Wedlake Bell


Purchasing property in the UK – UK tax issues for Indian investors

November 30 2009 If you are considering investing in the United Kingdom, whether through the purchase of a property or investment in a business, it is important to take into account UK and Indian tax issues and to structure any investment in a tax efficient manner.

Death-bed Will not valid - the proper execution of a will is a necessity

February 2 2012 A Court of Appeal judgment in a family dispute over a death-bed Will which has run for 8 years was handed down on Monday, together with a call from Lord Justice Lewison for Parliament to end the uncertainty over "guided-hand" signatures. 

The impact of Chandler v Cape plc on corporate holding structures

July 13 2012 In our October 2011 update we reported on the High Court decision in Chandler v Cape plc.

TUPE: it can apply to transfer employees who are not employed by the transferor of the business

January 18 2011 For various reasons - including possible tax and National Insurance Contributions savings - it is now common practice for the employees of a business to be employed through a service company, which then provides those employees to work for the operating company within a group structure.

The retrospective effect of court orders restoring a dissolved company

October 23 2012 In a recent decision the Court of Appeal clarified the meaning and effect of a restoration order under the Companies Act 2006 procedure by holding that a court order restoring a dissolved company to the register of companies retrospectively validates proceedings commenced against the company during the period of its dissolution.

New code of practice on funding defined benefits

July 17 2014 In our February 2014 e-bulletin we reported on the Pension Regulator's ("TPR") efforts to introduce a new Code of Practice and regulatory approach…

Pensions ready reckoner

July 16 2014 A quick overview of some key pension developments in Parliament, from the Pensions Regulator, the FCA and from the Courts:…

A can of worms (and then some) ~ LLPs and auto-enrolment

July 16 2014 Auto-enrolment is something with which most, if not all, corporate entities will already be eminently familiar. Only those with fewer than 60…

Employee benefits - national insurance contributions and contingent entitlements

July 16 2014 The recent Supreme Court decision in Forde and McHugh Limited v The Commissioners for H M Revenue & Customs was a test case about the meaning of…

The end of contracting-out countdown: the clock is ticking

July 16 2014 The end goal sounds simple: a single-tier state pension. The journey there may not be quite so simple! What effect will the end of contracting-out…