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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.

Investment Funds 2019 Update

Welcome to our annual Investment Funds Update, our briefing highlighting the key 2018 legal developments which impact the investment funds’ industry and previewing what can be expected in 2019. Whilst Brexit has undoubtedly been the focus this past year and will continue to be so into 2019, there have also been a number of other key developments and upcoming proposals which it is important to be aware of.

Taxing non-residents on UK property gains: the rules for funds

There is much for funds to be positive about in the latest draft of the rules taxing non-residents on gains from UK land. In particular, the transparency and exemption elections are included in roughly the form expected, and HMRC has clearly listened carefully to concerns raised by the industry.

Government publishes response to its consultation on potential reforms to limited partnership law

The Department for Business, Energy and Industrial Strategy ("BEIS") has published its response to its consultation on potential reforms to limited partnership law (published in April 2018). The reforms seek to address concerns that Scottish limited partnerships ("SLPs") have been used for improper purposes. The reforms will affect all UK limited partnerships registered under the Limited Partnerships Act 1907 ("LP Act"). The proposals have implications for private funds structured as limited partnerships, both in terms of the fund vehicle itself and any carry or feeder partnerships in the fund structure, and also for other vehicles used in connection with private funds, such as co-investment vehicles.

Article 50 is not a "one way street with no exits"

Advocate General Manuel Campos Sánchez-Bordona published on 4 December 2018 his opinion (which, as discussed further below, does not bind the ECJ, which will be considering the same issue as the AG at a later date) on whether, under Article 50 of the TEU, the UK can unilaterally revoke the notice of its intention to leave the EU.

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