Insights

News

Adams v Options SIPP UK LLP

On 18 May 2020, the Chancery Division handed down judgment in Adams v Options SIPP UK LLP [2020] EWHC 1229 (Ch) (originally known as Adams v Carey), a landmark test case on the potential liability of an execution-only SIPP provider... Read more

Tuesday 19 May 2020

Recent Cases

Adams v Options SIPP UK LLP [2020] EWHC 1229 (Ch)

High Court of Justice

Fenner Moeran KC
Tuesday 19 May 2020

News

No tax relief on pension contributions paid in shares

Commentary by Michael Ashdown In a decision which threatens to bring turmoil to vast number of SIPPs (self-invested personal pensions), the Upper Tribunal has decided in HMRC v Sippchoice Ltd [2020] UKUT 149 (TCC) (Roth J and Upper Tribunal Judge... Read more

Monday 18 May 2020

Articles

No tax relief on pension contributions paid in shares

By Michael Ashdown
Monday 18 May 2020

Recent Cases

Barrowfen Properties Limited v Stevens & Bolton LLP [2020] EWHC 1145 (Ch)

High Court of Justice

Lexa Hilliard KC | Tim Matthewson
Monday 18 May 2020

Webchats

Adoption by administrators after Carluccio’s and Debenhams

David Pollard, Thomas Robinson and Tara Taylor discuss the adoption of contracts by administrators following the decisions in Carluccio’s and Debenhams.

David Pollard | Thomas Robinson KC | Tara Taylor
Friday 15 May 2020

News

Estates Gazette Podcast: What the Supreme Court ruling in Duval means for lease covenants

Following the handing down of the judgment in The Supreme Court case of Duval v 11-13 Randolph Crescent, Joanne Wicks QC and Emer Murphy have recorded a podcast where they discussed the significance of the case with EG’s deputy legal... Read more

Wednesday 13 May 2020

News

Business transactions, beneficial title and resulting trusts: the meaning of “payment” within the unauthorised payments charge regime

Commentary by Jonathan Davey QC In the recent Court of Appeal (“CA”) decision of Clark v HMRC [2020] EWCA Civ 204 (“Clark”) the Court gave valuable guidance as to the meaning of “payment” for the purpose of the imposition of... Read more

Monday 11 May 2020

Articles

Business transactions, beneficial title and resulting trusts: The meaning of “payment” within the unauthorised payments charge regime

By Jonathan Davey KC
Monday 11 May 2020

Webchats

Property in the pandemic: Impact on 1954 Act proceedings (Part II)

Benjamin Faulkner and Harriet Holmes return with their discussion focusing on the the effects of C-19 on 1954 Act proceedings. In Part II, they consider the effects on upcoming unopposed lease renewals.

Benjamin Faulkner | Harriet Holmes
Wednesday 6 May 2020

Recent Cases

Duval v 11-13 Randolph Crescent Ltd [2020] UKSC 18

Supreme Court

Joanne Wicks KC | Emer Murphy
Wednesday 6 May 2020

News

Duval v 11-13 Randolph Crescent Ltd: Limits on Landlords

The Supreme Court has now given judgment in the case of Duval v 11-13 Randolph Crescent Ltd and there can be little doubt of its significance for landlords of blocks of flats and flat owners alike. Where a building or... Read more

Wednesday 6 May 2020