Charles Russell Speechlys LLP

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Contributions by Charles Russell Speechlys LLP

2

Luxembourg—cross border banking and finance guide
Practice notes

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

The tax treatment of additional voluntary contributions
Practice notes

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’.

Contributions by Charles Russell Speechlys LLP Experts

18

Decennial insurance
Practice notes

This Practice Note explains the concept of decennial liability and decennial insurance. It contrasts decennial insurance with latent defects insurance.

Influencer agreements—key issues
Practice notes

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.

Mortgages—multiple fixed charges and insufficient equity
Practice notes

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.

Sports media and broadcasting
Practice notes

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.

Trust and tax planning for landed estates
Practice notes

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 and business property relief and any relevant heritage property reliefs.

Trust disputes—trustees' removal under section 41 of the Trustee Act 1925
Practice notes

This Practice Note covers the purpose and procedure of section 41 of the Trustee Act 1925 (TA 1925), which confers jurisdiction on the court to appoint or replace trustees in certain circumstances. It also considers alternative routes that may be available to practitioners and distinguishes between the applicability of TA 1925, s 41 and the court's inherent jurisdiction to remove trustees.

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