Wedlake Bell Insights

    • Bulletins
    • Sep 24, 2025

    Attorney General of Trinidad and Tobago v CL Financial Ltd

    The liquidation at the root of the dispute was that of CL Financial Ltd, a substantial company incorporated in Trinidad and Tobago, which was in compulsory liquidation, having been wound up by the High Court in September 2017 on a

    More about Attorney General of Trinidad and Tobago v CL Financial Ltd
    • Bulletins
    • Sep 22, 2025

    Nicholson v Masood

    The liquidator applied to strike out the parts of the respondents’ points of defence denying that the company had traded from the premises as claimed on the ground that doing so amounted to a collateral attack on a judgment of

    More about Nicholson v Masood
    • Bulletins
    • Sep 16, 2025

    Yorkshire Council v KMG

    KMG SICAV-SIF-GB Strategic Land Fund (referred to in the judgment as “the sub-fund”), was a so-called “dedicated fund” of a specialised investment company called KMG SICAV-SIF-SA, which had been incorporated as a Luxembourg public limited company in 2008. That company

    More about Yorkshire Council v KMG
    • Bulletins
    • Sep 10, 2025

    Unlocking the power of gifts out of surplus income

    What is “surplus income”?  Surplus income is what is left over after deducting an individual’s normal expenditure from their annual after tax income. Normal expenditure is very specific to an individual’s circumstances; ‘normal’ is what is standard and habitual for

    More about Unlocking the power of gifts out of surplus income
    • Bulletins
    • Sep 9, 2025

    The implementation of compulsory identity verification: Autumn 2025

    Who needs to verify? The ID-V regime will apply to all new and existing company directors (modified for other registered business vehicles), PSCs and anyone filing on behalf of UK companies. The aim of targeting these key individuals is to improve

    More about The implementation of compulsory identity verification: Autumn 2025
    • Bulletins
    • Sep 2, 2025

    DG Resources Ltd v Revenue and Customs

    Among the changes effected by the Economic Crime and Corporate Transparency Act 2023 was, with effect from 4 March 2024, the introduction of an obligation of a limited company to use an “appropriate address” for its registered office (s 86(1)

    More about DG Resources Ltd v Revenue and Customs
    • Bulletins
    • Aug 21, 2025

    Could tax reform speculation chill the residential property market?

    In the news this week, headlines have been dominated by speculation of no less than 4 major tax changes that could reshape the residential property market. With the Autumn Budget approaching, uncertainty is mounting over how these proposals might affect

    More about Could tax reform speculation chill the residential property market?
    • Bulletins
    • Aug 14, 2025

    Upcoming changes to the NSIA notification service: Transition to gov.UK one login

    From 2 September 2025, users will be required to access the NSIA notification service using the GOV.UK One Login, replacing the current multi-factor authentication system. GOV.UK One Login is a single sign-in system that enables users to access various government services

    More about Upcoming changes to the NSIA notification service: Transition to gov.UK one login
    • Bulletins
    • Aug 12, 2025

    Employment Rights Bill – Key amendments update

    In our view, some changes will likely be accepted, while others may face opposition when the ERB returns to the House of Commons. Below is a summary of the most important changes and their implications for employers and their workforce:

    More about Employment Rights Bill – Key amendments update