with the new Standard when it comes into force.
Read moreCoA paves the way for the responsible developer
Our team explore a recent judgment that touches on crucial factors for developers and construction professionals when dealing with remedying defects in buildings.
Read moreRICS disciplinary process: guidance for surveyors on sanctions (4 of 4)
This fourth article considers the sanctions the RICS can impose and the next steps for surveyors following a disciplinary decision.
Read moreBSA: new guidance for principal accountable persons to assist in registration with BSR
Our team explain the Health & Safety Executive's new guidance for Principal Accountable Persons detailing what key building information they need to provide when registering a high-rise residential building with the Building Safety Regulator, and what PAPs should be doing now in preparation for registration, which closes on 30 September 2023.
Read moreThe fit-out problem
An article considering the insurance strategy of fit-out works, which looks at co-insurance following the Court of Appeal's judgment in FM Conway Ltd v The Rugby Football Union and others [2023] EWCA Civ 418, the approach under JCT contracts, public liability insurance and the tenant's liability.
Read moreResponsible Actors Scheme forecast for Summer 2023
The Government has recently published secondary legislation setting out its intention to implement its Responsible Actors Scheme (RAS) with further guidance to come by this Summer.
Read moreBSA: Higher-Risk Buildings Regulations now in force - Property Managers Take Note
The Government has been working on safety measures for high rise buildings following the Grenfell Tragedy to provide comfort to residents in order for them to feel safe in their homes.
Read moreChoppy waters ahead? The significance of Oceanfill
The economic outlook for the UK in 2023 remains uncertain, and more companies may need to restructure their businesses to ensure survival. This
Read moreRegister of Overseas Entities – one month since the deadline and thousands still face penalties from failure to register
The Economic Crime (Transparency and Enforcement) Act 2022 ("the Act") enacted in March 2022 brought into force the register of overseas entities on 1 August 2022. Companies House holds and manages the new register which was introduced to provide greater transparency around UK land ownership. The transitional period ended on 31 January 2023, and as at 3 March 2023, 26,481 out of an estimated 32,440 have registered. Thousands of companies are still to register over a month on from the end of the transitional period, so we've turned our minds to consider the possible consequences of not registering, or delaying registering, as an overseas entity in accordance with the Act, including the potential for the Proceeds of Crime Act 2002 to apply.
Read moreTo be or Knot to be, a nuisance?
One year on , has the recent decision of Davies v Bridgend County Council (BCC) helped or hindered that goal?
Read moreSt James’s Oncology v Lendlease: the value of project-specific amendments to JCT contracts
The recent judgment of the TCC in St James’s Oncology SPC Ltd (Project Co) v Lendlease Construction (Europe) Ltd and another provides a fascinating commentary on the importance of drafting a building contract that is tailored to deliver the needs of the employer and the end-user.
Read moreBuilding Safety Levy – Government Undertaking Second Consultation
The Government has just announced it is commencing another consultation on building safety, this time by way of second consultation on the Building Safety Levy ("the Levy").
Read moreTwo-stage procurement: some key considerations for PCSAs
In our previous blog post, we introduced two-stage procurement and two key options for documenting it (a pre-construction services agreement (PCSA) followed by a separate main works contract and a Combined PCSA/Main Contract) noting that the differences were generally presentational or mechanical. For the purposes of this post, we will refer only to the PCSA and main contract option, but please note that the same principles apply to the Combined PCSA/Main Contract.
Read moreCladding and Valuation: Important RICS guidance under consultation until 31 October 2022 – have your say!
The consultation is part of RICS' plan to introduce a new professional standard for valuing properties in multi-storey, multi-occupancy residential buildings with cladding. This will take the form of an RICS-approved technical guidance note, with the objective of supporting an effective homebuying market.
Read moreTwo-stage procurement
In a recent survey undertaken as part of the RIBA Construction Contracts and Law Report 2022, it was reported that over a third (37%) of respondents had used two-stage procurement over the last 12 months. We are similarly seeing two-stage procurement being used more and more in the construction industry, particularly for major building projects. In fact, the majority of recent development projects we have advised on in the UK were procured on a two-stage basis.
Read moreIs an Alternative Dispute Resolution (ADR) clause a condition precedent? And even if it is, is it always enforceable?
The Case of Children's Ark Partnerships Ltd v Kajima Construction (Europe) UK Ltd and another [2022] EWHC 1595 (TCC) considers ADR clauses in more detail and highlights the importance of ensuring there is sufficient detail regarding the ADR process within the contract, failing which may result in serious consequences including challenges to the court's jurisdiction and a stay of proceedings.
Read moreRegister of Overseas Entities – Register now to keep transactions running smoothly
The Economic Crime (Transparency and Enforcement) Act 2022 ("the Act") has been enacted as part of the Government's drive to increase transparency in the ownership of UK land. Companies and other legal entities governed by the law of a country or territory outside of the UK which own land in the UK satisfying certain requirements, or wish to own such land, must now register information with Companies House. A new Register of Overseas Entities ("the ROE") has been created and certain details of the registered overseas entities and their beneficial owners are available to the public.
Read moreEWS1 update
A joint statement made by The Royal Institution of Chartered Surveyors ('RICS') and six major lenders has clarified the position of the lender and valuation industries with regard to fire safety remedial works and mortgage lending.
Read moreRICS revised Rules of Conduct – coming soon
The RICS's new Rules of Conduct are due to come into force on 2 February 2022. The rules combine the previously separate codes for individuals and firms in force since 2007 with the Global Professional and Ethical Principles from 2009, with the intention of providing a single, concise summary of all relevant principles, in order to allow RICS member firms and clients to understand what good professional practice looks like.
Read moreDoes it matter if "the price is right"?
The recent case of Serene Construction Ltd v Salata and Associates Ltd has offered further insight on the Courts' approach to claims against bank-appointed receivers where they are instructed to market and sell land.
Read moreBusiness Rates – an unpopular tax imposed in unfortunate circumstances
It is almost trite to say that retailers have had a tricky time over the last 20 months. The combination of enforced closures, and more recent supply chain difficulties and staff shortages have left them reeling. On 1 July the business rates holiday ended and, although rates will be discounted by up to 2/3rds for smaller retailers until March 2022, most will come under increased pressures. It is unsurprising that many are calling for a complete overhaul of the business rates system.
Read moreThe Week That Was - 5 November 2021
Welcome to The Week That Was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 29 October 2021
Welcome to The Week That Was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 22 October 2021
Welcome to The Week That Was, a round-up of key events in the construction sector over the last seven days.
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