TLT

This Practice Note discusses appropriation of land for planning purposes by local authorities. It covers: the concept of acquiring and holding land for a statutory purpose, the statutory background to appropriating land for planning purposes under the Local Government Act 1972; appropriation of land for planning purposes as a precondition to the power to override easements under section 203 of the Housing and Planning Act 2016; the internal procedure for appropriation by the local authority; best practice in the appropriation of land for planning purposes; and advantages and disadvantages of appropriation.

This Practice Note considers the various cancellation and withdrawal rights that are available in relation to credit agreements and consumer hire agreements that are regulated by the Consumer Credit Act 1974 (CCA 1974). In both cases, it is assumed such agreements are not secured on land, or used to help buy land.

This Practice Note provides practical guidance on the issues that may arise following receipt of a whistleblower report from the perspective of the corporate entity (including limited companies, partnerships and LLPs) receiving the report. It covers the importance of a whistleblowing policy, initial assessment of the report, evidential considerations and responding to the report including self-reporting corporate offences.

This Practice Note outlines several of the pitfalls present, and errors or misunderstandings that may be made, when setting up or operating an employee ownership trust (EOT). It sets out the factors to be aware of and steps to be undertaken in order to prevent these issues from causing delays to the implementation of an EOT or the failure of the EOT structure and its associated tax reliefs.

This Practice Note provides guidance to lawyers representing whistleblowers in criminal investigations. It provides guidance on whether to blow the whistle, who to report to when making a whistleblowing report, dealing with employers’ requests for help and attending corporates’ lawyer interviews. It addresses the subject of privilege from self-incrimination, the difference between UK/US regimes for incentives and protection and dealing with responses to whistleblowing as well as practical tips and pitfalls to avoid.

This Practice Note examines the use of employee ownership trusts (EOTs). This Practice Note specifically examines the issues and considerations surrounding the sale of a company to an EOT including examining the documentation required, potential tax issues and the sale process as a whole. This Practice Note is written in conjunction with Karen Cooper of Cooper Cavendish, and Ben Watson and Douglas Roberts of TLT.

This Practice Note, written in partnership with Ainslie Benzie and Tessa Durham of TLT LLP, looks at the changes introduced by the Moveable Transactions (Scotland) Act 2023, assignations, statutory pledges, the Registers of Statutory Pledges and Assignations, plus the impact on secured lending, asset and invoice financing and impacts for R&I lawyers in Scotland.