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Where a tenant company is facing potential insolvency, an increasingly common option for seeking to resolve the position is for the company to propose a Company Voluntary Arrangement ("CVA").

Assured Shorthold Tenancies ("ASTs") are the most common arrangement upon which landlords let private residential properties in England.

Construction contracts often contain liquidated damages clauses which set a pre-determined level of damages that the employer is entitled to recover should certain specified breaches occur.

The two parcels of land owned by the parties had previously been held by the same owner.

Recent newspaper headlines have suggested that the Government’s proposed legislation to allow homosexual marriages will force religious groups to marry homosexual couples on religious premises.

For companies which are not listed on the main market and which have a physical presence in the UK, EMI options remain the most tax efficient way of incentivising employees.

The Liechtenstein Disclosure Facility ("LDF") is a new disclosure facility being offered by the UK revenue authorities, HM Revenue & Customs ("HMRC"), which allows those with undeclared funds and a connection with Liechtenstein (either currently or a new connection created before 2015) to regularise any unpaid taxes on those funds in the UK on very beneficial terms (although some of the benefits only apply to liabilities arising before 6 April 2009).

Residence is a hugely important concept for the taxation of individuals, as it has a profound effect on whether, and to what extent, they are subject to tax.

The issue of how much rent administrators of insolvent companies are obliged to pay remains a developing legal issue.

On 9 June 2015, the Court of Appeal overturned the High Court judgment in the case of King v Dubrey & Others [2014].

There are many opportunities in the natural resources market, but whilst the rewards are high so are the risks.

The newsletter details some recent important cases and key developments.

This point was considered recently by the High Court (Technology and Construction Court) in the case of Moorjani & Others v. (1) Durban Estates Limited (2) Ivor Court Freehold Limited [2019] EWHC 1229

The Public Guardian is the official who has responsibility for registering Lasting Powers of Attorney.

55 per cent of family businesses say succession is a barrier to future success; 62 per cent would consider selling up owing to difficulties handing on the business to children or relatives.

The European Commission has published details of a radical overhaul to EU data protection laws.

Recently the European Data Protection Supervisor, Giovanni Buttarelli, spoke about Big Data and Data Protection in a keynote address in Berlin.

OFT issues short form opinion to landowners on collaboration to speed up rural broadband roll out.