Knowledge

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The impact of COVID-19 delays on developments

Developers, pre-let tenants and funders are all looking hard at their development agreements, development funding agreements, agreements for leases and building contracts to assess what impact the COVID-19 pandemic, and the Government's response to it, will have on their current construction works in England. We outline in this note some of the key information and issues for such parties to consider before deciding whether or not to suspend or continue their works.

(Somewhat) Streamlined Energy and Carbon Reporting (SECR)

The Streamlined Energy and Carbon Reporting (SECR) framework is designed to simplify organisations' reporting of energy use and carbon emissions. It aims to improve on the various mandatory energy and carbon schemes: the recently closed Carbon Reduction Commitment (CRC) was criticised as administratively burdensome and complex; the Energy Savings Opportunity Scheme (ESOS), which remains in force, is generally regarded as being too limited in scope and crucially does not involve public disclosure.

Corporate tax residence, taxable presence and COVID-19

Companies with an international footprint will need to ensure that their tax residence (and other taxable presence) is not affected by travel restrictions imposed in response to the COVID-19 pandemic. HMRC has published guidance on these issues, which is somewhat helpful if less definitive than the approach of a number of other jurisdictions.

How is COVID-19 affecting the Brexit negotiations?

With COVID-19 dominating the news, Brexit may seem like a distant memory – but it hasn't gone away. In this briefing, with the help of trade policy expert Dmitry Grozoubinski, we look at what's been happening in the Brexit negotiations, what can (and can't) be done by video conference and the prospects for an extension.

Preferred equity as a portfolio-wide liquidity option

Potential liquidity concerns are dominating private equity managers’ contingency planning for their portfolio investments. Flexible funding solutions provided on a fund-wide basis have emerged as a means for managers to tap additional capital as needed in order to finance working capital or additional equity for their investee companies.

What’s in your liquidity toolkit for 2020 and beyond?

In the context of continued LP scrutiny of all performance indices and management fee levels, GPs/managers continue to seek to differentiate themselves in terms of yield and broader ‘value add’ for investors. Increasingly they are looking to a range of sophisticated fund management and liquidity tools in order to maximise returns and distinguish their offering.

Steering your company through uncertain times (AIM companies)

AIM companies: Fundraising options, duties and disclosure

COVID-19 has been a shock to the system of even the best capitalised companies, with cashflow squeezes causing most companies to consider their funding positions. This briefing focuses on the various equity fundraising options for UK companies needing to tap the market and explores the changing nature of directors' duties in this context, as well as the company's disclosure obligations.

Steering your company through uncertain times (Official List companies)

Listed companies: Fundraising options, duties and disclosure

COVID-19 has been a shock to the system of even the best capitalised companies, with cashflow squeezes causing most companies to consider their funding positions. This briefing focuses on the various equity fundraising options for UK companies needing to tap the market and explores the changing nature of directors' duties in this context, as well as the company's disclosure obligations.

COVID-19: Liquidity, liquidity, liquidity

Over the last 4 weeks, in the face of COVID-19 the worldwide economy has experienced the sorts of pressures not seen since the Great Depression. Businesses around the world have been forced to close their doors; we have seen government interventions which, only 3 months ago, would have been unthinkable; and terms such as "social distancing" and "furloughing" have become common parlance.

Stamp duty: Temporary COVID-19 procedures

This briefing was updated on 13 May 2020.

HMRC have introduced temporary procedures for the payment of stamp duty on, and the stamping of, stock transfer forms and other instruments of transfer. Under the usual procedure, stock transfer forms are physically stamped using a specialised machine located at one of HMRC's offices.

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