Pinsent Masons

Experts

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Alice Bell
Senior Associate
Pinsent Masons
Anna Hollywood
Associate
Pinsent Masons
Bella Phillips
Associate
Pinsent Masons
Brendan Ryan
Pinsent Masons
Caroline Castle
Pinsent Masons
Charles Blamire-Brown
Lawyer
Pinsent Masons
Charlotte O'Kane
Solicitor
Pinsent Masons
Craig Patterson
Legal Director
Pinsent Masons
David Young
Partner
Pinsent Masons
Deirdre Lynch
Partner
Pinsent Masons
Désirée Fields
Legal Director
Pinsent Masons
Elizabeth Budd
Partner
Pinsent Masons
Eloise Walker
Pinsent Masons
George Furber
Solicitor
Pinsent Masons
Hatice Ismail
Solicitor, Corporate Tax
Pinsent Masons
Hayley Stevenson
Associate
Pinsent Masons
Howard Ridley
Pinsent Masons
Jason McMenamin
Solicitor
Pinsent Masons
Jim Cormack
Pinsent Masons
Kate Turner
Legal Director
Pinsent Masons
Katherine Metcalfe
Partner
Pinsent Masons
Katy Bourne
Senior Associate
Pinsent Masons
Laura White
Senior Associate
Pinsent Masons
Lauro Fava
Pinsent Masons
Louise Fullwood
Legal Director
Pinsent Masons
Louise Mansfield
Senior Associate
Pinsent Masons
Mark Baker
Partner
Pinsent Masons
Mark Shaw
Partner
Pinsent Masons
Marsaili Van Looy
Solicitor
Pinsent Masons
Martin Webster
Pinsent Masons
Max Millington
Partner
Pinsent Masons
Nick Stones
Partner
Pinsent Masons
Nicky Griffin
Solicitor
Pinsent Masons
Nicole Jadeja
Pinsent Masons
Paul Gillen
Partner
Pinsent Masons
Penny Simmons
Pinsent Masons
Rachel Oliphant
Pinsent Masons
Robert Tellwright
Partner
Pinsent Masons
Ruth Tobias
Partner
Pinsent Masons
Sally Williamson
Pinsent Masons
Scott Duncan
Legal Director
Pinsent Masons
Simon Colvin
Pinsent Masons
Stacy Keen
Solicitor
Pinsent Masons
Stephen Woods
Legal Director
Pinsent Masons
Sue Chadwick
Solicitor, Strategic Advisor
Pinsent Masons
Tom Stocker
Partner
Pinsent Masons
Umbreen Meenai
Solicitor
Pinsent Masons
Contributions by Pinsent Masons

6

Power purchase agreements (PPAs)—key terms and issues
Power purchase agreements (PPAs)—key terms and issues
Practice notes

The Practice Note outlines the key terms and issues arising when considering, drafting or reviewing a power purchase agreement (PPA) between an electricity generator and an offtaker/power purchaser. It has been produced in partnership with Shakespeare Martineau.

Second charge mortgage regime
Second charge mortgage regime
Practice notes

Second charge mortgages are loans secured on a property that is already subject to a first ranking charge mortgage. This Practice Note considers the second charge mortgage regime including (i) the transfer of second charge mortgages to the FCA regulated mortgage regime (ii) the treatment of the back book of second charge mortgages that existed before the implementation of the Mortgage Credit Directive (2014/17/EU) on 21 March 2016, and (iii) the rules that apply to second charge regulated mortgage contracts entered into on or after 21 March 2016.

The Data Protection Act 1998 and pensions [Archived]
The Data Protection Act 1998 and pensions [Archived]
Practice notes

This Practice Note covers the data protection obligations that were relevant to pension schemes before 25 May 2018, under the Data Protection Act 1998. This Practice Note also looks at the impact these obligations had on scheme trustees, scheme members, employers and other pension scheme players (eg administrators).

VAT assessments
VAT assessments
Practice notes

This Practice Note describes the extent of HMRC’s powers to make value added tax (VAT) assessments, and the procedures and time limits it must comply with. In some situations, such as when a person fails to submit a VAT return or submits an incorrect return, HMRC can make an assessment for the outstanding VAT. This Practice Note is produced in partnership with Pinsent Masons.

VAT deregistration
VAT deregistration
Practice notes

A person who is registered for VAT in the UK may be deregistered (ie their VAT registration may be cancelled) on a compulsory or voluntary basis. This Practice Note covers the rules on when a business can, or must, have its VAT registration cancelled, and the consequences of deregistration. It also looks at how deregistration interacts with the rules on the option to tax land, transferring a business as a going concern and VAT groups.

VAT recovery on corporate transactions
VAT recovery on corporate transactions
Practice notes

This Practice Note looks at the recovery of VAT paid on professional fees (of accountants, lawyers and other advisers) incurred on business sales and acquisitions, share sales and acquisitions, corporate restructurings, and share issues. It also covers VAT recovery by holding companies. This Practice Note was produced in partnership with Pinsent Masons.

Contributions by Pinsent Masons Experts

65

AIFMD—transparency rules and the prospectus
AIFMD—transparency rules and the prospectus
Practice notes

The Alternative Investment Fund Managers Directive (Directive 2011/61/EU) (AIFMD) was transposed into national law in the UK on 22 July 2013 and introduced requirements concerning transparency and the information which must be disclosed to potential investors prior to making a decision to invest. The principal document for any investor and alternative investment fund manager (AIFM) is the investment prospectus, also known as an information memorandum, which must be drafted to include all information in relation to the investment opportunity to allow an investor to make an informed choice. This Practice Note, written in partnership with Pinsent Masons, lists the prospectus transparency requirements imposed by AIFMD and explores those concepts in relation to preparing an investment memorandum that is fit for purpose.

Assessment of Energy Performance of Non-domestic Buildings (Scotland) Regulations 2016 and action plans for commercial property in Scotland
Assessment of Energy Performance of Non-domestic Buildings (Scotland) Regulations 2016 and action plans for commercial property in Scotland
Practice notes

This note explains how the Assessment of Energy Performance of Non-domestic Buildings (Scotland) Regulations 2016 (AEP Regs 2016), SSI 2016/146 apply to commercial property in Scotland.

Asset-backed contributions for pension schemes
Asset-backed contributions for pension schemes
Practice notes

This Practice Note covers what asset-backed contributions (ABCs) are, how they can be used to reduce deficits in defined benefit (DB) occupational pension schemes and the main considerations when setting up such an arrangement. In particular, this Practice Note looks at the suitability of the arrangement, the investment requirements, the necessary documentation and negotiation process, the main risks involved, the Pensions Regulator’s approach to asset-backed contributions, and other considerations specific to trustees.

Brand protection and enforcement in the Metaverse
Brand protection and enforcement in the Metaverse
Practice notes

This Practice Note sets out the considerations that right holders should take into account when protecting and enforcing their brands in the Metaverse. It covers the points to consider when planning the scope of trade mark or design protection, including identifying and plugging gaps in protection. It also sets out issues to consider when licensing a brand for use in the Metaverse. When it comes to enforcement, this Practice Note deals with monitoring potential infringements, identifying infringers, potential causes of action, jurisdiction issues, remedies and general enforcement challenges. It concludes with some practical tips to assist right holders when protecting and enforcing their brands.

Bribery Act 2010—jurisdictional issues between Scotland and the rest of the UK
Bribery Act 2010—jurisdictional issues between Scotland and the rest of the UK
Practice notes

This Practice Note looks at the territorial application for the prosecution of offences under the Bribery Act 2010 (BA 2010) in Scotland and explains how such jurisdictional issues are dealt with within the UK, particularly where cross-border issues arise. It covers the jurisdictional problems under BA 2010 created as a result of the provisions governing the prosecution of conduct committed outside of England and Wales (eg Scotland) as well as the requirements of the Memorandum of Understanding (MOU) between the Crown Office and Procurator Fiscal Service (COPFS) and the Serious Fraud Office (SFO) for the investigation of bribery offences in Scotland.

Changing the authorised corporate director of an open-ended investment company
Changing the authorised corporate director of an open-ended investment company
Practice notes

This Practice Note examines the key regulatory requirements and issues when changing the authorised corporate director (ACD) of an open-ended investment company (OEIC), including the background to OEICs and ACDs; the circumstances under which a change of ACD will occur; the practical considerations when removing an ACD and the key procedure and timings for changing the ACD of an OEIC.

Commercial actions in the Court of Session in Scotland
Commercial actions in the Court of Session in Scotland
Practice notes

This Practice Note provides an overview of commercial actions in the Court of Session. It provides guidance on what kind of cases fall within the definition of a commercial action and the potential benefits of adopting commercial procedure for appropriate cases. It explains how to start a commercial action, including pre-action considerations, the requirements of the summons and service of the summons. It also covers how to respond to the summons as a defender, how to transfer actions to or from the commercial roll, document disclosure/recovery, adjustment of pleadings and motions. The purpose and procedural requirements of the preliminary hearing and procedural hearing are described and the Practice Note explains how a substantive hearing (debate, proof or proof before answer) is fixed in a commercial action. For each type of hearing, the main procedural requirements are summarised including in relation to lodging documents and witness statements or authorities. It also summarises how to enforce the final decree (decision of the judge), how to appeal the judgment, and the position regarding expenses.

Comparison of priority periods in England (official search with priority) against protected period in Scotland (advance notice)
Comparison of priority periods in England (official search with priority) against protected period in Scotland (advance notice)
Practice notes

This Practice Note considers the differences between the protection given to a purchaser, tenant or lender by an official search with priority (priority search) in England and Wales and an advance notice in Scotland.

Consumer credit law for insolvency practitioners
Consumer credit law for insolvency practitioners
Practice notes

This Practice Note, produced in partnership with Russell Kelsall of TLT LLP and Caroline Castle of Pinsent Masons, looks at how the Financial Conduct Authority regulates consumer credit licences, which consumer credit activities are covered, what activities insolvency practitioners or office-holders may need a consumer credit license for, what interim permission is, which exemptions are relevant plus practical points to consider.

Deeds of conditions and development management schemes in Scotland
Deeds of conditions and development management schemes in Scotland
Practice notes

This Practice Note looks at the management and maintenance of common areas in residential and commercial developments in Scotland using either a deed of conditions or the development management scheme.

Digital Planning in England
Digital Planning in England
Practice notes

This Practice Note covers: the key concepts and definitions of digital planning; the digital planning provisions in the Levelling-up and Regeneration Act 2023 and the Building Safety Act 2022 and the creation of an information management regime to ensure the creation and management of a ‘golden thread’ of fire safety data; consideration of the wider implications of digitisation for planning decisions, in particular emerging concerns relating to Human Rights, the Public Sector Equality Duty, the use of algorithms to inform decision-making and how to maintain good governance standards; and recommendations on how current practice can be adjusted in readiness for the coming changes.

Domain name registration and transfer (.uk)
Domain name registration and transfer (.uk)
Practice notes

This Practice Note explains the rules relating to the registration of domain names within the .uk country code Top Level Domain (ccTLD) and provides guidance on the registration process and the transfer (including licensing) of domain names within the .uk ccTLD.

Domain name transfer (.com)
Domain name transfer (.com)
Practice notes

This Practice Note covers the transfer of domain names, specifically .com and other generic Top Level Domain names. It provides guidance on inter-register transfer and registrant transfer and gives examples of situations giving rise to a transfer, such as resolution of a UDRP domain name dispute. This Practice Note includes tips for buyers and sellers of domain names and a step-by-step guide for achieving transfer.

Employment law in Ireland
Employment law in Ireland
Practice notes

This Practice Note provides an introduction to employment law in the Republic of Ireland. In particular, it looks at the similarities and differences between employment law in the Republic of Ireland, Great Britain and Northern Ireland. It considers the categories of employment status, leave entitlements, the qualifying period and redress under the unfair dismissals legislation, redundancy entitlements, and protected conversations and settlement agreements. The Practice Note goes on to explain the Workplace Relations Commission procedures. It also considers the employment protection that applies in relation to transfers of undertakings. Finally, it outlines immigration requirements and restrictions.

ccTLD domain name transfer agreement (.uk)
ccTLD domain name transfer agreement (.uk)
Precedents

This precedent is a domain name transfer agreement for the transfer of a .uk domain by a registrant within the .UK country code Top-Level Domain (ccTLD), currently sponsored by Nominet. This includes the .UK ccTLD and the various domains operating at the second level of the .UK ccTLD (eg .ac.uk, .co.uk, .org.uk, .me.uk, .sch.uk, .net.uk, .plc.uk, .ltd.uk).

Email notices and email footers
Email notices and email footers
Precedents

This Precedent provides wording for email notices and email footers. It provides a trading disclosure statement, notices and disclaimers including confidentiality notices, disclaimers of views expressed, disclaimers of reliance and disclaimers of responsibility for viruses and malware, notices relating to legal privilege, data protection notices including a privacy notice, an opt out from direct marketing and a monitoring statement, a notice of exclusion of contractual effect, a statement of authentication communications, an environmental responsibility notice and a disclaimer relating to the use of emails for machine learning or other artificial intelligence (AI) purposes. The Precedent also includes drafting notes discussing the relevant law.

Other Work
Comparison of EPC and energy regulations for non-domestic properties in England and Wales and Scotland—checklist
Comparison of EPC and energy regulations for non-domestic properties in England and Wales and Scotland—checklist

This Checklist compares the Energy Performance of Buildings (England and Wales) Regulations 2012 (EPC Regs 2012) and the Energy Performance of Buildings (Scotland) Regulations 2008 (EPC Regs 2008).

Determining whether a Feudal burden survives the Abolition of Feudal Tenure etc (Scotland) Act 2000—flowchart
Determining whether a Feudal burden survives the Abolition of Feudal Tenure etc (Scotland) Act 2000—flowchart

This Flowchart sets out the steps in determining whether a real burden was a feudal burden and whether it has survived abolition.

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