The matter came on appeal before Sir Anthony Mann, sitting as a High Court Judge, who upheld her decision (Webb & Anor v Eversholt Rail Ltd & Anor [2026] EWHC 101 (Ch)). He rejected no fewer than 10 grounds of
More about Webb v Eversholt Rail LimitedHigh Value Council Tax Surcharge For many years, the UK stood apart from our European neighbours by not imposing an annual property tax beyond standard council tax. While speculation about a “mansion tax” has circulated for many years, it never
More about Considering investing in a prime residential property in England? Here’s what you need to know about Stamp Duty Land Tax and the new High Value Council Tax SurchargeThe Code The City Code on Takeovers and Mergers (the Code) has, for nearly 60 years, been the rule book for the conduct of takeovers, ensuring fairness, transparency and certainty. Administered by The Panel on Takeovers and Mergers (the Panel),
More about Navigating the Takeover Code – key changes effective February 2026It is difficult to negotiate a fair financial settlement, or for a Judge to determine a fair outcome for financial division on divorce, without knowing what is in the “matrimonial pot”. For this reason, business assets are often valued in
More about Business valuations in divorce and financial remedy proceedingsThe 2032 date for possession was fixed having regard to “exceptional circumstances” within the meaning of s 335A(3) Insolvency Act 1986 identified by the deputy judge which resulted in his exercising his discretion pursuant to s 335A(2) IA 1986 to defer
More about Reid-Roberts & Anor v Mei-Lin & Anor1. Gateway 2 progress Early indications are that the operational changes to the Building Safety Regulator (BSR) made in the latter half of 2025 are showing signs of cutting through the well-publicised Gateway 2 delays. Statistics released by the BSR
More about Building Safety: what to expect in 2026STAGE 1: Auction opening and indicative offers The starting point in M&A auctions is usually the preparation of an information memorandum by the seller about the target and the opportunity to acquire it. This is circulated – subject to a
More about Under the hammer – the auction process in M&AWhat happened? The Seller, Henley Developments, obtained outline planning permission for a residential development site in Ebbsfleet, Kent and exchanged contracts to sell one of the development parcels to Weston Homes for £14,500,000. Weston Homes paid a 5% deposit on
More about Termination clauses: start as you mean to finish2026 begins with renewed momentum: fresh starts, evolving rules for wealth and estate planning, and a lively political backdrop. After a year of significant change in terms of tax policy and regulatory frameworks, we hope that 2026 brings greater certainty,
More about In Trust – January 2026The claimant company had brought proceedings against a local authority (Blackburn With Darwen Borough Council) in the Manchester Technology and Construction Court seeking damages for wrongful termination of a contract for the construction of a new bus station in Blackburn.
More about Thomas Barnes & Sons PLC v Blackburn With Darwen Borough Council