Bryan Cave Leighton Paisner

This Practice Note has been archived and is not maintained. 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.

This Practice Note, drafted by Alison Cartin of Taylor Wessing 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.

This Practice Note looks at initiatives intended to encourage small and medium-sized enterprises (SMEs) to bid for public contracts without infringing the public procurement rules. Focusing on procurement under the Public Contracts Regulations 2015, it summarises the gradual reforms introduced with the aim of improving SME access to public contracts and identifies some of the best practice guidance for contracting authorities.

This Practice Note considers the use of e-Procurement for sourcing in the public sector, ie the process leading to the award of a public contract or framework agreement (often referred to as ‘e-Sourcing’). This includes the use of electronic means, e-Auctions, Dynamic Purchasing Systems and wider developments for public procurement in accordance with the Public Contracts Regulations 2015.

This Practice Note analyses the climate-related disclosure requirements for asset managers, life insurers and Financial Conduct Authority (FCA)-regulated pension providers set out in the FCA Handbook, ESG sourcebook. The note covers, among other things, the asset managers and asset owners that are in scope of the rules; climate-related reports; the Task force on climate-related financial disclosures (TCFD) entity and product reports, group level disclosures and delegate reports. It also looks at the ESG sourcebook’s interaction with the EU Sustainable Finance Disclosure Regulation (Regulation (EU) 2019/2088) as amended by Regulation (EU) 2020/852 (EU SFDR).

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.

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.

This Practice Note is archived from IP completion day onwards. Produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP, it 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.

This Practice Note looks at the Insurers (Reorganisation and Winding-Up) Regulations 2004, SI 2004/353 as they apply to insurers post-Brexit (if after 11pm on 31 December 2020). In particular it considers the changes implemented by the Brexit SI, the Credit Institutions and Insurance Undertakings Reorganisation and Winding Up (Amendment) (EU Exit) Regulations 2019, SI 2019/38. Produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner.

This Practice Note provides an overview of the public procurement regime for concession contracts under the Concession Contracts Regulations 2016. It considers the definition of a concession contract, the types of concession contract caught by the regime, specific situations and exclusions and the key procedural requirements.

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.

This Precedent is a chairperson’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.

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.

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.