Insights

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    Articles

    Another ticking time bomb? Failing to comply with Section 37 of The Pension Schemes Act 1993

    By Paul Newman KC
    Tuesday 3 September 2019

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    News

    Another ticking time bomb? Failing to comply with Section 37 of The Pension Schemes Act 1993

    Commentary by Paul Newman QC A strong candidate for the most important pensions case of this century is Bestrustees v Stuart [2001] EWHC 549 (Ch), as it confirmed the invalidity of attempts to equalise retirement ages of male and female... Read more

    Tuesday 3 September 2019

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    News

    Tax simplification and lifetime gifts: payment of Inheritance Tax and the nil rate band

    Commentary by Emily Campbell In my last piece, I set out the areas of the second report of the Office of Tax Simplification’s Inheritance Tax review (“Simplifying the design of Inheritance Tax”) relating to lifetime gifts. It is the purpose... Read more

    Friday 23 August 2019

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    Articles

    Shareholders’ control under the Insolvency Act 1986: A change in position

    By David Pollard
    Wednesday 21 August 2019

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    News

    Proving common intention in rectification cases: how does it apply to pension schemes following FSHC Group Holdings?

    Commentary by Paul Newman QC The tortuous saga of how common intention is to be established for the rectification of documents has taken another twist with the Court of Appeal’s decision in FSHC Group Holdings Ltd v GLAS Trust Corp... Read more

    Monday 12 August 2019

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    Articles

    Proving common intention in rectification cases: how does it apply to pension schemes following FSHC Group Holdings?

    By Paul Newman KC
    Monday 12 August 2019

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    News

    Jonathan Seitler QC quoted in The Sunday Times

    Jonathan Seitler QC has been quoted in The Sunday Times (11 August 2019 edition) in an article discussing the most common causes of property disputes in a tumultuous UK housing market. Jonathan points to several causes of disputes such as... Read more

    Monday 12 August 2019

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    News

    Inheritance tax simplification and lifetime gifts

    Commentary by Emily Campbell A survey of the history of taxation shows a range of taxes aimed at gifts and inheritance, such as probate duty (introduced in 1694) and estate duty (introduced in 1884). Capital transfer tax was introduced as... Read more

    Friday 9 August 2019

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    Articles

    Open (in)justice: privacy, open justice and human rights

    By Gilead Cooper KC
    Wednesday 7 August 2019

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    Articles

    Contesting Pensions Regulator’s action means playing by the court rules (Chappell v The Pensions Regulator)

    By James Walmsley
    Wednesday 7 August 2019

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    Recent Cases

    National Joint Stock Company Naftogaz of Ukraine v Public Joint Stock Company Gazprom [2019] EWHC 658 (Comm)

    Queen's Bench Division (Commercial Court)

    Alan Gourgey KC | Bobby Friedman KC
    Thursday 1 August 2019

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    News

    Application for immediate enforcement of an arbitral award of $3 billion successfully resisted following judgment

    Alan Gourgey QC and Bobby Friedman successfully appeared for the respondent in National Joint Stock Company Naftogaz of Ukraine v Public Joint Stock Company Gazprom [2019] 2 Lloyd’s Rep. 20, resisting an application in the Commercial Court for immediate enforcement... Read more

    Thursday 1 August 2019

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