Bryan Cave Leighton Paisner

This Practice Note provides an overview of the public procurement regime for utilities contracts under the Utilities Contracts Regulations 2016. It considers the types of utilities and activities caught by the regime, exclusions and the key procedural requirements.

This archived Practice Note, written by Alison Cartin of Berwin Leighton Paisner LLP, gives an overview of the non-resident capital gains tax (NRCGT) charge that applied to certain non-UK resident persons when they disposed of UK residential property on or after 6 April 2015 and before 6 April 2019.

This Practice Note considers the pre-qualification and selection process for suppliers seeking to deliver public contracts tendered by contracting authorities under the Public Contracts Regulations 2015. It includes key considerations relating to exclusion and selection, standard forms including the government standard Selection Questionnaire (SQ) and the Single Procurement Document (SPD).

This Practice Note, drafted by Alison Cartin of Taylor Wessing, explains the tax implications of owning a UK residential property used as a home through an offshore company where the owner of the company is neither domiciled nor deemed domiciled in the UK. It considers non-UK resident and UK resident non-domiciliaries and looks at SDLT, ATED, IHT, CGT and income tax.

This table, created by Alison Cartin of Taylor Wessing, provides an overview of the tax implications of owning a UK residential property used as a home through an offshore company where the owner of the company is non-UK domiciled and not deemed domiciled in the UK. It considers non-UK resident and UK resident non-domiciliaries and looks at SDLT, ATED, IHT, CGT and income tax.

This Practice Note provides an introduction to the World Trade Organization (WTO), examining its institutional arrangements, rules and key activities, as well as their relevance and implications for UK trade post-Brexit.

This Precedent, produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP, is an order of the court ordering that creditors’ meetings be convened (ie a convening order) relating to a proposed scheme of arrangement under Part 26 of the Companies Act 2006.

This Precedent is an order of the court sanctioning a scheme of arrangement (a sanction order) under Part 26 of the Companies Act 2006, produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP.

This Precedent, produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP, is for a scheme of arrangement between a company and its creditors under Part 26 of the Companies Act 2006.

This Precedent, produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP, sets out what needs to be covered by the insolvency practitioner chairperson of the meeting of scheme creditors (also known as a Part 26 scheme or section 895 scheme) by way of a script.

This Precedent is a witness statement, produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP. It is usually prepared by the insolvency practitioner dealing with the scheme of arrangement under Part 26 of the Companies Act 2006, to prove that a meeting of creditors was held, and to exhibit the minutes of that meeting and set out the results of the meeting.

This Precedent is a witness statement to an application to the court to sanction a scheme of arrangement under Part 26 of the Companies Act 2006, produced in partnership with Geraldine Quirk of Bryan Cave Leighton Paisner LLP. It provides a general template and some of the information required as standard in an sanction application seeking a sanction order. Additional information should be added, depending on the circumstances of the scheme.