Charles Russell Speechlys LLP

This Practice Note considers appeals against decisions made by the communications regulator in the UK, Ofcom. In this context, it takes account of relevant UK law, considers the establishment and functions of Ofcom and the ways in which Ofcom’s regulatory decisions may be challenged at the Competition Appeal Tribunal (and subsequently the Court of Appeal), and/or the High Court.

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 pensions 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 Q&A explains the concept of decennial liability and decennial insurance.