Addleshaw Goddard

This Practice Note is intended for in-house lawyers, including lawyers working in-house in law firms. It explains what legal professional privilege (LPP) is, how LPP operates, and to whom it belongs. This Practice Note also explains how LPP can be lost or waived and summarises LPP issues in selected other jurisdictions. It covers legal advice privilege and litigation privilege, which are two distinct types of LPP.

This Practice Note, produced in partnership with Tim Cooper of Addleshaw Goddard LLP, looks at the insolvency of ordinary partnerships and limited partnerships in Scotland. It considers how a Scottish partnership can apply for its own sequestration, how creditors can petition for sequestration and other differences for Scottish Partnerships.

This Practice Note examines the powers to search, detain and recover cryptoassets, or cryptoasset-related items, in civil asset recovery proceedings under the Proceeds of Crime Act 2002 (POCA 2002) as introduced by the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023).

This Practice Note examines the powers to search for, detain and recover cryptoassets, or cryptoasset-related items, in restraint and confiscation proceedings under Part 2 of the Proceeds of Crime Act 2002 (POCA 2002), as introduced by the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023).

This Practice Note sets out the self-certification, registration and filing requirements that apply to share incentive plans (SIPs) and save as you earn (SAYE) schemes. It sets out the notification requirements which must be met in order for a plan to qualify as a tax advantaged SIP or SAYE scheme, including the practical issues involved in signing up in order to register a SIP or SAYE scheme. This Practice Note also considers HMRC’s powers to enquire into whether a SIP or SAYE scheme meets the legislative requirements, the potential outcomes of such an enquiry and the different penalty regimes that can apply.

This Practice Note considers the different formal and informal insolvency processes in Scotland on both corporate and individual landlords and tenants and discusses some of the common issues and concerns which may arise in the context of landlord or tenant insolvency in relation to leases of commercial premises.

This Practice Note looks at the four different types of award under a share incentive plan, those being: partnership shares, free shares, matching shares and dividend shares. This Practice Note is written in conjunction with Jonathan Fletcher Rogers of Addleshaw Goddard.