This cross border Banking & Finance guide provides a summary of the key issues for lenders providing commercial loan facilities in Luxembourg including loan markets and recent developments, lending, security and guarantees, enforcement, intercreditor issues and governing law and disputes
This Practice Note, written by George Duncan of Charles Russell Speechlys, explains the key features of the Settled Land Act 1925 (SLA 1925) and strict settlements created under SLA 1925 and the effect of the Trusts of Land and Appointment of Trustees Act 1996 on strict settlements. It explains the circumstances in which SLA 1925 is still relevant today and the procedure that should be followed on the death of a life tenant of a strict settlement. The concept of the entail, or ‘fee tail’ is also explained, as is the procedure for barring an entail.
This Practice Note looks at additional voluntary contributions (AVCs). It reviews what they are, the historical background to the tax rules on AVCs, how AVCs operate under the tax regime in operation since 6 April 2006 (A Day) which includes consideration of how tax relief applies to AVCs and the application of the annual and lifetime allowances in relation to AVCs and restrictions on recycling of tax free cash into AVCs. It also considers the pre and post 6 April 2015 tax rules applying to AVCs in relation to ‘pensions freedoms’.
This Practice Note outlines the key aspects covering entry clearance and permission to stay applications in the UK Expansion Worker route, other than the issue of a Certificate of Sponsorship by a sponsor. It looks at the financial, validity and suitability requirements and the period and conditions of permission.
This Practice Note is aimed primarily at brands wishing to engage with influencers (or other talent) for particular social marketing campaigns and advertising promotions in the UK. It covers: what constitutes an influencer in the UK, disclosure requirements, types of breaches and sanctions, regulation and oversight of endorsement activities, ownership rights to sponsored content, steps brands can take to protect their reputation and key provisions in UK influencer agreements.
This Practice Note explains the concept of decennial liability and decennial insurance. It contrasts decennial insurance with latent defects insurance.
This Practice Note is aimed primarily at brands wanting to use influencers (or other talent) for particular social marketing campaigns and advertising promotions. It is intended to give an overview of the key terms usually found in an agreement with an influencer or talent and highlights key issues to be considered when reviewing an influencer agreement.
This Practice Note explains what latent defects are and what type of cover latent defects insurance provides. It examines how the policy operates, what the standard exclusions are and what the advantages and disadvantages are.
This Practice Note, produced in partnership with Peter Levaggi of Charles Russell Speechlys LLP, considers the situation where a borrower/mortgagor with property encumbered by a number of legal mortgages has become insolvent or otherwise defaulted on its obligations. This is a particular problem where the mortgaged property has insufficient value to discharge the total debt. This Practice Note covers the priority of multiple mortgages and remedies available. It includes a look at the principles of marshalling and tacking.
This Practice Note outlines the eligibility criteria for a sponsor employer to issue a Certificate of Sponsorship (CoS) under the Expansion Worker route. Aspects covered include features relating to the sponsor licence that are unique to this route, Certificates of Sponsorship, skill level, salary, and the previous minimum employment requirement. It also looks at the background to the route, and alternative options.
The Senior or Specialist Worker route enables businesses with linked entities overseas to transfer established employees to work in their UK offices in a skilled role. The Graduate Trainee route is for graduate recruits who are being transferred to undertake a role in the UK which is part of a structured graduate training programme, with clearly defined progression towards a managerial or specialist role within the organisation. Both routes are Global Business Mobility routes. This Practice Note outlines the eligibility criteria and procedure for issuing a Certificate of Sponsorship (CoS) by a sponsor employer. It also looks at the skill level, salary, and previous minimum employment requirements.
This Practice Note examines the commercial and contractual aspects of sports media and broadcasting, focusing in particular on the creation, protection and exploitation of sports media rights. It examines what sports media rights are under English law, how footage of a sports event is produced and delivered, and examines the principal terms of a typical sports media rights contract.
This Practice Note, written by Alexander Caton of Charles Russell Speechlys, provides an overview of the key tax planning points for landed estates, including the use of flexible Wills, lifetime giving and the optimisation of agricultural property relief (agricultural relief) and business property relief (business relief) and any relevant heritage property reliefs.
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