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What do your April 2018 gender pay gap figures look like?

2019 brings with it the second round of gender pay gap reporting figures. The statistics for those firms who have already published their April 2018 figures show that approximately 40% have reported a widening of the gap from the previous year.

In a class of their own? The continuing care-home conundrum

The question of which use class applies to a care-home for the elderly or others in need of care has been addressed once more in a recent Cornish appeal decision, in which dwellings for over-55s were classified as C3 rather than C2, despite being intended for occupiers needing a minimum of two hours of care per week. This is subtly distinguished on its facts from a case in Devon last year, and highlights the need for national planning policy to classify care-homes as either a flexible C3-C2 use, or within a use class of its own.

Brexit and Incoterms: how three letters can make a big difference

The government's Brexit advice urges businesses trading with the EU to review their contracts for the supply of goods – particularly those based on Incoterms – to ensure that they remain appropriate in the event of "no deal". What are Incoterms, why do they matter and what changes should you make in the light of Brexit?

Jurisdiction clauses and Brexit

There is now at least some prospect of the UK leaving the EU on 29 March 2019 without either transitional arrangements or a long term comprehensive reciprocal regime being agreed as to how English courts and those of the r.EU should co-operate in a post-Brexit world, including in relation to allocating jurisdiction between them and recognising and enforcing each other's judgments in commercial cases.

Entrepreneurs' Relief - An Update

As you will be aware, changes were announced in the October 2018 Budget to the qualifying conditions for Entrepreneurs' Relief (ER) requiring that, as well as holding 5% of share capital (by nominal value) and 5% of voting rights, an ER shareholder should be entitled to 5% of dividends and proceeds on a winding-up at all times during the relevant holding period (one year until 5 April 2019, two years thereafter).

Insights for in-house counsel 2019

Welcome to our 2019 newsletter, in which we share news of our planned events and other resources for in-house counsel this coming year, as well as a brief overview of the topics that we anticipate will dominate the legal agenda in 2019.

2018: the year of the CVA

2018: the year of the CVA

2018 has seen a wave of company voluntary arrangements ("CVAs") hit the market, with high profile companies such as House of Fraser, Carpetright, New Look and Homebase (to name a few) all making use of this restructuring tool. This briefing note explains how a CVA works, provides an overview of current "market" themes, and makes some predictions on the future of CVAs.

Off-Payroll working - where are we now?

  • The government has confirmed that it will extend the "off-payroll" working rules to the private sector from April 2020.
  • Companies may need to rethink the basis on which they engage contractors and should start to prepare for the change in law.
  • We can guide you through the new rules and the steps you should take.


The "off-payroll" working rules typically apply to individuals supplying their services through an intermediary (commonly a personal service company) and were introduced for public sector contractors in April 2017. Legislation to extend the rules to the private sector from April 2020 will be published this summer but, in the meantime, there is action that those engaging workers through personal service companies (PSCs) can take.

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