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08 Apr 2025
Tax reporting for low income trusts and estates
From 6 April 2024, all trusts and estates with any type of income up to £500 do not require a tax return.
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08 Apr 2025
Key stages of a sports development project
Sports facilities are crucial assets for a club, and modernising or constructing new ones requires careful planning and execution. Enhanced facilities improve experiences for athletes, spectators, and the community, provide better training environments, boost the club’s image, attract investment, sponsorship, and players, and increase revenue. This article outlines the key stages in upgrading or constructing sports club facilities.
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08 Apr 2025
Understanding CRBOT: essential guidelines for trustees
Does your trust have any Irish connections ? Don’t be caught out. The rules requiring registration on the Irish Central Register are wider than you think - trusts holding bonds issued by a Irish financial institution will be caught.
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08 Apr 2025
Issues to consider when holding property in trust
Does your Trust hold occupied residential property ? We look at the requirements for trustee landlords.
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08 Apr 2025
“PPI on wheels”: The FCA intervenes in Johnson, Wrench and Hopcraft
The latest update in Mills & Reeve’s series on the Motor Finance Appeal details the FCA’s intervention in the final day of the Supreme Court Hearing of Johnson, Wrench and Hopcraft.
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02 Apr 2025
Dobbies Garden Centres: What is a meeting?
Scottish Court of Session holds that a restructuring plan meeting could occur through a single proxy holding for more than one creditor.
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02 Apr 2025
English court recognises Russian bankruptcy order
The English court recognised a Russian bankruptcy order. When doing so, the court confirmed that two companies who were “strangers” to the bankruptcy had no legitimate interest in opposing the application for recognition of the Russian bankruptcy order.
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02 Apr 2025
What FemHealth innovators should think about when recruiting staff
FemHealth innovators starting a business or scaling up may feel overwhelmed by the legal and regulatory requirements that they must comply with. This includes employment law which is a critical aspect of any business but can sometimes be overlooked in the early planning stages. But with the upcoming changes in employment law published in the Employment Rights Bill it puts these issues even higher up the agenda.
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02 Apr 2025
Specialty Steel restructuring plan moves to next stage
This latest restructuring plan decision relates to Liberty Steel’s subsidiary, Speciality Steel, and looks at whether the court should order that a plan should be put to creditors when that plan may change between convening hearing and creditor meetings.
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02 Apr 2025
How (not) to defend against winding up petitions
While the threshold for demonstrating that a debt is disputed in insolvency proceedings isn't a particularly high one, the case of Enfield v Park Estate shows that the court won't permit baseless or speculative defences to frustrate a creditor’s petition for winding up.
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02 Apr 2025
An unrecognised foreign judgment does not create a debt
The Court of Appeal has ruled that a bankruptcy petition may not be presented on the basis of a foreign judgement which had not first been recognised or registered in England.
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02 Apr 2025
An order for oral examination may be oppressive
The Joint Liquidators of Farfetch Limited (a company that was incorporated in the Cayman Islands) sought relief Article 21 of the UNCITRAL Model Law on Cross-Border Insolvency. The Liquidators had indicated that they have suspicions of mismanagement. They asked the court to require that three individuals, each of whom had been involved with the management of Farfetch, to: i) attend an oral examination; and ii) produce documents in specified categories.
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02 Apr 2025
Court remedies defect after failure to extend administration
Administrators had failed to extend an administration, due to an innocently made error in failing to seek the consent of four secured creditors.
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28 Mar 2025
Pressing the big red button - repudiatory breach as an option for removing a tenant
When a tenant is in breach of their lease obligations, landlords have various remedies at their disposal, each varying in their level of severity. The case of Ramsbury Properties Ltd v Ocean View Constructions Ltd [2024] demonstrates the application of a more uncompromising option and the possibility of terminating for a repudiatory breach in exceptional circumstances.
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28 Mar 2025
HMRC publishes new guidance regarding PISCES
HMRC have published guidance on the tax implications in relation to employees trading their shares on PISCES, a new type of stock market set to be introduced in 2025.
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28 Mar 2025
Identity verification with Companies House - what you need to know
Outline of the requirements for identity verification with Companies House under the Economic Crime and Corporate Transparency Act 2023. Why identity verification is being introduced under ECCTA, process for identity verification and who needs to have their identity verified.
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27 Mar 2025
CMA sends clear signal on competition law in labour markets in wrapping up worker pay probes
The CMA fined sports broadcast and production companies over £4m for anti-competitive practices and closed a related investigation into non-sport content. New guidance for employers on avoiding anti-competitive behaviour in labour markets will be published soon.
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25 Mar 2025
Limited scope for fresh inquests
A recent judicial review claim will be of interest to inquest practitioners where the High Court examined the Coroner’s inquest into the death of a prisoner in custody.
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