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Results:1-10 of 34

When is a money purchase benefit not a money purchase benefit?
  • Gowling WLG
  • United Kingdom
  • August 31 2011

The Court of Appeal ruling in the Bridge v Yates case has been upheld by the Supreme Court.


Carbon Reduction Commitment - a review of proposed changes ahead
  • Gowling WLG
  • United Kingdom
  • July 20 2011

In our previous alert we reported on the government's latest proposals to simplify the Carbon Reduction Commitment Energy Efficiency Scheme (CRC), as they affect the property industry.


Agency Workers Regulations 2010: the home stretch
  • Gowling WLG
  • United Kingdom
  • July 15 2011

We are finally entering the home stretch before the Agency Workers Regulations (AWR) come into force on 1 October 2011.


Drainage - transfer of private sewers to statutory water and sewerage companies
  • Gowling WLG
  • United Kingdom
  • June 24 2011

Private sewers and lateral drains which are connected to the public sewerage system on 1 July 2011 will be automatically transferred to the statutory water and sewerage companies on 1 October 2011.


Employee benefit trust - don't get caught out
  • Gowling WLG
  • United Kingdom
  • April 13 2011

If your deal structures include employee benefit trusts, read on - your investee companies may end up paying a lot more tax than you bargained for under new anti-avoidance rules announced late last year, and which are now in effect.


TUPE 1 Rescue Culture 0: you can't avoid TUPE with a pre pack
  • Gowling WLG
  • United Kingdom
  • March 7 2011

The Employment Appeal Tribunal (EAT) has confirmed that the Transfer of Undertakings (Protection of Employment) Regulations (TUPE) will apply to all transfers of businesses under administration, including 'pre packs', on the basis that the primary objective of all administrations in the UK is to save the business as a going concern.


Can trustees have an eye to the lifeboat?
  • Gowling WLG
  • United Kingdom
  • November 12 2009

Independent Trustee Services Ltd (the trustee) was the sole trustee of the Ilford Pension Scheme (the Scheme), which was underfunded when the sponsoring employer went into administration in 2004.


Pre-packs un-packed: what is meant by a "pre-pack" administration?
  • Gowling WLG
  • United Kingdom
  • May 15 2009

"Leaving the mice in charge of the cheese" is how one commentator described the now far from unusual phenomenon of the pre-pack administration sale.


Material detriment stays materially the same
  • Gowling WLG
  • United Kingdom
  • May 13 2009

Last November the Pensions team issued an alert - 'Moral hazard changes on the horizon' - about proposed changes to the moral hazard laws, which included an additional ground upon which the Pensions Regulator could issue a contribution notice (CN): the material detriment ground.


Budget 2007: companies and businesses
  • Gowling WLG
  • United Kingdom
  • March 22 2007

For the third year running changes have been made to legislation (these with effect from Budget day) to prevent groups of companies buying and selling companies in order to gain access to their capital losses and gains.