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Is your LLP agreement due a health check? News - Briefing

Date: 13/07/2018 Authors : Jonathan Haley, Grania Baird

The financial services sector was quick to embrace the Limited Liability Partnership (LLP) as a business vehicle following its inception in 2001. The combination of limited liability, flexibility and tax transparency made it particularly attractive to an innovative and fast-moving industry.

Working Together to Safeguard Children News - Briefing

Date: 12/07/2018 Authors : Katie Rigg, Jane Foster

Last week, the Department for Education (DfE) published a long-awaited update to Working Together to Safeguard Children (July 2018) (WTSC), which comes into force immediately, replacing Working Together to Safeguard Children (2015).

OFS fining regime: what lies ahead News - Briefing

Date: 11/07/2018 Authors : William Charrington

In December 2017 the Department for Education published the Government consultation,  Office for Students: monetary and financial penalties . This set out various proposals in respect of the OFS’s power to impose fines for a breach of an ongoing registration condition. The Government subsequently...

Council of University Chairs & OfS recently published guidance News - Briefing

Date: 11/07/2018 Authors : Kathleen Heycock

OfS: what doesn’t it do for students? News - Briefing

Date: 10/07/2018 Authors : Kathleen Heycock

My colleagues have given a very useful summary of certain aspects of the new OfS regime and the impact on Universities here . I would like to explore a hugely topical and concerning issue for universities which is not currently regulated by the OfS: safeguarding and student welfare.

The Office for Students and charity law regulation News - Briefing

Date: 10/07/2018 Authors : Elizabeth Jones

The new regulatory landscape for higher education institutions (HEIs) in England, with its greater focus on students and their experience, has now been in place for several months.

Trustee Survival Guide: Requirement to Correct News - Briefing

Date: 09/07/2018 Authors : Andrew Watters, Alexis Hille

What is the Requirement to Correct? The UK Government has tried for several years to encourage UK taxpayers to regularise their UK tax affairs by making available a number of disclosure programmes which offered (relatively) favourable terms on which non-compliant taxpayers could come clean.

The shelving of the Goods Mortgages Act – is the writing on the wall for secured “art on the walls”? News - Briefing

Date: 05/07/2018 Authors : Bethan Waters

It was always going to be a big ask.   The Law Commission’s proposal to use its fast track “special Parliamentary procedure” to replace the Dickensian Bills of Sale Acts of 1878 and 1882 (the Acts) with a whole new goods mortgages regime in the lifetime of a Parliament already struggling to cope...

Authorised push payment fraud: the FCA and the FOS propose wider jurisdiction for payer complaints News - Briefing

Date: 04/07/2018 Authors : Jessica Reed

The Financial Conduct Authority has announced plans to make it easier for victims of authorised push payment fraud to make complaints about payment services providers who receive the fraudulent payments. 

UK Residential property – Tax for the foreign investor News - Briefing

Date: 29/06/2018 Authors : Charlotte Black, Robert Field

During the past five years the UK residential property market has been the subject of much scrutiny by the media and from across the political spectrum. Recent governments have responded by implementing a plethora of measures. There are now higher taxes on prime real estate, in particular where t...

UK Commercial property - Tax for the foreign investor News - Briefing

Date: 29/06/2018 Authors : Robert Field, Charlotte Black

Bringing foreign investment into the UK residential property market within the scope of UK tax in 2015 may have been viewed by the government as a soft target. From April 2019 investors will have to consider the impact of UK taxes on investment into commercial property and the effect that has on...

HMRC publishes guidance on the Museums and Galleries Exhibition Tax Relief News - Briefing

Date: 22/06/2018 Authors : Laetitia Ransley

HMRC has updated its guidance on creative industry tax reliefs from Corporation Tax to provide further clarity on the operation of Museums and Galleries Exhibition Tax Relief (MGETR).

Charities that are connected with non-charitable organisations: Maintaining your charity’s separation and independence News - Briefing

Date: 21/06/2018 Authors : Anne-Marie Piper

Charities that are connected with non-charitable organisations: maintaining your charity’s separation and independence” is the title of draft guidance which was put out for consultation by the Charity Commission in February. There have been a number of recent cases in which the Commission’s...

Easing the pain for charities exiting pension schemes News - Briefing

Date: 21/06/2018 Authors : Graham Williams

In recent years, the "employer debt" legislation for pension schemes has become a major headache for many charities and other voluntary sector bodies. Now, the Department for Work and Pensions has introduced a new mechanism that allows an employer to leave a multi-employer pension scheme, without...

Online charity advertising – the wrangle over VAT News - Briefing

Date: 21/06/2018 Authors : Charlotte Black

Many charities advertise to raise awareness of their cause and promote giving and  they are generally afforded relief from VAT on their advertising costs. However, it has become apparent that HMRC now questions the availability of VAT “zero rating” when charities advertise on third party online...

When your trading subsidiary pays your trustees – a recent Charity Commission inquiry News - Briefing

Date: 21/06/2018 Authors : Rachel Holmes

Many readers will be aware of the Charity Commission's current consultation on arrangements between charities and connected non-charitable organisations. One issue covered in that consultation (on page 11) is the need for charity boards to authorise fees that will be paid by a trading subsidiary ...

“NOM’s the word”: Supreme Court rules on oral variation to contract News - Briefing

Date: 19/06/2018 Authors : Jonathan Came

It is well-established law that parties to a contract may vary its terms by agreement, provided that such a variation is supported by consideration (unless executed as a deed), and that the parties observe any formal requirements specified under the contract. In the recent case of Rock Advertisin...

Some sites come with too high a price: Why securing a site might undermine profit News - Briefing

Date: 19/06/2018 Authors : Anthony McNamee

The case of Parkhurst Road Limited v Secretary of State for Communities and Local Government and the London Borough of Islington has attracted considerable attention. It stemmed from the London Borough of Islington (LBI) refusing planning permission for a housing development at Parkhurst Road (a...

Damages for breach of restrictive covenant News - Briefing

Date: 19/06/2018 Authors : Graham Anderson

Background In Wrotham Park Estate v Parkside Homes , the defendant built a housing development in breach of a restrictive covenant. The claimant was awarded damages based on the hypothetical sum it could have charged to release the covenants, calculated as a share of the defendant's profits. This...

May an LPA consider mitigation measures when deciding if an Appropriate Assessment is required? News - Briefing

Date: 19/06/2018 Authors : Jay Sattin

The Conservation of Habitats and Species Regulations 2017 require consideration of the impacts of a plan or project on a European site. Plans or projects include development plans and proposals for new development. The process is referred to as a Habitats Regulation Assessment ("HRA") and has...

Highways - a turning point in legal liability? News - Briefing

Date: 19/06/2018 Authors : Andrew Wade

It is a common enough scenario: a driver's vision at a 'T' junction is obscured by an obstruction on the adjacent land. The driver pulls out and an accident ensues. It could even be the adjacent land is a development site. Who is to blame?

The worst case scenario: Court of Appeal clarifies the extent of the duty to explain risks of a product to customers News - Briefing

Date: 19/06/2018 Authors : Kate Allass, Jolyon Connell

Summary The Court of Appeal has considered the duty of banks selling financial products to business customers to explain the extent of the risks involved. In this briefing note, Jolyon Connell and Kate Allass review the decision in Property Alliance Group Ltd v The Royal Bank of Scotland Plc [201...

Agreements for the promotion and sale of development land News - Briefing

Date: 13/06/2018 Authors : Paul Krafft, Rachel Lewis 

The message from the government is clear: the housing market is broken and more homes need to be built. The need for houses provides significant opportunities for religious organisations which have surplus land. This article focuses on the building of houses on open land, such as playing fields,...

AML - more changes, more transparency News - Briefing

Date: 24/05/2018 Authors : Debbie Pennington, Katy Ruddell, Nicola Pomfret

Trustees and professional advisers will already be feeling the compliance burden placed on them following the implementation of the Fourth Anti-Money Laundering Directive ( MLD4 ). The Fifth Anti-Money Laundering Directive ( MLD5 ) extends the scope of MLD4 and introduces greater transparency.

Structuring for Success: Investing tax-efficiently in UK businesses News - Briefing

Date: 23/05/2018 Authors : James Bromley

1. Background 1.1 Notwithstanding various recent legislative changes, the UK remains a ‘business-friendly’ jurisdiction in which to invest from a tax perspective. Most notably, non-UK residents will still not normally be liable for any UK tax on income and capital gains they receive from UK...

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