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Russell Adams v Carey Pensions: What does it mean for SIPP operators?

We review the long awaited judgment and give our view on the key takeaways for SIPP operators and potential areas for future regulatory development as a result
26 May 2020

Pensions taxation: HMRC wins at the upper tribunal on in-specie contributions

In HMRC v Sippchoice [2020] UKUT 0149 (TCC), the Upper Tribunal decided that member contributions must be paid in money form to qualify for tax relief
21 May 2020

Modern Methods of Construction (MMC) and Net Zero

Will the attitudes to zero carbon be the burning platform that push developers to embrace MMC?
21 April 2020

Press release

Burges Salmon contributes to ICLG to: Public Investment Funds 2020

The firm’s Funds and Financial Regulation team has contributed to the International Comparative Legal Guide to: Public Investment Funds 2020
20 April 2020

Publication

COVID-19: closing finance transactions in the days of social distancing

In this guidance note, we examine the extent to which, under both Scots and English law, companies and their funders are able to operate and enter into contracts remotely
01 April 2020

Commercial rent income: issues for landlords in light of COVID-19

With pressures on cash flow mounting, many commercial tenants may seek flexibility from landlords on rent payments. This article summarises the implications for landlords and tenants
25 March 2020

COVID-19: What to expect on the March Quarter Day

In this article we discuss the immediate issues which could arise in relation to the Quarter Day falling on Wednesday 25 March
24 March 2020

Governance and duties in the time of COVID-19

When faced with financial difficulty, directors face additional duties and responsibilities. This article outlines the key considerations and practical points for directors to consider
23 March 2020

COVID-19: Can the lender pull the loan?

Could reduced trading and profitability result in draw stop and/or an event of default?

16 March 2020

ESG and the UK Stewardship Code 2020

The revised UK Stewardship Code places environmental, social and governance (ESG) factors and climate change at the heart of effective stewardship
11 November 2019

Scheme funding – where do we stand?

Eighteen months after the White Paper and six months after the Annual Funding Statement, we’re still awaiting the consultations on the revised code of practice – where do employers and trustees stand?
11 October 2019

A bumper year for buy-ins and buy-outs

We share our experience of the busiest 12 month period ever recorded for buy-ins and buy-outs and highlight the key actions for trustees and sponsors considering one within the next five years
09 October 2019
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