February 26, 2025

John Abbott

Arbitration

Arbitration Act 2025

February 26, 2025

John Abbott

Arbitration

The Arbitration Act 2025 received Royal Assent on 24 February 2025 and will inform, in many respects, how arbitrations seated in England & Wales are conducted. The UK Government says that the new provisions introduced by the 2025 Act will keep the UK at the forefront as an arbitration centre and should provide a boost to the UK economy generally.

February 20, 2025

Laytons ETL

Corporate

Takeover Code: Changes to which companies are subject to the Takeover Code that came into effect on 3 February 2025

February 20, 2025

Laytons ETL

Corporate

Takeover Code: Changes to which companies are subject to the Takeover Code that came into effect on 3 February 2025

Last year the Code Committee (the “Committee”) of the Panel on Takeovers and Mergers (the “Panel”) published a consultation proposing amendments to the City Code on Takeovers and Mergers (the “Code”).

February 19, 2025

Laytons ETL

Corporate

FCA provides further guidance on UK MAR

February 19, 2025

Laytons ETL

Corporate

The Financial Conduct Authority (FCA) published on 15 November 2024 its Primary Market Bulletin No. 52 (Bulletin 52). This bulletin provides helpful guidance in relation to applying the UK Market Abuse Regulation (UK MAR) in certain situations.

February 18, 2025

Emma Davies

Employment

Tax Free Compensation for Loss of Office - Think Again!

February 18, 2025

Emma Davies

Employment

Tax Free Compensation for Loss of Office - Think Again!

It is often assumed that the tax-free compensation of up to £30,000 for ‘loss of office’, available under s403 (1) of the Income Tax (Earnings and Pensions) Act 2003 (‘ITEPA’) is an automatic right; however the recent decision of the First Tier Tribunal in Simrajsar Ltd v HMRC [2024] has reminded us that this is not the case.

February 10, 2025

Laytons ETL

Private Client

Independent school fees and VAT: Part 2: The changes in action

February 10, 2025

Laytons ETL

Private Client

Independent school fees and VAT: Part 2: The changes in action

On 7th August of last year we discussed the upcoming changes to the VAT position for Independent Schools. Now we are in the New Year, what can we say about the implementation of these changes?

February 4, 2025

Laytons ETL

Private Client

Autumn 2024 Budget: Key Changes and what is to be expected for future estate planning

February 4, 2025

Laytons ETL

Private Client

Autumn 2024 Budget: Key Changes and what is to be expected for future estate planning

The Autumn 2024 budget (“the Budget”) was publicly announced on 30 October 2024 and whilst it has brought some significant changes, there are many policies that remain the same and some anticipated reforms which were overlooked.

January 28, 2025

Laytons ETL

Real Estate

Guarantees, Warranties and Indemnities in Real Estate

January 28, 2025

Laytons ETL

Real Estate

Guarantees, warranties and indemnities are a means of allocating risk in commercial transactions and are often seen together (usually in a lease or security documents), but all carry very different obligations.

January 23, 2025

Laytons ETL

Corporate

Laytons ETL’s Equity Capital Markets team advises AIM-quoted Tungsten West Plc on fundraising

January 23, 2025

Laytons ETL

Corporate

Laytons ETL’s Equity Capital Markets team advised AIM-quoted Tungsten West Plc, the mining company focused on restarting production at the Hemerdon tungsten and tin mine in Devon U.K., on a fundraising by way of adding an additional tranche G to its existing 2023 Convertible Loan Notes (CLN).

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