TLT

This Practice Note provides practical guidance on the issues that may arise following receipt of a whistleblower report from the perspective of the corporate entity (including limited companies, partnerships and LLPs) receiving the report. It covers the importance of a whistleblowing policy, initial assessment of the report, evidential considerations and responding to the report including self-reporting corporate offences.

This Practice Note outlines several of the pitfalls present, and errors or misunderstandings that may be made, when setting up or operating an employee ownership trust (EOT). It sets out the factors to be aware of and steps to be undertaken in order to prevent these issues from causing delays to the implementation of an EOT or the failure of the EOT structure and its associated tax reliefs.

This Practice Note provides guidance to lawyers representing whistleblowers in criminal investigations. It provides guidance on whether to blow the whistle, who to report to when making a whistleblowing report, dealing with employers’ requests for help and attending corporates’ lawyer interviews. It addresses the subject of privilege from self-incrimination, the difference between UK/US regimes for incentives and protection and dealing with responses to whistleblowing as well as practical tips and pitfalls to avoid.

This Practice Note examines the use of employee ownership trusts (EOTs). This Practice Note specifically examines the issues and considerations surrounding the sale of a company to an EOT including examining the documentation required, potential tax issues and the sale process as a whole. This Practice Note is written in conjunction with Karen Cooper of Cooper Cavendish, and Ben Watson and Douglas Roberts of TLT.

This Practice Note, written in partnership with Ainslie Benzie and Tessa Durham of TLT LLP, looks at the changes introduced by the Moveable Transactions (Scotland) Act 2023, assignations, statutory pledges, the Registers of Statutory Pledges and Assignations, plus the impact on secured lending, asset and invoice financing and impacts for R&I lawyers in Scotland.

This Checklist, produced in partnership with Danielle Borthwick of TLT, discusses the key points applicants should consider when applying for a freezing injunction in an insolvency context including initial considerations, the application, undertakings, penal notice and worldwide freezing orders.