Making a Lasting Power of Attorney under the law of England and Wales (an “LPA“) – appointing someone to manage your affairs in England and Wales in the event of you lacking mental capacity to do so yourself – is
More about Managing overseas assets: the reach and limits of a Lasting Power of AttorneyThe facts of the case are complex; a brief summary must suffice. Prax Lindsey was a member of a group of companies which dealt in crude oil, petroleum products and biofuels. It operated a refinery in North Lincolnshire. At the
More about Glencore Energy UK Ltd v Prax Lindsey Oil Refinery LtdIf any of the matters raised in this summary could affect your investment, occupation or development strategy, please speak to your usual contact in the team. In this edition, we have indicated a red, amber and green rating to indicate
More about Quarterly in Advance: Commercial Real Estate – What is on the Horizon?The latter issue gave rise to an interesting, if arid, argument about the scope of the use of s 212 Insolvency Act 1986 and the procedural consequences, which, although important, made little or no difference to the overall result in
More about Hinton v Stobinski1. Ongoing demand for high-quality assets Buyers remain highly selective in the current market. Although capital is still available from private equity and strategic acquirers, it is increasingly focused on businesses with recurring revenues, clear growth prospects and strong governance.
More about Mid-Market M&A TrendsIn recent years, we have seen extreme weather events becoming more frequent, longer lasting and more intense. While warm spells in the UK have lengthened materially in recent decades, the 2026 El Niño event is set to be an unprecedented
More about Here comes the sun and I say “it’s not alright”Key changes Time limits: The time limit for bringing a claim in the employment tribunal will be extended from 3 months to 6. Although this is subject to commencement legislation (and more details are needed), it is likely this will
More about Employment Rights Act 2025: key changes for employers this OctoberOur ‘Ready Reckoner’ surveys developments in Parliament and the Courts, as well as Consultations from numerous bodies including DWP, HMRC and TPR. In this issue Planning for major change: IHT on unused pension funds and death benefits; a combined overview
More about Pensions Compass – September 2026Under the draft Private Rented Sector Database Regulations 2026, residential landlords in England will be required to register their rental properties through a new online service called ‘Register your rental property’. For many landlords, this will represent one of the
More about Attention landlords: the new national property database is comingPARLIAMENT Effective Date Effect Recent Acts Finance Act 2026 Royal Assent 18 March 2026 Inheritance Tax on certain death benefits under registered pension schemes applies for deaths on or after 6 April 2027. Click here for the article published on
More about Pensions Ready Reckoner – September 2026