Bryan Cave Leighton Paisner

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Contributions by Bryan Cave Leighton Paisner Experts

28

Brexit risk management guide
Practice notes

This Brexit risk management guide identifies five key priorities for Brexit risk management and gives the heads-up on why each one is important. It includes a series of mini action lists that suggest action points for each priority area and encourage you to record your organisation’s current level of compliance.

CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellings
Practice notes

This Practice Note, drafted by Alison Cartin of Berwin Leighton Paisner LLP, outlines the availability of principal private residence relief (PPR relief) from 6 April 2015 on the disposal of an overseas dwelling by a UK resident individual and on the disposal of a UK dwelling by a non-UK resident individual. The PPR relief provisions were amended by Finance Act 2015 when the non-resident capital gains tax (CGT) charge was introduced. It considers the restriction of PPR relief post-5 April 2015 (including the day count test, the interaction of the PPR day count test and the UK statutory residence test (SRT), the interaction of permitted absences reliefs and the restriction of PPR relief) and s 222 TCGA 1992 elections and s 222A TCGA 1992 notices.

IHT—deduction of liabilities
Practice notes

This Practice Note, originally written by Alison Cartin of Berwin Leighton Paisner LLP and maintained by LexisNexis®, outlines how liabilities are taken into account for inheritance tax (IHT) purposes and the restrictions that apply to the deduction of liabilities in the context of estates and trusts. It covers debts and liabilities incurred by individuals and trustees, section 103 of the Finance Act 1986, the restrictions introduced by Finance Act 2013, excluded property from 6 April 2017, assets that qualify for relief from IHT (eg BPR or APR) and the payment of liabilities deducted against the estate on death.

Insolvency of insurers
Practice notes

This Practice Note, produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP, looks at the different insolvency procedures available to an insolvent insurance company, the difficulties unique to insurance insolvency, set-off, valuation of claims, order of priority, limitation and protection of policyholders.

Insurance business transfer schemes
Practice notes

This Practice Note, produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP, considers insurance business transfer schemes under Part VII of FSMA 2000 (also known as Part VII transfers or Part VII FSMA schemes), which allows an insurer to transfer the whole or part of its business without obtaining the consent of individual policyholders. It includes an overview of the Part VII process, the role of the regulator, consultation with regulators and the effect of an order sanctioning a Part VII transfer.

Insurers (Reorganisation and Winding-Up) Regulations
Practice notes

This Practice Note, produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP, looks at the Insurers (Reorganisation and Winding up) Regulations 2004 (SI 2004/353)—the EU rules for the winding-up of authorised insurers, the modifications to the general law of insolvency implemented by the regulations, the recognition of EEA rights and third country insurers.

Non-resident CGT—summary [Archived]
Practice notes

This archived Practice Note, written by Alison Cartin of Berwin Leighton Paisner LLP, gives an overview of the non-resident capital gains tax (NRCGT) charge that applied to certain non-UK resident persons when they disposed of UK residential property on or after 6 April 2015 and before 6 April 2019.

Protectors
Practice notes

This Practice Note written by Alison Cartin, Associate Director at Bryan Cave Leighton Paisner LLP explains the role of the protector of a trust, the reasons why a settlor might choose to appoint a protector and the powers and liabilities of a protector. It also explains how to appoint a protector and issues to consider when drafting a trust with a protector.

Advertisement of scheme meeting
Precedents

This Precedent is an advertisement (or advert), produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP, advertising the meeting of creditors under a scheme of arrangement, as ordered by the court.

Bulk Transfer Agreement
Precedents

This document provides a precedent bulk transfer agreement for the bulk transfer of a group of members from one occupational pension scheme (the transferring scheme) to another occupational pension scheme(the receiving scheme).

Chairman’s report on scheme meeting
Precedents

This Precedent is a Chairman’s (or chair’s) report of a meeting of creditors in a scheme of arrangement. This sets out to the court the results of that meeting. This is produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP.

Claim form (
Precedents

This Precedent is a claim form (CPR Part 8), produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP, for an application to court by a company for a scheme of arrangement under Part 26 of the Companies Act 2006. This claim form sets out the terms of the order sought sanctioning the scheme, together with appropriate directions in relation to the summoning and conduct of meetings of creditors to consider and, it thought fit, approve the scheme.

Explanatory statement for a scheme of arrangement
Precedents

This Precedent, produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP, is an explanatory statement for a scheme of arrangement of a company, to be used when applying for a scheme of arrangement under Part 26 of the Companies Act 2006.

Indicative timetable for a scheme of arrangement under Part 26 of the Companies Act 2006
Precedents

This Precedent, produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP, sets out the full timetable for a scheme of arrangement (also known as part 26 schemes or s 895 schemes), including when to draft the documentation, when to apply to court, who and when to make notifications to and when to advertise.

Order to convene creditor’s meetings for a scheme of arrangement
Precedents

This Precedent, produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP, is an order of the court ordering that a creditors meeting be convened (ie a convening order) relating to a proposed scheme of arrangement under Part 26 of the Companies Act 2006.

Sanctioning order for scheme of arrangement
Precedents

This Precedent is an order of the court sanctioning the scheme of arrangement (a sanction order), produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP.

SCHEME OF ARRANGEMENT
Precedents

This Precedent, produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP, is for a scheme of arrangement between a company and its creditors under Part 26 of the Companies Act 2006.

Other Work
Avoiding unwanted attention—how senior managers should fulfil their personal regulatory duties

Following the introduction of the Senior Managers & Certification Regime, the regulators’ appetite for pursuing enforcement cases against senior managers is ever increasing. Adam Jamieson, Senior Associate at Bryan Cave Leighton Paisner LLP, shares some insider tips on what steps senior managers should be taking to fulfil their personal regulatory duties and, ultimately, avoid becoming the subject of regulatory enforcement action.

Buying goods from the EU for supply in the UK in the event of no trade deal—checklist

This Checklist sets out the key considerations to take into account when buying goods from the EU for supply in the UK in a no trade deal scenario.

Buying services from the EU in the UK in the event of no trade deal—checklist

This Checklist sets out the key considerations for a UK business to take into account when buying services (including general outsourcing) in the UK that will be provided from the EU by an EU-based business in a no trade deal scenario.

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