Burges Salmon News http://www.burges-salmon.com Mon May 21 19:36:49 BST 2012 21 May 2012 Growers struggling following the wettest April on record and facing concerns over being unable to fulfil forward contracts need to sit down now with customers and come to a workable solution. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9918.aspx 21 May 2012 Environmental and funding expertise of Burges Salmon helps secure 500kW on-farm anaerobic digestion (AD) facility. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/9919.aspx 21 May 2012 Burges Salmon’s head of renewables, Ross Fairley, takes part in an influential debate for the marine sector this week as part of one of the UK’s largest renewable energy events, All Energy. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/9920.aspx 16 May 2012 What you should know. http://www.burges-salmon.com/news/9893.aspx 14 May 2012 Two nationally-renowned teams at Burges Salmon are celebrating being shortlisted in two separate high profile UK award schemes this month. http://www.burges-salmon.com/news/9899.aspx 08 May 2012 Burges Salmon has been invited to speak at the UK's premier knowledge management event for the legal industry, KM Legal 2012, at the America Square Conference Centre in London on 15 and 16 May. http://www.burges-salmon.com/news/9891.aspx 30 Apr 2012 Young sportsmen and women from the Bristol, Bath, North Somerset and South Gloucestershire area gathered at Burges Salmon’s One Glass Wharf offices to celebrate the largest ever intake for the Springboard support scheme which offers grants and support to exceptional young athletes. http://www.burges-salmon.com/news/9882.aspx 25 Apr 2012 The Supreme Court today handed down its judgment in two long-awaited age discrimination cases – Seldon v Clarkson, Wright and Jakes and Homer v Chief Constable of West Yorkshire Police. http://www.burges-salmon.com/Practices/employment/News/9873.aspx 24 Apr 2012 The renewable energy team at Burges Salmon has advised the owners of a 500kW wind turbine project in the Forest of Dean on an innovative fundraising, which is the first of its kind in the UK. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/9871.aspx 20 Apr 2012 Energy experts at Burges Salmon have made an important contribution to a major piece of research assessing the potential contribution of carbon capture and storage (CCS) in the UK, and how to overcome obstacles to successful deployment of CCS. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/9867.aspx 13 Apr 2012 Burges Salmon has advised Loungers, the operators behind the highly successful Lounge café-bar chain, on a £16m investment from private equity specialist, Piper. http://www.burges-salmon.com/Practices/corporate/News/9856.aspx 11 Apr 2012 Burges Salmon has advised the Nuclear Decommissioning Authority (NDA) on its appointment of Babcock Dounreay Partnership Limited as the parent body organisation for its former research and development site at Dounreay in Caithness, Scotland. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/9850.aspx 05 Apr 2012 Temporary use bans (commonly known as ‘hosepipe bans’) come into effect from today (5 April) across the South and South East. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/9841.aspx 04 Apr 2012 Leading UK law firm Burges Salmon has made up seven new partners from within the firm, as it continues to go from strength to strength in both UK and international markets. http://www.burges-salmon.com/news/9837.aspx 03 Apr 2012 Commentary on recent cases relating to the registration (and occasional deregistration) of  village greens, sometimes used as a means of frustrating development Town and Village Greens (TVG) evoke images of lazy Sunday afternoons, picnics and cricket.  If only this area of law were so peaceful.  As has been the case in recent years, the case law in this area continues to grow apace with five new cases in the past four months. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9834.aspx 03 Apr 2012 Is it possible for a term in an agricultural tenancy agreement to be altered by conduct alone? We are often asked to advise on whether it is possible for a written term of a lease under the Agricultural Holdings Act 1986 to be varied, or waived temporarily or altogether, by a Landlord's conduct. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9835.aspx 30 Mar 2012 It has been six years since the 2006 TUPE regulations came into force and their scope widened to cover "service provision changes".  As a result, it was generally thought that nearly all outsourcing or supplier changes would give rise to a TUPE transfer.  However, more recently tribunals seem more willing to find that TUPE does not apply to a change in provider. http://www.burges-salmon.com/Practices/employment/News/9869.aspx 29 Mar 2012 It may come as a shock to many landowners that the ownership of minerals beneath their land is by no means guaranteed, even if there is no mention of a third party's ownership of those minerals, either in the recent title deeds or in the registered title.  http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9822.aspx 29 Mar 2012 In terms of agricultural rents, 2012 is likely to be a year of continued upward pressure; for arable FBTs improved farm profitability means a consistently high appetite for quality land and landlords are using short term FBTs to guarantee the recovery of the land, driving rents upwards. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9823.aspx 29 Mar 2012 Landowners looking to diversify the use of their land might want to look again at festivals and fairs, following the announcement of a series of wide-reaching reforms to the Licensing Act 2003.  http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9824.aspx 29 Mar 2012 Dealing with regulatory bodies is an integral part of most businesses and the food, farming and rural land sector is no exception. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9825.aspx 29 Mar 2012 The Government brought out a Water White Paper ‘Water for Life’ in December 2011, and is expected to bring forward a draft Water Bill for pre-legislative scrutiny early this year. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9826.aspx 29 Mar 2012 If you supply labour or use workers to provide services in the agriculture sector, you are required to be licensed by the Gangmasters’ Licensing Authority (GLA). http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9828.aspx 29 Mar 2012 Those of you who follow The Archers might recall that in our last edition of Agricultural Law Quarterly (ALQ) we discussed the recent problems caused at Bridge Farm by an e.coli outbreak. It seems Pat and Tony have now decided that the damage is sufficient to merit a rebranding exercise. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9829.aspx 29 Mar 2012 As the likelihood of genetically modified (GM) crops being grown in the UK draws ever closer, more attention is being paid to the methods for protection and exploitation of those crops, whether through intellectual property (IP) rights or contract, or a combination of the two. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9830.aspx 29 Mar 2012 Increasing numbers of businesses are finding themselves affected by the EU Food Contact Materials regulations. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9831.aspx 29 Mar 2012 In some cases, "fixed protection" against the reduction in lifetime allowance on 6 April 2012 can be lost if life cover continues. Employers should consider whether they need to act before 6 April to preserve the position of any member of staff who plans to rely on fixed protection. http://www.burges-salmon.com/Practices/pensions_and_incentives/Publications/9870.aspx 28 Mar 2012 Real estate specialists from Burges Salmon have advised Knightstone Housing Association on the development agreement for its new HQ building on the Weston Gateway Business Park, Weston-super-Mare. http://www.burges-salmon.com/Practices/real_estate/News/9821.aspx 28 Mar 2012 Lawyers from the Burges Salmon Energy and Environment team provide an update on the RHI.  http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/9857.aspx 27 Mar 2012 When does the obligation to carry out collective redundancy consultation arise and can you justify indirect discrimination on the grounds of cost? http://www.burges-salmon.com/Practices/employment/News/9868.aspx 26 Mar 2012 Automatic Enrolment begins on 1 October 2012 and will affect all employers by 1 April 2017. Employers have each been assigned a ‘staging date’ during this period based on their PAYE scheme size as at 1 April 2012 from which they will need to comply with the new duties.  http://www.burges-salmon.com/Practices/pensions_and_incentives/News/9818.aspx 23 Mar 2012 Energy, construction and corporate finance specialists from Burges Salmon advised the shareholders of Swindon-based solar PV specialists, Sunstroom Energy Ltd (SEL), on the company’s sale to major solar investor, Foresight. http://www.burges-salmon.com/Practices/corporate/News/9807.aspx 23 Mar 2012 The first drafts of the finance bill implementing the 2012 budget reveal a significant shift in the way that SDLT may be payable on estate or farm purchases, and agents acting for those purchasers need to be aware of this immediately. http://www.burges-salmon.com/news/9808.aspx 21 Mar 2012 Details of the budget 2012, directly relevant to real estate. http://www.burges-salmon.com/Practices/real_estate/News/9796.aspx 19 Mar 2012 The German Association of Sheep Farmers’ challenge to the implementation of sheep EID legislation provides the perfect opportunity for the UK to bring its own case. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9791.aspx 16 Mar 2012 On 6 April 2012, the qualifying period for unfair dismissal claims will increase from one year to two years for new employees.  This change only affects employees whose employment starts on or after 6 April 2012 and will not affect employees whose continuous employment began before 6 April 2012. http://www.burges-salmon.com/Practices/employment/News/9874.aspx 15 Mar 2012 Burges Salmon's Head of Renewable Energy, Ross Fairley was a speaker at RenewableUK's 9th Wave & Tidal conference in Edinburgh, sponsored by The Crown Estate. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/9861.aspx 09 Mar 2012 This article addresses the key issues surrounding the test of ownership and occupation of a farmhouse or dwelling in relation to APR assessment. http://www.burges-salmon.com/Practices/private_client/News/9782.aspx 27 Feb 2012 There have recently been several cases which have considered the application of Principal Private Residence Relief (“PPR”). This relief, which is set out in s.222 of the Taxation of Chargeable Gains Act 1992, enables individuals to sell their main residence without incurring any Capital Gains Tax (“CGT”) liability. http://www.burges-salmon.com/Practices/private_client/News/9764.aspx 27 Feb 2012 The recent case of Benson Partnership Limited v HMRC [2012] UKFTT 63 (TC) comments upon whether a company met the statutory eligibility conditions for the Enterprise Investment Scheme ("EIS") relief. http://www.burges-salmon.com/Practices/tax/News/9765.aspx 21 Feb 2012 Banking, energy and infrastructure experts from Burges Salmon and longstanding client Helius Energy plc have scooped the European Biomass Project Finance Deal of the Year at the annual Project Finance Awards. http://www.burges-salmon.com/news/9761.aspx 15 Feb 2012 With cost-cutting exercises continuing to be a priority for many businesses, redundancy programmes remain high on the agenda. Employers in this difficult position may take some solace in a recent decision of the Employment Appeal Tribunal.  http://www.burges-salmon.com/Practices/employment/News/9758.aspx 14 Feb 2012 Burges Salmon has been shortlisted for a National Council for Work Experience (NCWE) Award. We will compete against five other businesses for the title of ‘Work Placement of the Year’. http://www.burges-salmon.com/news/9755.aspx 14 Feb 2012 This recent case makes the interesting point that a settlor of a trust can be assessed to income tax on interest and rental payments that he himself has made into the trust.  It also comments upon the concept of mutuality and settlor-interested trusts. http://www.burges-salmon.com/Practices/tax/News/9756.aspx 13 Feb 2012 After years of pressure from the third sector to introduce legislation already operating in other parts of the EU, the Government has confirmed that the Finance Act 2012 will introduce an exemption to allow charities and other not-for-profit organisations to collaborate without paying VAT for their services to each other. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/9746.aspx 13 Feb 2012 The Localism Act was enacted in November 2011, following a lengthy and at times controversial period of debate in Westminster and beyond. http://www.burges-salmon.com/Practices/real_estate/planning_and_compulsory_purchase/News/9751.aspx 10 Feb 2012 In a recent article featured in Financial Director, Patrick Cook and Cara Sykes examine how the duties of directors change when a business slides towards and into administration. http://www.burges-salmon.com/Practices/corporate/corporate_turnaround_and_insolvency/News/9745.aspx 08 Feb 2012 Burges Salmon is sending a team of lawyers to MIPIM again this year.  Taking place from 6-9 March in Cannes, the world's leading real estate event sees four days of intensive real estate business. http://www.burges-salmon.com/Practices/real_estate/News/9741.aspx 30 Jan 2012 The recent case of Felixstowe Dock and Railway Company Limited v Others [2011] UKFTT 838 provides commentary on the availability of group relief to several companies, in respect of losses made by a UK company through an intermediate Luxembourg holding company. http://www.burges-salmon.com/Practices/tax/News/9725.aspx 23 Jan 2012 The South West has today been named as the UK’s first Marine Energy Park, firmly placing the region on the international map for leadership in marine renewable energy. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/9688.aspx 23 Jan 2012 Burges Salmon has advised the National Composites Centre on its membership of, and funding from, the High-Value Manufacturing Technology and Innovation Centre (HVMTIC). http://www.burges-salmon.com/Practices/commercial/News/9689.aspx 20 Jan 2012 The High Court has on 20 January 2012 confirmed that Eurostar is not a utility subject to the EU derived public procurement law regime effective in the UK. http://www.burges-salmon.com/Sectors/transport_and_logistics/rail/News/9674.aspx 19 Jan 2012 In the recent case of HMRC v J Mazurkiewicz, the First-tier tribunal held that "utterly fictitious" receipts of interest were not taxable. http://www.burges-salmon.com/Practices/tax/News/9673.aspx 13 Jan 2012 Tim Heywood, Director (Public Sector & Procurement) at Burges Salmon, addresses some of the myths surrounding public sector procurement in his article ‘Myth Buster’ featured in Supply Management. http://www.burges-salmon.com/Practices/commercial/public_procurement_and_state_aid/News/9662.aspx 13 Jan 2012 In November 2011, Richard Hooper was appointed to lead an independent feasibility study into the possible introduction of a Digital Copyright Exchange ("DCE"), and on 4th January he issued a Call for Evidence as part of that study. http://www.burges-salmon.com/Practices/commercial/News/9663.aspx 12 Jan 2012 Burges Salmon is advising on one of the Top 20 Litigation Cases for 2012, according to industry magazine, The Lawyer. http://www.burges-salmon.com/news/9657.aspx 11 Jan 2012 Competition law specialist, Matthew O’Regan, joins Burges Salmon as a partner this month from the Brussels office of Freshfields Bruckhaus Deringer, bringing with him extensive expertise of all aspects of UK, EU and international competition law. http://www.burges-salmon.com/news/9653.aspx 11 Jan 2012 In the recent case of The Commissioners for HM Revenue and Customs v PA Holdings Ltd, the Court of Appeal held that a tax avoidance scheme was ineffective. The court's judgment is not only relevant to tax avoidance schemes and could theoretically have an adverse impact for a substantial number of owner-managed businesses, even where no tax avoidance is involved. To read the full briefing, please click on the above article title. http://www.burges-salmon.com/Practices/tax/News/9654.aspx 06 Jan 2012 On 28 December 2011, the French Tax Authorities have released a ruling (the “Ruling”) setting out some of the details of the reporting obligations for trustees introduced by Article 14 of the Loi de Finances Rectificative of 31 July 2011 (the "New Law"). http://www.burges-salmon.com/Practices/private_client/News/9649.aspx 06 Jan 2012 It has been announced that the new maximum compensatory award for unfair dismissal will increase from £68,400 to £72,300.  This will apply where the effective date of termination occurs on or after 1 February 2012. http://www.burges-salmon.com/Practices/employment/News/9651.aspx 06 Jan 2012 Increases to the rates of statutory sick pay (SSP) and the prescribed rate for statutory maternity pay (SMP), statutory paternity pay (SPP) and statutory adoption pay (SAP) have now been announced and will apply from April 2012.  http://www.burges-salmon.com/Practices/employment/News/9652.aspx 04 Jan 2012 Following 4 years of discussion and negotiation between Member States, the Consumer Rights Directive was finally adopted by the EU Council of Ministers in October 2011. It covers business to consumer sales of both goods and services and aims to simplify and harmonise existing consumer laws. http://www.burges-salmon.com/Practices/commercial/News/9644.aspx 03 Jan 2012 In M Gilbert v HMRC [2011](UK FTT 705 (TC)), the Appellant's appeal was allowed by the First-tier Tribunal against the disallowance of Entrepreneurs' Relief by HMRC on the sale of part of the Appellant's business. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/9640.aspx 23 Dec 2011 Burges Salmon will be making a donation to St Peter’s Hospice in lieu of the cost of producing and posting traditional printed Christmas cards in 2011. http://www.burges-salmon.com/news/9637.aspx 22 Dec 2011 A comprehensive guide to the law http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9636.aspx 21 Dec 2011 Following on from our recent briefing on the proposed changes to the REIT regime, the draft clauses in the Finance Bill 2012 reflect the expected changes listed there. The changes are welcome improvements to the regime and we expect them to encourage wider use of REITs. They will apply on or after the date that the Finance Bill receives Royal Assent. http://www.burges-salmon.com/Practices/real_estate/News/9634.aspx 20 Dec 2011 Burges Salmon has advised Coca-Cola Hellenic Bottling Company S.A. and Heineken N.V. on the acquisition of 41.2% of the minority shares in Pivara Skopje, their joint venture beverage company in the Republic of Macedonia. http://www.burges-salmon.com/Practices/corporate/News/9632.aspx 16 Dec 2011 The Charity Commission has published guidance which provides welcome confirmation that charities may make 'social' and 'mixed motive' investments. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/9628.aspx 16 Dec 2011 The Upper Tribunal has published its decision regarding the public benefit requirement for independent schools. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/9630.aspx 14 Dec 2011 The competition team at Burges Salmon has supported the Co-operative Group in a successful appeal against the Office of Fair Trading (OFT). http://www.burges-salmon.com/Practices/commercial/News/9627.aspx 09 Dec 2011 Following the Upper Tribunal decision in HMRC v Grattan plc [2011] UKFTT 691 (TC), the First-tier Tribunal has directed that a question should be referred to the ECJ on whether repayment interest on overpaid VAT may be compounded. http://www.burges-salmon.com/Practices/tax/News/9609.aspx 08 Dec 2011 Sustainable residential developer Skanska has completed the purchase of its second site at Great Kneighton in Cambridge by acquiring land for up to 310 homes, with advice from real estate specialists at Burges Salmon. http://www.burges-salmon.com/Practices/real_estate/News/9607.aspx 06 Dec 2011 The question of how to identify and value goodwill in the transfer of a business carried on from a 'trade related property' has been the subject of debate and discussion for a number of years. http://www.burges-salmon.com/Practices/tax/News/9603.aspx 02 Dec 2011 Burges Salmon is delighted to have hosted on 6/7 December, on behalf of UK Green Building Council, a "Hot House" to discuss the Green Deal.  Representatives of DECC ran through the details of the scheme with those who have been closely involved to date.  http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/9595.aspx 01 Dec 2011 Burges Salmon has advised the Nuclear Decommissioning Authority (NDA) on its agreement to transfer an NDA-owned site at Capenhurst in Cheshire to URENCO, a major uranium enrichment supplier which currently occupies an adjacent nuclear-licensed site. http://www.burges-salmon.com/Practices/commercial/public_procurement_and_state_aid/News/9592.aspx 30 Nov 2011 Any farming business needs to be aware of the effects of competition law. Guidance issued by the Office of Fair Trading in November 2011 clarifies the law for farming businesses. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9581.aspx 29 Nov 2011 The government has announced proposals for what it describes as "the most radical reform to the employment law system for decades".  http://www.burges-salmon.com/Practices/employment/News/9588.aspx 22 Nov 2011 The consultation on the proposed deregulation of Schedule One of the Licensing Act 2003 closes at the end of next week (3 December 2011).  If you have not yet responded we would strongly urge you to do so as this consultation proposes a dramatic shake-up and the opportunity may not come again. http://www.burges-salmon.com/Sectors/leisure_and_recreation/licensing/News/9572.aspx 11 Nov 2011 Accomplished commercial litigator Mark Gay joins leading UK law firm Burges Salmon as a partner, bringing with him broad High Court and arbitration experience, including a specialism in media and sport. http://www.burges-salmon.com/Practices/disputes_and_litigation/News/9532.aspx 11 Nov 2011 Leading UK law firm Burges Salmon has been named ‘Adviser of the Year: Legal and Financial’ in the inaugural Renewable Energy Infrastructure Awards. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/9539.aspx 10 Nov 2011 In the lead up to Remembrance Day this Sunday, FIFA has brought into the spotlight the question as to whether an employer can prevent an employee wearing a poppy at work. http://www.burges-salmon.com/Practices/employment/News/9590.aspx 09 Nov 2011 Employees who fail to request holiday when off sick could now lose their entitlement to holiday pay for previous years. http://www.burges-salmon.com/Practices/employment/News/9589.aspx 03 Nov 2011 Burges Salmon has advised longstanding client The Bath Priory Limited. http://www.burges-salmon.com/Practices/corporate/News/9525.aspx 02 Nov 2011 What should HR directors do if they find themselves faced with an employee refusing to do as they've been instructed? http://www.burges-salmon.com/Practices/employment/News/9522.aspx 26 Oct 2011 Burges Salmon has advised Helius Energy plc on its placing to raise approximately £6.55 million. http://www.burges-salmon.com/Practices/corporate/News/9514.aspx 24 Oct 2011 The award winning Real Estate group at leading UK law firm Burges Salmon has advised clients on three separate real estate development projects which have captured awards at the Insider South West annual property industry awards. http://www.burges-salmon.com/Practices/real_estate/News/9512.aspx 20 Oct 2011 This month the Chartered Institute for Personnel and Development published the results of its annual Absence Management Survey. The survey found that, for the first time, stress is now the most common cause of long term sick leave for employees. http://www.burges-salmon.com/Practices/employment/News/9511.aspx 11 Oct 2011 Burges Salmon has advised the shareholders of Somerset-based beef and lamb processor RWM Food Group on its sale to ABP Food Group for an undisclosed sum. http://www.burges-salmon.com/Practices/corporate/News/9502.aspx 11 Oct 2011 If you are an employer and have an employee on your hands who is refusing to follow an instruction, what steps can you take? http://www.burges-salmon.com/Practices/employment/News/9503.aspx 05 Oct 2011 The Chancellor, George Osborne, has announced that the qualifying period for the right to bring an unfair dismissal claim will be increased from one year to two years with effect from 6 April 2012. http://www.burges-salmon.com/Practices/employment/News/9495.aspx 04 Oct 2011 Statistics suggest the recent surge in cases is over but employers should remain vigilant as law changes take effect. http://www.burges-salmon.com/Practices/employment/News/9493.aspx 04 Oct 2011 On 1 October 2011 the Agency Workers Regulations 2010 ("the Regulations") came into force. http://www.burges-salmon.com/Practices/employment/News/9494.aspx 30 Sep 2011 In Scotts Glass, the First Tier Tribunal determined an appeal in relation to a compliance issue arising from the submission of a tax return for the Construction Industry Scheme (CIS).   http://www.burges-salmon.com/Practices/tax/News/9488.aspx 27 Sep 2011 The European Commission is working to further the Digital Agenda and on 24 May put forward a proposal for a Directive on orphan works as the first part of a two-pronged approach to further the development of digital libraries in Europe.  http://www.burges-salmon.com/Practices/commercial/News/9477.aspx 21 Sep 2011 A multi-disciplinary team representing the best of Burges Salmon's construction, planning, procurement, real estate, project finance and regulation expertise has been shortlisted for the national Renewable Energy Infrastructure Awards 2011. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/9464.aspx 13 Sep 2011 The recent judgment by the Upper Tier Tribunal in HMRC v Anson [2011] overturned the First Tier Tribunal's decision that double tax treaty relief was available to a UK taxpayer on his share of profits in a Delaware LLC.  http://www.burges-salmon.com/Practices/tax/News/9452.aspx 01 Sep 2011 A team of lawyers from Burges Salmon have advised long-standing private equity client, ECI Partners, on a deal involving Dragon’s Den’s Peter Jones CBE. http://www.burges-salmon.com/Practices/corporate/News/9434.aspx 01 Sep 2011 The London Development Agency (LDA) has chosen a legal team from leading UK law firm Burges Salmon to advise them on a key element of the transformation of London’s Royal Docks. http://www.burges-salmon.com/Practices/real_estate/News/9440.aspx 23 Aug 2011 A study by a member of Burges Salmon’s specialist planning team has explored whether the work of the well-known British street artist, Banksy, could be protected as a listed asset. http://www.burges-salmon.com/Practices/real_estate/News/9430.aspx 16 Aug 2011 New guidelines that will apply to aluminium and ferrous scrap in the European Union (EU) from October could change the way material is shipped between member states, affecting scrap prices and market dynamics, said Burges Salmon senior associate Chris Pritchett in an interview with industry publication Metal Bulletin this month. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environmental_compliance_and_regulation/News/9403.aspx 12 Aug 2011 Burges Salmon's competition team has advised major dairy processor The Cheese Company throughout the Office of Fair Trading's (OFT) long-running investigation into the retail pricing of dairy products. http://www.burges-salmon.com/news/9398.aspx 04 Aug 2011 In its response to the Hargreaves Review of the UK intellectual property regime, the Government has indicated that it will make proposals for broadening the exceptions to copyright, including the introduction of new exceptions for limited private copying and parody. http://www.burges-salmon.com/Practices/commercial/News/9379.aspx 02 Aug 2011 Burges Salmon has been placed among the top four national law practices for the high levels of job satisfaction its employees enjoy, according to Legal Week's annual survey.  http://www.burges-salmon.com/news/9373.aspx 02 Aug 2011 This briefing note details the correct VAT treatment of supplies relating to the establishment and supervision of Individual Voluntary Arrangements as recently considered by the First Tier Tribunal. Please click the link above to view the full briefing. http://www.burges-salmon.com/Practices/tax/News/9374.aspx 02 Aug 2011 Following the recent Supreme Court Judgement of Farstad Supply A/S v Enviroco [2011], we have compiled a briefing note to help explain the potential tax implications of a holding company 'pledging' the shares of its subsidiary as security. Please click the above link to read the full briefing. http://www.burges-salmon.com/Practices/tax/News/9375.aspx 25 Jul 2011 Providers of online marketplaces may lose the protection of the hosting defence by offering assistance to their users. http://www.burges-salmon.com/Practices/commercial/News/9355.aspx 20 Jul 2011 In his Budget 2011 the Chancellor announced that he would be introducing a new Inheritance Tax relief to encourage gifts to charity. A Consultation Document was published on 10 June 2011, inviting comments by 31 August 2011. Subject to these comments, the new measures are to take effect from April 2012. http://www.burges-salmon.com/Practices/private_client/News/9349.aspx 20 Jul 2011 Those who hope to preserve their inherited wealth on divorce may take heart from a recent case in which the Court of Appeal left more than 90% of the family's assets with the wife, who had inherited them prior to her marriage.  http://www.burges-salmon.com/Practices/private_client/News/9350.aspx 20 Jul 2011 The Court of Appeal has ruled that the estranged daughter of a women who left most of her estate to charity can make a claim under the Inheritance (Provision for Family and Dependents) Act 1975 ("1975 Act"). This is an important decision because whilst it was specific to its facts it goes against the previous flow of cases which suggested that it is very difficult for an adult child to win such a claim. http://www.burges-salmon.com/Practices/private_client/News/9351.aspx 20 Jul 2011 Whether expenditure is capital or revenue is a key question for traders in computing their profits for tax purposes. This is because revenue expenditure is deductible immediately. http://www.burges-salmon.com/Practices/private_client/News/9352.aspx 20 Jul 2011 In a recent divorce case the Court of Appeal has once again shown the willingness of the family courts to look behind trust structures. In the case of Whaley the court decided that a Jersey based trust should be counted in the parties' assets, even though the husband was not a beneficiary. http://www.burges-salmon.com/Practices/private_client/News/9353.aspx 19 Jul 2011 A new £45m energy-from-waste facility which will divert 60,000 tonnes of residual household waste away from landfill each year is to be built following the signing of an agreement between Devon County Council ("DCC") and its waste disposal contractor Viridor. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/resource_and_waste_management/News/9346.aspx 19 Jul 2011 The award-winning Real Estate team at leading UK law firm Burges Salmon has acted on behalf of fund manager, Aerium Finance Ltd, in its acquisition of the 125,000 sq ft iQ Building in Aberdeen, Aerium’s debut Scottish purchase. http://www.burges-salmon.com/Practices/real_estate/News/9347.aspx 19 Jul 2011 The trustees of the Great Lakes UK Limited Pension Plan have agreed a comprehensive funding package with the scheme's sponsoring group. As a result, the Pensions Regulator has discontinued proceedings for financial support directions (FSDs). http://www.burges-salmon.com/Practices/pensions_and_incentives/News/9348.aspx 13 Jul 2011 Following the recent Stringer case, which decided that workers on sick leave continue to accrue their statutory holiday, it seems that uncertainty concerning the relationship between holiday rights and long-term sick leave has not just been causing headaches for British employers. http://www.burges-salmon.com/Practices/employment/News/9332.aspx 11 Jul 2011 Burges Salmon has been named as a ‘Carbon Champion’ for the successful work it has undertaken to reduce its energy usage. The awards were made in July by sustainable development charity, Forum for the Future, as part of the West of England Carbon Challenge. http://www.burges-salmon.com/news/9326.aspx 11 Jul 2011 The English waste market has been going through something of a re-organisation following the removal of a significant number of PFI credits in late 2010 and the contraction of the lending market. While industry heavyweights have for a long while demonstrated that they have the corporate clout to borrow against their balance sheets, other smaller operators are finding it difficult to secure traditional senior debt on acceptable terms in today’s risk-averse lending environment. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/resource_and_waste_management/News/9330.aspx 08 Jul 2011 As part of the Government's stated aim to develop the UK into the best place in Europe to finance and grow a small business, HMRC are looking into ways in which they can provide tax advantages to assist the Government in this plan.  http://www.burges-salmon.com/Practices/tax/News/9324.aspx 08 Jul 2011 On 6 July 2011 the Department for Environment, Food and Rural Affairs (Defra) and the Welsh Government published their review of Ofwat and arrangements for consumer representation. The headline conclusions of the review are ...  http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/9328.aspx 06 Jul 2011 A recent decision of the Supreme Court on the interpretation of the TUPE regulations may lead to important implications for any employer involved in outsourcing, particularly from the public sector.  http://www.burges-salmon.com/Practices/employment/News/9321.aspx 01 Jul 2011 The Bribery Act 2010 is now in force. Therefore it is a vital time to ensure you have taken all the necessary steps to review and document your compliance. http://www.burges-salmon.com/Practices/disputes_and_litigation/News/9308.aspx 01 Jul 2011 Leading UK law firm Burges Salmon continues its reign as one of the UK's premier real estate advisers after winning the title of Real Estate Team of the Year at the prestigious Lawyer Awards 2011 held last month (21 June). http://www.burges-salmon.com/Practices/real_estate/News/9311.aspx 01 Jul 2011 The recent judgment of RE Clark v HMRC (9 May 2011) and HMRC's consultation document (published 28 June 2011) have provided an interesting debate on HMRC's common practice of "Coding out", and a taxpayer's right of appeal against "informal assessments" issued by HMRC.  http://www.burges-salmon.com/Practices/tax/News/9314.aspx 29 Jun 2011 The Bribery Act 2010 comes into force on 1 July 2011. The Ministry of Justice published guidance earlier this year which shows that the Act can apply as much to charities as to other organisations. Charities should therefore consider taking appropriate steps to minimise the risk of liability under this new Act. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/9301.aspx 29 Jun 2011 The High Court recently heard a test case regarding the correct procedure for claiming employment loss relief which is available to be carried back against income and gains of previous tax years.  The Court held that such a claim must be made in respect of the year in which the loss arises, and may not be included in a taxpayer's return for an earlier year of assessment. http://www.burges-salmon.com/Practices/tax/News/9303.aspx 27 Jun 2011 The Burges Salmon food, farming and land team returned to grass roots at Cereals 2011 where the industry gathered to debate current issues, including the impact of drought on grain yields and prices, and the future of renewable crops. http://www.burges-salmon.com/news/9298.aspx 27 Jun 2011 Three issues are vital to the successful exploitation of shale gas in Europe. First, how the industry deals with the environmental effects of exploration and production (E&P). Second, how it assesses and provides for compliance with EU environmental regulations. Third, how it secures favourable public opinion, to ensure its wider licence to operate. http://www.burges-salmon.com/news/9300.aspx 22 Jun 2011 If draft regulations come into force as planned on 1 July, an estimated 200,000 kilometres of private sewers and private lateral drains will, from 1 October this year, transfer “overnight” from private ownership to that of statutory sewerage and water companies.  http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/9380.aspx 21 Jun 2011 The Tenancy Deposit Scheme regulations oblige landlords and their agents to safeguard deposits paid by tenants and to provide information to the tenant within 14 days of the deposit - or face punitive sanctions.  Case law seems, however, to be softening the impact of those sanctions.  http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9292.aspx 21 Jun 2011 The Bribery Act 2010 will come fully into force on 1 July 2011. Along with the Commencement Order, the Secretary of State has made the Bribery Act 2010 (Consequential Amendments) Order 2011. http://www.burges-salmon.com/Practices/commercial/News/9293.aspx 20 Jun 2011 DECC and Defra have published their Anaerobic Digestion Strategy and Action Plan. It came about after extensive discussions with more than 50 organisations including AD technology providers, food waste producers, academia, power & water utilities, local & national government and trade associations. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/9291.aspx 17 Jun 2011 The government has confirmed that it is not going to legislate to help pension schemes switch to CPI for indexation. It is going ahead with its original plans to replace RPI with only limited changes. http://www.burges-salmon.com/Practices/pensions_and_incentives/Publications/9287.aspx 17 Jun 2011 With a drought declared in parts of East Anglia, and other regions experiencing substantially reduced rainfall in recent months, Burges Salmon is urging businesses to familiarise themselves with the latest government information regarding drought permits and drought orders. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/9288.aspx 17 Jun 2011 The Government's proposed reforms to the taxation of non-domiciled individuals and statutory residence test have been published. http://www.burges-salmon.com/Practices/private_client/News/9289.aspx 13 Jun 2011 The new 5% SDLT rate on residential properties with a purchase price of over £1 million came into force on 6 April 2011.  The rate only applies where the property concerned is wholly residential, and if there is partial residential use, there is no apportionment of the value between different uses. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9279.aspx 10 Jun 2011 Burges Salmon continues its reign as the UK's Best Recruiter for Trainee Solicitor recruitment (National/Large Regional Firm) according to judges at the annual Lawcareers.net awards. This is the sixth consecutive year the firm has scooped this award, seeing off rivals including DLA Piper, Pinsent Masons, Osborne Clarke and Bond Pearce. http://www.burges-salmon.com/news/9264.aspx 10 Jun 2011 The report by Richard MacDonald's "Farming Regulation Task Force" is a comprehensive and fascinating review of the regulatory problems faced by farmers and food processors. It even seems to supply answers to those problems.  http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9269.aspx 10 Jun 2011 The complex application forms for the Single Payment Scheme have long been a source of frustration for farmers. A recent case has once again highlighted the problems farmers have encountered in completing the forms and the potential unfairness when innocent mistakes are made.  http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9270.aspx 10 Jun 2011 The first, long awaited steps to putting in place the groceries code adjudicator, formerly known as the supermarket ombudsman, were taken on May 24 with the publication of the draft Groceries Code Adjudicator bill. While the move has been welcomed by many parts of the food supply chain, it still appears unlikely that an appointment will be made before 2013. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9272.aspx 10 Jun 2011 In a move which has raised eyebrows politically, EU farm minister Dacian Ciolos has spoken out strongly against GM crops and their value in the quest to raise food production to meet growing global demand. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9273.aspx 10 Jun 2011 A recent County Court case may offer some assistance to landowners faced with applications from local residents to register village greens on potential development land.  It decided that where a local authority appropriates its own land for planning purposes - as it may under statutory powers - that act of appropriation will override village green rights if the property is developed in accordance with a planning permission.  In these circumstances objectors to the development would have little to gain by pursuing registration of the land as a town or village green. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9274.aspx 10 Jun 2011 The legal position, from a planning point of view, behind the demolition of buildings has recently changed following the case of The Queen (on the application of Save Britain's Heritage) and the Secretary of State for Communities and Local Government [2011] EWCA Civ 334 ("Save Britain's Heritage").  In the past demolishing a building, whilst being an activity that needed planning permission, was relatively simple, by virtue of a 1995 Direction from the Secretary of State.  http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9275.aspx 10 Jun 2011 A ruling in March this year on noise nuisance has sounded a warning bell for landowners and businesses where noisy activities and unhappy neighbours could be an issue. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9276.aspx 10 Jun 2011 The Supreme Court has overruled a decision of the High Court (Jones v Kaney 2011) removing the protection from being sued that has been afforded to expert witnesses.  http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9278.aspx 03 Jun 2011 The key issue in this appeal was whether a business that provided storage facilities for property belonging to third parties, provides a supply of services subject to VAT or whether the supply fell within item 1 of Group 1, Schedule 9 of VATA 1994, in which event the supply was exempt for VAT purposes.  http://www.burges-salmon.com/Practices/tax/News/9245.aspx 03 Jun 2011 The result of a farmhouse APR case has just been published which is  good news for farmers hoping for relief on their farmhouse despite their semi-retired status or small acreage. http://www.burges-salmon.com/Practices/private_client/News/9246.aspx 03 Jun 2011 Speakers at a property industry seminar hosted by Burges Salmon at One Glass Wharf this month [01.06.11] welcomed plans to give residents and businesses a greater say in local planning, and to give communities greater incentives to back new development. http://www.burges-salmon.com/Practices/real_estate/News/9247.aspx 01 Jun 2011 The 'fit and proper persons' test introduced last year caused some concern amongst charities, particularly in relation to its scope and potentially wide application to 'managers'. HMRC issued new guidance on the application of the test earlier this year and have recently reported that it appears to be working well in practice. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/9243.aspx 27 May 2011 Teamwork, innovation and service excellence were all major factors in Burges Salmon being named the UK’s Best Tax Team in a Law Firm at the annual Taxation Awards last night [26.05.11]. http://www.burges-salmon.com/Practices/tax/News/9235.aspx 26 May 2011 The much discussed Privacy and Electronic Communications (EC Directive) (Amendment) Regulations 2011 came in to force today (26 May 2011) implementing a 2009 EC Directive. They potentially impact all organisations who use cookies on their website. http://www.burges-salmon.com/Practices/commercial/News/9218.aspx 18 May 2011 When it comes to giving a reference, most employers are well aware of their duty to take reasonable care in preparing a reference.  However, a recent case illustrates that a duty of care to a former employee when passing on information about him or her extends to non-reference situations too. http://www.burges-salmon.com/Practices/employment/News/9193.aspx 18 May 2011 The Department for Business, Innovation and Skills has issued a consultation document entitled "Consultation on Modern Workplaces", which proposes to introduce a new system of flexible parental leave and to extend the right to request flexible working to all employees.  The consultation will run for 12 weeks until 8 August 2011. http://www.burges-salmon.com/Practices/employment/News/9194.aspx 18 May 2011 The Hargreaves report, commissioned by David Cameron in November 2010 with the aim of developing proposals for making the UK's intellectual property framework more supportive of entrepreneurism, growth and innovation, was published 18 May 2011. http://www.burges-salmon.com/Practices/commercial/News/9196.aspx 18 May 2011 Burges Salmon has scooped a place on the shortlist for three major award schemes in just a matter of weeks. http://www.burges-salmon.com/news/9197.aspx 09 May 2011 A major Scottish waste contract worth over £100 million has gone from preferred bidder stage to contract signature in just over four months, with help from an experienced legal team from Burges Salmon. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/resource_and_waste_management/News/9181.aspx 09 May 2011 Many charities and their advisers have long been calling for reforms to the gift aid system. Several new measures for the reform of gift aid were announced in the Budget this year and go at least some way to addressing their concerns. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/9183.aspx 09 May 2011 In Thomas James Blanche v HMRC (21 February 2011), the First-Tier Tribunal upheld HMRC's decision to relieve an employer of liability for tax which it had incorrectly failed to deduct from an employee's earnings, and instead to impose liability for the shortfall on the employee.  Does this case signal a lenient approach to employers who make errors in calculating PAYE? http://www.burges-salmon.com/Practices/tax/News/9184.aspx 09 May 2011 The First Tier Tribunal recently considered the correct test to determine whether a transfer of shares to an employee was within the meaning of "emolument" - and consequently chargeable to income tax - under section 19 of the Income Tax Act 1988 (ICTA 1988). http://www.burges-salmon.com/Practices/tax/News/9185.aspx 09 May 2011 The Appellant, Mr Wald, appealed against a penalty imposed on him under s. 95 Taxes Management Act 1970 (the "TMA") for negligently delivering to an officer of HMRC an incorrect return under s. 8 TMA, for the tax year 2006/2007.  The Appellant appealed to the First-Tier Tribunal, where the judgment was given on 17 March 2011. http://www.burges-salmon.com/Practices/tax/News/9186.aspx 28 Apr 2011 The Appellants had been employed within a manufacturing and distribution business (OldCo) which went into administrative receivership.The Appellants conducted a buy-out by which a new company was acquired (NewCo) and NewCo purchased the assets of OldCo from the administrative receiver.  Upon acquiring  NewCo, the Appellants became directors and each acquired two ordinary shares of £1.Further shares in NewCo were issued to the shareholders upon NewCo's acquisition of the assets of OldCo.  The Appellants claimed EIS relief in respect of both issues of shares.  http://www.burges-salmon.com/Practices/tax/News/9137.aspx 21 Apr 2011 An award-winning legal team from Burges Salmon has advised on a landmark renewable energy scheme which will significantly reduce the carbon footprint of whisky production in Scotland. http://www.burges-salmon.com/Practices/corporate/News/9119.aspx 21 Apr 2011 Burges Salmon has this month successfully advised on a £60.5m deal for Helius Energy, marking the latest in a trio of significant deals for AIM-quoted clients so far this year. http://www.burges-salmon.com/Practices/corporate/News/9120.aspx 20 Apr 2011 Burges Salmon has assisted in the completion of a £70m transaction on behalf of international specialist gas and chemical company A-Gas - the third deal on which the two firms have collaborated during a ten year working relationship. http://www.burges-salmon.com/Practices/corporate/News/9117.aspx 12 Apr 2011 Speed up your application to register a charity with the Charity Commission.Charities with annual income of over £5,000 (and which are not exempt) must be registered with the Charity Commission.  The registration process involves an on-line application providing details of the activities (or proposed activities) of the charity and of the trustees.   http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/9090.aspx 11 Apr 2011 http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/[hidden]news/9083.aspx 11 Apr 2011 http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/[hidden]news/9085.aspx 11 Apr 2011 http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/[hidden]news/9086.aspx 11 Apr 2011 A new outlook on the prospects for agricultural markets and income in the EU from 2010 to 2020 has been issued by DG AGRI. Based on specific economic and policy assumptions, the estimates outline the expected market trends in the coming years and these market forecasts will be used as abaseline reference in the ongoing CAP post-2013 impact assessments. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/[hidden]news/9087.aspx 11 Apr 2011 Recent Agricultural news stories. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9089.aspx 06 Apr 2011 The Government has now published draft guidance on the Agency Workers Regulations 2010, which are due to come into force on 1 October 2011. http://www.burges-salmon.com/Practices/employment/News/9074.aspx 31 Mar 2011 Following delays due to heavy criticism from British business, the Ministry of Justice has published Guidance on the "adequate procedures" that all commercial organisations will need to put in place in order to protect themselves against committing the controversial "corporate offence" under Section 7 of the Bribery Act 2010. http://www.burges-salmon.com/news/9055.aspx 31 Mar 2011 The Coalition emergency Budget last June dramatically overhauled the capital gains tax (CGT) rules.  Out went the flat rate of 18% to be replaced by a maximum rate of 28%.  There is still no allowance for indexation but Entrepreneurs' Relief remains to reduce the rate of CGT to 10% on the disposal of business assets. http://www.burges-salmon.com/Practices/private_client/News/9058.aspx 31 Mar 2011 Three recent announcements suggest that inheritance tax and schemes to avoid it are coming under ever greater scrutiny. http://www.burges-salmon.com/Practices/private_client/News/9060.aspx 31 Mar 2011 Points of interest from the 2011 Budget. http://www.burges-salmon.com/Practices/private_client/News/9061.aspx 29 Mar 2011 On 17 March 2011, HM Treasury published its consultation on the early implementation of two amendments to the Prospectus Directive. http://www.burges-salmon.com/Practices/corporate/News/9032.aspx 29 Mar 2011 Positive news for international individuals in last week's Budget, together with changes to immigration rules coming in shortly, means the UK continues to be an attractive place for international individuals to come to live and work. http://www.burges-salmon.com/Practices/private_client/News/9037.aspx 28 Mar 2011 The 2011 Budget and the Government's accompanying "Plan for Growth" contain a number of employment-related measures. http://www.burges-salmon.com/Practices/employment/News/9025.aspx 28 Mar 2011 The tax position for post-P45 payments to former employees is changing from 6 April.  Under the new rules, it may not be possible to deduct basic rate tax only from payments to former employees.  This will affect some payments made under compromise agreements that are entered into before that date. http://www.burges-salmon.com/Practices/employment/News/9026.aspx 22 Mar 2011 In March 2011 the High Court found in favour of two Suffolk residents claiming that the operators of a stadium and track used for speedway racing and banger racing created a noise nuisance.  http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/9041.aspx 18 Mar 2011 Burges Salmon has appointed real estate Partner Philip Beer from City of London firm Simmons & Simmons. Philip joined on 14 March to further strengthen the expanding 65 lawyer real estate practice, recently awarded Property Team of the Year at the British Legal Awards. http://www.burges-salmon.com/news/8987.aspx 18 Mar 2011 Top 50 UK law firm Burges Salmon has appointed four new partners from a range of practice areas across the firm. These appointments will bring the total number of partners to 69. They take effect from 1 May, 2011. http://www.burges-salmon.com/news/8988.aspx 17 Mar 2011 Burges Salmon has been re-appointed by The Crown Estate to provide legal services for its St James’s urban portfolio, which it has supported since 2005, with effect from 1 April, 2011. http://www.burges-salmon.com/Practices/real_estate/News/8984.aspx 17 Mar 2011 Alan Barr has been appointed Senior Partner of Burges Salmon, one of the UK’s top 50 law firms, following an uncontested election. He takes over the role on 1 May, 2011 from Stephen McNulty who completes his term of office at the end of April. http://www.burges-salmon.com/news/8985.aspx 08 Mar 2011 At the end of last week, the Government commenced a public consultation on the future of the "Fair Deal" pensions policy. http://www.burges-salmon.com/Practices/employment/News/8901.aspx 07 Mar 2011 The Government yesterday commenced a public consultation on the future of "Fair Deal". http://www.burges-salmon.com/Practices/pensions_and_incentives/News/8898.aspx 07 Mar 2011 The Government has now published an updated version of the draft regulations removing the default retirement age. The new version remedies the confusion that arose when the original draft regulations were published in mid-February and adds some further detail regarding an employee's right to request to work beyond retirement. http://www.burges-salmon.com/Practices/employment/News/8899.aspx 02 Mar 2011 Insurers must stop pricing their products according to the sex of the purchaser. This includes pension products. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/8875.aspx 02 Mar 2011 Burges Salmon is pleased to announce that its Guide to Nuclear Law (written in 2010) is now available for distribution. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/8889.aspx 02 Mar 2011 Skanska has recently completed the purchase of its first UK residential development site. This news follows the announcement in December that it was to establish a Residential Development business in the UK. http://www.burges-salmon.com/Practices/real_estate/News/8891.aspx 01 Mar 2011 After months of controversy regarding plans for what the media dubbed a ‘super dairy’, the planning application for the UK’s largest dairy farm at Nocton, in Lincolnshire, has been withdrawn. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8874.aspx 01 Mar 2011 The "Environmental Good Practice On Site Guide" published by CIRIA is one of the construction industry's best known publications.   The guide is a user-friendly reference and training aid for the construction industry and provides practical advice about managing activities on construction and demolition sites to minimise environmental impacts. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/9054.aspx 21 Feb 2011 The government has published its proposed changes to Tier 2 of the points-based immigration scheme. In addition to the imminent closure of parts of Tier 1, these changes, which are expected to come into force on 6 April 2011, will make it harder for businesses to employ overseas nationals in the UK. http://www.burges-salmon.com/Practices/employment/News/8840.aspx 21 Feb 2011 The Government has announced that it will not extend the right to request time off for training to all employees in April 2011. http://www.burges-salmon.com/Practices/employment/News/8841.aspx 21 Feb 2011 The Employment Appeal Tribunal has held that administrations are not capable of amounting to insolvency proceedings instituted with a view to the liquidation of the assets of the seller. This means that, in a sale of a business by a company in administration, the employees of the seller will transfer to the buyer and will have the usual protection against unfair dismissal under TUPE.  http://www.burges-salmon.com/Practices/employment/News/8843.aspx 21 Feb 2011 At the end of last week the Government published the draft regulations removing the default retirement age. However, these regulations have done nothing but cause confusion. Whilst the general premise, that the default retirement age is being phased out, still holds good, the detailed drafting of the transitional provisions has thrown up unexpected implications for employees who are or will reach 65 before 6 April 2011. http://www.burges-salmon.com/Practices/employment/News/8846.aspx 17 Feb 2011 The Burges Salmon pensions team has been shortlisted in the Pensions Lawyers of the Year category at the Professional Pensions Awards 2011 - arguably the most respected awards ceremony in the pensions calendar. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/8835.aspx 09 Feb 2011 A strong EU farm policy is essential in the quest to deliver affordable food, the European Parliament has argued. With worldwide demand growing and 16% of EU citizens below the poverty line, access to food is an increasingly important issue. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8797.aspx 08 Feb 2011 This judgment (given 9 November 2010) in the Court of Appeal clarifies that it is the employee's responsibility to determine the position with HMRC for tax payable on any taxable elements received under a compromise agreement.    http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/8795.aspx 08 Feb 2011 Katharina Byrne, a Senior Associate in the Private Client and Wealth Structuring department explains the recent changes to the Artist's Resale Right.  http://www.burges-salmon.com/Practices/private_client/News/8796.aspx 04 Feb 2011 The pensions practice at Bristol based law firm Burges Salmon has been ranked as 4th in the country for the number of clients it serves. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/8781.aspx 01 Feb 2011 The government has announced that the controversial Bribery Act 2010 will not now be implemented in April, as originally planned.  The government declined to provide a revised implementation date, simply saying that the Act will come into force three months after the Ministry of Justice's guidance on the "adequate procedures" defence has been published. While this guidance was due to be published early this year, it is now not clear when this will happen. http://www.burges-salmon.com/news/8770.aspx 01 Feb 2011 Burges Salmon have recently advised St Modwen Developments on its first pre-let at Firepool Taunton. Taunton-based waste management business Viridor is to relocate its head office to the £270m Firepool redevelopment scheme in the town.  St Modwen expects to start construction on the 17-acre mixed-use project during the second quarter of 2011. http://www.burges-salmon.com/Practices/real_estate/News/8777.aspx 31 Jan 2011 As part of its comprehensive review of employment laws, the Government has issued a consultation document "Resolving Workplace Disputes". http://www.burges-salmon.com/Practices/employment/News/8769.aspx 28 Jan 2011 Last Friday the Master of the Rolls, Lord Neuberger, visited Bristol to view the new Civil Justice Centre and meet those who work in and use the Bristol courts. http://www.burges-salmon.com/news/8761.aspx 27 Jan 2011 National law firm Burges Salmon's Food & Farming team has acted for Milk Link on its recent acquisition of the award winning Cornish Country Larder cheese business (CCL) for an undisclosed sum. The deal strengthens the co-operative's position as a leading producer of British cheese. http://www.burges-salmon.com/Practices/corporate/News/8755.aspx 26 Jan 2011 The New Homes Bonus scheme announced last year is to be extended to empty homes. The proposed scheme has been generally well received by the industry. In outline, the idea is that central Government will pay local authorities a "bonus" equivalent to the council tax receipts for each new home provided in the local authority area for 6 years after that home is first occupied. http://www.burges-salmon.com/Practices/real_estate/News/8752.aspx 26 Jan 2011 As well as wide ranging proposals for reform of the planning system, the recently published Localism Bill is of interest for introducing the concept of "assets of community value".   The Bill contains provisions which when implemented will confer a right of pre-emption for neighbourhood groups over certain properties such as pubs, shops, libraries or leisure centres. http://www.burges-salmon.com/Practices/real_estate/News/8753.aspx 14 Jan 2011 The Government has confirmed that the Default Retirement Age (DRA) of 65 is to be abolished.  From October 2011, employers will not be able to retire employees as a matter of course when they reach 65. http://www.burges-salmon.com/Practices/employment/News/8740.aspx 12 Jan 2011 The former General Counsel and Company Secretary of QinetiQ Group plc, Lynton Boardman, has confirmed that he will be working with Burges Salmon from 31 January.   http://www.burges-salmon.com/news/8744.aspx 11 Jan 2011 The First-tier Tax Tribunal recently considered whether a tax avoidance scheme designed to reduce or eliminate tax on bonuses was effective or not. http://www.burges-salmon.com/Practices/tax/News/8737.aspx 20 Dec 2010 This recent judgment made in the First-Tier Tribunal highlights to employers the importance of apportioning the component parts of a settlement payment under a compromise agreement, so that there is no confusion as to the tax treatment. http://www.burges-salmon.com/Practices/tax/News/8727.aspx 16 Dec 2010 The Cabinet Office has announced the immediate scrapping of the 2005 Code of Practice on Workforce Matters in Public Sector Service Contracts (commonly referred to as the "Two-Tier Code"). http://www.burges-salmon.com/Practices/employment/News/8718.aspx 16 Dec 2010 It has been announced that the new maximum compensatory award for unfair dismissal will increase from £65,300 to £68,400. http://www.burges-salmon.com/Practices/employment/News/8721.aspx 15 Dec 2010 The imminent approval of the first UK AD plant under the PAS110 scheme will be a positive move for the AD sector, with classification of digestate as a product rather than a waste opening up improved financial opportunities to the sector http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8714.aspx 15 Dec 2010 News that two UK AD facilities have successfully linked to the National Gas Grid as part of the biomethane demonstration projects announced earlier this year signals another positive step for the AD sector http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8715.aspx 15 Dec 2010 The securing of a £2.1m loan by Farmgen for its AD plant based on income from energy generated rather than asset-based security is a step forward for the sector, signalling recognition that AD projects can be seen as a secure investment for financial institutions http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8716.aspx 15 Dec 2010 Publication by Defra in November of its paper ‘Developing an Anaerobic Digestion (AD) Framework’, which builds on the Implementation Plan published in March 2010, has underlined the Government’s continued support for AD. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8717.aspx 14 Dec 2010 With the Christmas party season upon us, most employers will be aware of the risks posed by alcohol, 80's music and dodgy dance moves, but this year we may see a new guest at Christmas parties in the shape of the Equality Act 2010. http://www.burges-salmon.com/Practices/employment/News/8707.aspx 08 Dec 2010 The government is not proposing to give schemes any statutory help to adopt CPI.  Whether it applies will largely depend on the wording of scheme rules.                                                                                                                                                                                                                                           http://www.burges-salmon.com/Practices/pensions_and_incentives/News/8689.aspx 07 Dec 2010 The Upper Tribunal has ruled in favour of HMRC in the Airtours appeal concerning the entitlement to recover VAT on advisor fees. http://www.burges-salmon.com/Practices/tax/Tax Disputes and Litigation/News/8680.aspx 07 Dec 2010 Burges Salmon advised Reliance Secure Task Management Limited on the contract awarded to it by the United Kingdom Border Agency to provide escorting services of detainees and the associated transport services. http://www.burges-salmon.com/Practices/commercial/outsourcing/News/8681.aspx 03 Dec 2010 The announcement this week by the Treasury that the Legislative Reform (Industrial and Provident Societies and Credit Unions) Order 2010 will be re-laid before Parliament in the next few weeks has been welcomed by Burges Salmon. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/cooperatives/News/8668.aspx 03 Dec 2010 Burges Salmon advised WK Crematoria Limited (a wholly owned subsidiary of the specialised crematoria and cemetery operator Westerleigh Group Holdings Limited) on its successful recommended takeover offer for Kent County Crematorium plc.    http://www.burges-salmon.com/Practices/corporate/News/8673.aspx 03 Dec 2010 If you use agency workers, you will be pleased to hear that a recent decision of the Court of Appeal should make it harder for agency workers to argue that they are employees of the end-user of the services.                                                                      http://www.burges-salmon.com/Practices/employment/News/8674.aspx 01 Dec 2010 Refund power: requirement for trustees' resolution http://www.burges-salmon.com/Practices/pensions_and_incentives/News/8661.aspx 01 Dec 2010 Although the Bill has only been presented to Parliament for its first reading and not yet for debate, the publication of the Bill is still a significant milestone in the evolution of licensing law.  Or, in the eyes of the trade perhaps, a significant millstone.   http://www.burges-salmon.com/Sectors/leisure_and_recreation/licensing/News/8669.aspx 29 Nov 2010 From 1 December pension schemes can send members information about their benefits by email and can simplify illustrations of DC benefits. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/8646.aspx 26 Nov 2010 Court of Appeal finds that the Competition Appeal Tribunal has no power to extend the time periods for bringing a claim for follow on damages. http://www.burges-salmon.com/Practices/disputes_and_litigation/News/8641.aspx 26 Nov 2010 This year, for the first time, Burges Salmon entered the FT Innovative Law Firm Awards gaining a top 50 ranking. http://www.burges-salmon.com/news/8644.aspx 24 Nov 2010 Burges Salmon outlines future CR plans and reports on current activities. http://www.burges-salmon.com/news/8634.aspx 24 Nov 2010 On Tuesday, the Government announced new details of the cap on the migration of skilled workers from outside of the EEA into the United Kingdom. http://www.burges-salmon.com/Practices/employment/News/8640.aspx 23 Nov 2010 Legal professional privilege is a hot topic in the legal press following the recent decisions in Akzo Nobel and in Prudential v HMRC.  The cases looked at the extent to which the advice of in-house counsel is protected and whether advice given by professionals other than lawyers was legally privileged. http://www.burges-salmon.com/news/8632.aspx 19 Nov 2010 On 20 August 2010, the First-Tier Tribunal gave judgment on the meaning of "paid" and "unpaid" in relation to electronic payments to HMRC. http://www.burges-salmon.com/Practices/tax/News/8623.aspx 19 Nov 2010 The well-publicised ruling of the Supreme Court in Radmacher means that pre-marital agreements, commonly known as pre-nups, are now more likely to be upheld on divorce, and so they will inevitably become more commonplace. http://www.burges-salmon.com/Practices/private_client/News/8624.aspx 19 Nov 2010 The recent Court of Appeal ruling in the high-profile case of Imerman v Tchenguiz means that divorcing and separating couples should exercise caution before searching for information about their spouse’s finances. http://www.burges-salmon.com/Practices/private_client/News/8625.aspx 19 Nov 2010 At the end of August we heard that HMRC had failed in their appeal in the Balfour case.  The case concerned whether inheritance tax business property relief (BPR) was available on a Scottish agricultural estate which comprised of a mixture of in-hand farms and let land, cottages and buildings.  http://www.burges-salmon.com/Practices/private_client/News/8626.aspx 19 Nov 2010 For many years, Liechtenstein has been known as a tax haven – a tiny and opaque jurisdiction where the world’s wealthy could take advantage of low taxes and strong banking secrecy laws to shelter assets from the taxman. The low taxes and commitment to client privacy remain. But its image as a shelter for tax evaders is rapidly becoming outdated. http://www.burges-salmon.com/Practices/private_client/News/8627.aspx 05 Nov 2010 Partner recruitment at Burges Salmon http://www.burges-salmon.com/news/8603.aspx 05 Nov 2010 The consultation for spreading waste on land, launched by the Environment Agency (EA) in October, is a golden opportunity for the Government to demonstrate both its commitment cutting red tape and encourage investment in renewable energy technology. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8605.aspx 04 Nov 2010 Burges Salmon has advised Spanish insurance company Mapfre Asistencia on its acquisition of InsureandGo, the biggest online provider of travel insurance in the UK.  http://www.burges-salmon.com/news/8598.aspx 04 Nov 2010 Burges Salmon acted for Eurostar in the case brought against it by ALSTOM Transport. http://www.burges-salmon.com/news/8599.aspx 04 Nov 2010 Burges Salmon has advised International Power on Pentland Firth "Crown Jewel" site, one of the world's largest planned commercial tidal stream energy developments. http://www.burges-salmon.com/news/8601.aspx 02 Nov 2010 Employers will need to reconsider their pension arrangements after recent announcements from the government. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/8662.aspx 01 Nov 2010 Amid a continuing lack of clarity on where Defra will make the £725m of savings agreed by Secretary of State Caroline Spelman, national law firm Burges Salmon has called on the Government to tread carefully where farming is concerned. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8606.aspx 26 Oct 2010 The case of Lambert v Barratt Homes Ltd and Rochdale Metropolitan Borough Council has established that a landowner owes a duty of care to his neighbour to prevent a nuisance, even if he did not create that nuisance in the first place.   http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/8568.aspx 26 Oct 2010 The deal struck between Arla Foods UK and the British milk co-ops First Milk and Milk Link to give Arla a minority share in the Westbury processing facility is essential to maintaining the future for the Wiltshire plant. http://www.burges-salmon.com/Sectors/Food_Farming_Land/food_and_farming/News/8570.aspx 20 Oct 2010 The three Equality Act Codes of Practice have now been published and were laid before Parliament on 12 October 2010. http://www.burges-salmon.com/Practices/employment/News/8591.aspx 19 Oct 2010 The Government is going to amend the legislation that requires a trustees' resolution before 6 April 2011 if a scheme is to retain an existing power to make payments to the employer. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/8653.aspx 14 Oct 2010 News that the Department for Environment, Food and Rural Affairs (Defra) is to take over policy decisions on food labelling, formerly the remit of the Food Standards Agency (FSA), is an opportunity for greater clarity in this area. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8525.aspx 13 Oct 2010 Somerset dairy farmer and Burges Salmon client Neil Baker has beaten off strong national competition to take the prestigious Farmers Weekly Dairy Farmer of the Year Award for 2010. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8522.aspx 13 Oct 2010 Like the feeding of meat and bone meal to livestock, clones and their offspring are an emotive subject where the known science comes up abruptly against politics, consumer perception and media debate. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8523.aspx 13 Oct 2010 It’s an area where science, the precautionary principle and politics meet consumer sensitivities: news that the European Commission is to revisit the total ban on the feeding of meat and bone meal (MBM) has unsurprisingly caught press interest. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8524.aspx 12 Oct 2010 The standard rate of VAT will increase from 17.5% to 20% on 4 January 2011 and HMRC has recently issued guidance on the impact on SDLT for leases where the landlord has opted to tax the premises. There may be an additional charge to SDLT in some circumstances. http://www.burges-salmon.com/Practices/real_estate/News/8513.aspx 08 Oct 2010 Last month we heard that HMRC had failed in their appeal in the Balfour case.  The case concerned whether inheritance tax  business property relief (BPR) was available on a Scottish agricultural estate which comprised a mixture of in-hand farms and let land, cottages and buildings.  http://www.burges-salmon.com/news/8514.aspx 08 Oct 2010 Quite often property is sold subject to something.  This could be a lease, or a problem with the title which the Seller is aware of but does not want to rectify. http://www.burges-salmon.com/news/8515.aspx 08 Oct 2010 In one corner of England scientists have just cracked the complete genetic code of wheat, whilst another has been the subject of an outcry that began when an American newspaper quoted an unnamed British farmer who claimed he was selling milk from a clone-derived animal into the food-chain. So, what is the future of GMOs? http://www.burges-salmon.com/news/8516.aspx 08 Oct 2010 This summer, several proposals to reform the planning system have hit the headlines as the Coalition Government pursues its localism agenda.  Most proposals stem from the Conservative pre-election green paper and aim to restore democratic and local control over the planning system, rebalance the system in favour of sustainable development, and produce a simpler, quicker, cheaper and less bureaucratic planning system.  http://www.burges-salmon.com/news/8517.aspx 08 Oct 2010 At the end of July 2010, the Government announced that it intends to remove the default retirement age of 65 (DRA) by April 2011.  If the proposals go ahead, this means that employers will generally no longer be able to retire employees when they reach a particular age and will instead have to rely on another fair reason, for example, poor performance to justify any dismissal. http://www.burges-salmon.com/news/8518.aspx 06 Oct 2010 A reminder that the rent limit for assured shorthold tenancies of residential premises in England increased from £25,000 to £100,000 per annum on 1 October.  http://www.burges-salmon.com/Practices/real_estate/News/8501.aspx 01 Oct 2010 From 1 October 2010 the existing liability regime will be changed – its ambit will be extended in terms of the companies included in the regime, the information caught within the regime and the categories of investor who can potentially claim against a company. See Key points below for further detail of the regime and the imminent changes. http://www.burges-salmon.com/Practices/corporate/News/8478.aspx 01 Oct 2010 The First Tier Tax Tribunal has recently held that for certain purposes, 'businesses' means more than just 'trade'. http://www.burges-salmon.com/Practices/tax/News/8497.aspx 01 Oct 2010 Burges Salmon acted for Milk Link Limited and Westbury Dairies Limited in relation to creation of a new tripartite joint venture to operate the UK's largest bulk butter and milk powder processing plant.  http://www.burges-salmon.com/Sectors/Food_Farming_Land/food_and_farming/News/8498.aspx 24 Sep 2010 Securities issued by the sponsoring employer that a pension scheme holds through a collectiveinvestment scheme now count towards the 5% limit on "employer-related investment". http://www.burges-salmon.com/Practices/pensions_and_incentives/News/8789.aspx 23 Sep 2010 A series of afternoon seminars tailored to the interests of farmers, landowners and their professional advisers. http://www.burges-salmon.com/news/8460.aspx 23 Sep 2010 There has been a lot of publicity recently on the tax-breaks enjoyed by non-domiciled persons. But, if you think you're a non-dom, how can you get the Revenue to agree to this? http://www.burges-salmon.com/Practices/tax/News/8464.aspx 22 Sep 2010 Sarah Woodsford, a senior associate in the family law unit at Burges Salmon, has been recognised for her hard work and dedication to serving the needs of wealthy clients and has made it into the 'Top 35 Under 35' list. http://www.burges-salmon.com/news/8456.aspx 22 Sep 2010 A Burges Salmon team has secured an extremely rare ‘no fault no negligence’ ruling concerning a positive drug test of a horse. http://www.burges-salmon.com/Practices/disputes_and_litigation/News/8458.aspx 16 Sep 2010 Burges Salmon is pleased to confirm it has advised on the sale of Snow & Rock to a management buyout vehicle backed by LGV Capital. http://www.burges-salmon.com/news/8447.aspx 15 Sep 2010 The Bribery Act 2010 is coming into force in April next year.  How will it impact on your business? http://www.burges-salmon.com/news/8448.aspx 13 Sep 2010 On 29 July 2010 the European Court of Justice (the "ECJ") released its judgement in the Astra Zeneca litigation which sought to clarify the VAT treatment of staff vouchers used in salary sacrifice schemes.  The ECJ ruled that the employing company must account for tax when making vouchers available to employees. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/8426.aspx 03 Sep 2010 Judge Bishopp considered whether interest received by a partnership on short-term funds held in a clients' account was taxable as interest or as trading income. http://www.burges-salmon.com/Practices/tax/News/8422.aspx 01 Sep 2010 The result of the HMRC appeal in the Balfour case was published last week. Please click to read on. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8416.aspx 18 Aug 2010 The Coalition Government plans to implement ‘a huge increase in waste to energy through anaerobic digestion’ by November 2010 http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8395.aspx 18 Aug 2010 The European Commission has recently approved the Publicly Available Specification for digestate, creating an industry specification against which producers can verify that the digestate they produce is of consistent quality and is fit for purpose. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8396.aspx 18 Aug 2010 Tesco's new distribution centre at Widnes is to be powered completely by renewable energy derived from food waste thanks to a new sustainability partnership with transport company Stobart Group and food waste recycling experts PDM Group. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8397.aspx 18 Aug 2010 Following a lengthy review by Defra, a new regime came into force on 6 April 2010 which has made minor changes to existing small scale waste permitting exemptions.   http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8398.aspx 18 Aug 2010 In June, the European Commission laid down the steps required to improve EU bio-waste management and take advantage of the significant environmental and economic benefits that this resource can provide. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8399.aspx 11 Aug 2010 Burges Salmon team has advised BiogenGreenfinch, the UK's leading operator of Anaerobic Digestion food waste plants. http://www.burges-salmon.com/news/8374.aspx 11 Aug 2010 Temple Trustees, along with pensions consultants Trigon, have successfully transferred the first  non-annuitised scheme into the Financial Assistance Scheme (FAS). http://www.burges-salmon.com/news/8376.aspx 10 Aug 2010 From the 1st of July this year, all pre-packaged organic foods produced within the EU must carry the new "Euro-Leaf" logo (pictured below). The logo is designed to give added consumer confidence in organic products, as it signifies compliance with EU legislation on organic production brought into force in 2009. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8391.aspx 09 Aug 2010 Upcoming dates of this year's Burges Salmon Roadshows. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8368.aspx 04 Aug 2010 On a share for share exchange, HMRC have confirmed that all the conditions for Entrepreneurs' Relief can be established on a 'look through' basis, meaning that the time periods can be aggregated in considering whether an individual qualifies for the relief. http://www.burges-salmon.com/Practices/tax/8360.aspx 04 Aug 2010 A share-for-share exchange designed to help one shareholder avoid tax is likely to affect innocent shareholders, preventing them from obtaining rollover treatment. http://www.burges-salmon.com/Practices/tax/8363.aspx 02 Aug 2010 New scheme encourages law firms to take on one extra trainee. http://www.burges-salmon.com/news/8354.aspx 29 Jul 2010 The Government today announced its plans to abolish the default retirement age. http://www.burges-salmon.com/Practices/employment/News/8352.aspx 28 Jul 2010 In its new role as custodian of licensing, the Home Office today launched a consultation containing proposals to shake up the licensing regime through the Police Reform and Social Responsibilty Bill. http://www.burges-salmon.com/Sectors/leisure_and_recreation/licensing/News/8406.aspx 27 Jul 2010 In an admirable briefing to members of the CAAV, Jeremy Moody describes Morrison-Low v Paterson  (a decision of the Scottish Land Court made on 2 June 2010) as "the first major case on agricultural rent review law perhaps since Childers v Anker".  That is not an understatement.  http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8332.aspx 27 Jul 2010 The new Flood and Water Management Act 2010 is likely to have a significant impact on farming operations, especially on low lying land or where there is a farm reservoir or man made lake.  One of the Act's central objectives is to shift the emphasis away from flood defence to "flood and coastal erosion risk management", a concept which allows rural land to flood to protect urban centres.  http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8333.aspx 27 Jul 2010 The High Court has considered a case between NFU Mutual Insurance Society Limited ("NFU") and HSBC Insurance (UK) Limited ("HSBC") who respectively provided insurance for the buyer and seller of a property. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8334.aspx 27 Jul 2010 Two recent cases consider the grant of a Certificate of Lawfulness for breach of a planning condition. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8335.aspx 27 Jul 2010 Employment law is constantly changing.  The employment team have put together a list of some of the recent changes that may affect farming businesses. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8336.aspx 27 Jul 2010 The Coalition’s emergency Budget was delivered on 22 June.  The focus was primarily on significant cuts to public spending rather than tax increases, although inevitably tax rates did not escape unscathed. There were no announcements about inheritance tax or the status of non-domiciliaries but of course the Chancellor needs to keep something up his sleeve for next time! http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8337.aspx 22 Jul 2010 In what turned out to be Alastair Darling’s final Budget on 24 March, he decided to focus on optimistic growth forecasts with relatively few changes to the tax system in a bid to save his party from election defeat.  This left the difficult decisions as to how to tackle the current budget deficit through control of public spending and taxation to be made after the general election; a problem he has now handed over to George Osborne. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8346.aspx 22 Jul 2010 Under current housing law, a tenancy cannot be assured (which includes an assured shorthold tenancy) if the rent exceeds £25,000 a year. A residential tenancy with an annual rent exceeding £25,000 is a 'common law' tenancy, which enjoys no security of tenure or restriction on rental increases. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8350.aspx 20 Jul 2010 Two groups of our lawyers, secretaries and support staff spent Friday 9 July supporting Business in the Community's nationwide Give and Gain day, volunteering to tame a wildlife garden as well as update an inner-city youth club and its environs. http://www.burges-salmon.com/news/8328.aspx 15 Jul 2010 Our award-winning energy lawyers have advised wind farm developers Infinergy on two of its onshore wind farms. http://www.burges-salmon.com/news/8316.aspx 14 Jul 2010 Restrictive covenants affecting real property must comply fully with UK competition law from 6th April 2011. This includes covenants in existing documents as well as those made after that date, whether contained in leases, transfers or other property deeds and agreements. Those which do not comply will be void and may give rise to other penalties for the parties after next April. http://www.burges-salmon.com/Practices/real_estate/News/8315.aspx 09 Jul 2010 On 30 June 2010, the Tribunal Service produced its annual statistics identifying an increase of 14% in single employment claims in the last 12 months. If multiple claims (i.e. those where a number of cases arise from the same set of facts – e.g. TUPE cases) are included, this figure rockets to a staggering 56% increase in claims in 2009/10. http://www.burges-salmon.com/Practices/employment/News/8307.aspx 28 Jun 2010 Burges Salmon is pleased to announce that Patrick Cook is to join the firm as a partner in its Corporate Turnaround & Insolvency practice.  He joins from Taylor Wessing, where he had been Head of the Restructuring and Corporate Recovery practice.  He will further enhance the excellent work of our CTI team. http://www.burges-salmon.com/news/8284.aspx 28 Jun 2010 The Pensions Regulator has issued new guidance for trustees on monitoring covenant and security for defined benefit pension schemes. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/8291.aspx 28 Jun 2010 A summary of the key pensions headlines from the recent Budget. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/8292.aspx 25 Jun 2010 If you are a partner, your duty of good-faith to your other partners continues even after the partnership terminates.  If you fail in this duty, your ex-partners may use this to defend outstanding claims you bring against them. http://www.burges-salmon.com/news/8279.aspx 25 Jun 2010 HMRC confirm that UK beneficiaries of offshore trusts who receive excess capital payments before 23 June 2010 will, for the remainder of the 2010/11 tax year, be taxed under the "old" rules - even if the capital payment is matched with a later capital gain.  For further details read on: http://www.burges-salmon.com/Practices/tax/News/8281.aspx 25 Jun 2010 A revised UK Corporate Governance Code has been published by the Financial Reporting Council and will apply to official list companies with a premium listing, for accounting periods beginning on or after 29 June 2010. The new Code will also be of interest to companies listed on AIM or the PLUS-quoted market. http://www.burges-salmon.com/Practices/employment/News/8308.aspx 23 Jun 2010 Our employment team has been placed 'runner up' at The Lawyer Awards 2010.  http://www.burges-salmon.com/news/8198.aspx 23 Jun 2010 The Government’s Efficiency and Reform Group recently announced - in an attempt to cut the public rent bill - that no new property leases or lease extensions will be signed on behalf of Government departments or their quangos without Treasury approval.  http://www.burges-salmon.com/Practices/real_estate/News/8276.aspx 09 Jun 2010 With the World Cup now well under way, are you suffering more absences and disruption to your business than usual?   http://www.burges-salmon.com/Practices/employment/News/8242.aspx 08 Jun 2010 We have advised Irish state-owned utility ESB on its acquisition of the Mynydd y Betws wind farm project. http://www.burges-salmon.com/news/8231.aspx 07 Jun 2010 Burges Salmon has been appointed by a consortium of London Boroughs to a small panel of legal service providers, after a rigorous selection process.  http://www.burges-salmon.com/news/8222.aspx 07 Jun 2010 Employment law specialist, Frank Morton, joins the Burges Salmon employment team  as a consultant on 7 June, 2010. http://www.burges-salmon.com/news/8230.aspx 28 May 2010 Since 6 April 2010 local authorities have had the right (not the obligation) to charge Community Infrastructure Levy ("CIL") in order to provide a coordinated and predictable method for the funding of infrastructure works on developments.  http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/8220.aspx 28 May 2010 Burges Salmon to advise on the impact of the new Industrial Emissions Directive (IED) on the UK water industry. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/News/8221.aspx 26 May 2010 The new coalition Government has now published its programme for government and set out, in the Queen's Speech, the bills that it hopes to achieve in the next 18 months. http://www.burges-salmon.com/Practices/employment/News/8305.aspx 25 May 2010 We will be represented on the steering group of a new research project to assess the potential of carbon capture and storage (CCS). http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/carbon_capture_and_storage/News/8216.aspx 21 May 2010 A cross departmental team led by Real Estate Head Richard Clark and including John Dunn (Client Partner for The Crown Estate), property development Partner David Gidney and Corporate Head Chris Godfrey, has advised on another major property acquisition, the Westgate Shopping Centre and adjoining development land in central Oxford, for long-standing client The Crown Estate.  http://www.burges-salmon.com/Practices/real_estate/News/8211.aspx 20 May 2010 As part of its policy programme unveiled today, the new Government announced plans to make substantial changes to address problems caused by what it perceives to be Labour's failure to address binge-drinking issues and to create a 'cafe culture'. http://www.burges-salmon.com/Sectors/leisure_and_recreation/licensing/News/8408.aspx 16 May 2010 The Energy Act 2010 just made it to Royal Assent and the Statute Book before the General Election was called. The Conservative – Liberal Democrat Coalition Agreement re-states the new UK government's commitment for public sector investment in Carbon Capture and Storage 'CCS' technology for four coal-fired power stations.  For further details, please see our briefing note under the Publications link. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/8206.aspx 10 May 2010 Burges Salmon and ISG plc last week held a poster signing ceremony at Bristol's One Glass Wharf, the firm's new office building currently under construction. http://www.burges-salmon.com/news/8204.aspx 06 May 2010 Burges Salmon's real estate investment practice has further enhanced its reputation in the market by securing leading roles on the country's first two Property Authorised Investment Funds ('PAIFs') http://www.burges-salmon.com/Practices/corporate/investment_funds/News/8200.aspx 05 May 2010 Agricultural property relief was allowed on the former home of a deceased farmer, despite it being unoccupied for 4 years before his death while he was in a nursing home. http://www.burges-salmon.com/Practices/private_client/News/8225.aspx 28 Apr 2010 The RAIL 100 Breakfast Club is a prominent business networking and social club for the rail industry’s top managers which meets four times a year in Simpson’s-in-the-Strand.  http://www.burges-salmon.com/Sectors/transport_and_logistics/rail/News/8196.aspx 23 Apr 2010 The Finance Act 2010 contains five sections dealing with stamp taxes.  Slightly oddly, these are grouped in three areas of the Act.  Sections 6 and 7 deal with SDLT, sections 54 and 55 with SDRT on introduction of securities into clearance systems etc, and SDLT on partnerships, whilst section 65 deals with stamp taxes affecting clearing house. An unhelpful way of grouping things if someone is simply flicking through to see what has been enacted this year. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/8177.aspx 23 Apr 2010 It is strange to think that remittances could become chargeable to income tax after the taxpayer dies, but the definition of  “relevant person” appears to make this possible. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/8178.aspx 20 Apr 2010 Following the Budget of 2009, the HMRC published a consultation document on working with tax agents, detailing what could be done to ensure the highest standards of performance by those working as tax agents. The proposals are very worrying and could affect a wide range of people/organisations. http://www.burges-salmon.com/Practices/tax/News/8174.aspx 14 Apr 2010 Burges Salmon is delighted to have acted as legal advisers on the sale of Bath Rugby plc.  Partner Rupert Weston led on the advice, assisted by senior associate Dominic Davis. http://www.burges-salmon.com/news/8169.aspx 14 Apr 2010 The Bribery Act has now become law and will soon be in force.  It has wide reaching implications, especially for business, with the introduction of a new corporate offence and prosecutions for bribery made easier.  All businesses need to ensure that they review existing procedures and put in place adequate anti-corruption measures to avoid potential liability. http://www.burges-salmon.com/Practices/employment/News/8309.aspx 09 Apr 2010 In what may have been the Chancellor's third and final Budget on 24 March, he decided to focus on optimistic growth forecasts with relatively few changes to the tax system.  This leaves the difficult decisions as to how to tackle the current budget deficit problem of around £167 billion through control of public spending and taxation to be made after the general election. http://www.burges-salmon.com/Practices/private_client/News/8163.aspx 09 Apr 2010 It was widely anticipated that an increase in the level of capital gains tax (CGT) would be announced in Budget 2010, however, the only change was an increase in the lifetime allowance for entrepreneurs' relief (ER) from £1 million to £2 million. Please click to read on. http://www.burges-salmon.com/Practices/private_client/News/8164.aspx 08 Apr 2010 On 6 April 2010 some significant changes to Tiers 1 and 2 of the UK's points-based immigration system took place.  These changes follow on from a limitation of the working hours of foreign students that the Government introduced in March 2010.   http://www.burges-salmon.com/Practices/employment/News/8155.aspx 07 Apr 2010 Burges Salmon advised on two successful transactions for AIM company clients William Sinclair Holdings plc and Michelmersh Brick Holdings plc just before Easter.  Both transactions reflect the current change of emphasis on AIM from new listings to transactions by well established smaller companies already on the market.  http://www.burges-salmon.com/Practices/corporate/News/8150.aspx 07 Apr 2010 The new Equality Act has far-reaching implications for businesses. http://www.burges-salmon.com/news/8151.aspx 07 Apr 2010 The Equality Act 2010 will have wide-reaching effects. To help you understand the implications of the Act for your organisation, Burges Salmon has prepared a suite of briefings outlining its key provisions.  http://www.burges-salmon.com/Practices/employment/News/8311.aspx 31 Mar 2010 The Court of Appeal reviewing the case of JN Dairies -v- Johal Dairies (originally heard during an 8 day High Court trial in March 2009) has unanimously found in favour of JN Dairies. http://www.burges-salmon.com/Sectors/Food_Farming_Land/food_and_farming/News/8167.aspx 30 Mar 2010 Successful conclusion to the disposal of the nuclear fuel business at Springfields to Westinghouse Electric http://www.burges-salmon.com/Practices/environment_and_health_and_safety/News/8138.aspx 29 Mar 2010 Burges Salmon's latest annual report, In Review 2009, is now available for you to read as a digibook. http://www.burges-salmon.com/news/8136.aspx 25 Mar 2010 On 25 March 2010, Defra published an Implementation Plan for the delivery of the recommendations of the Government's AD Task Group to accelerate the public and private sectors' uptake of anaerobic digestion in England.   http://www.burges-salmon.com/Sectors/Food_Farming_Land/renewables/News/8140.aspx 23 Mar 2010 As of April 6, employees have the right to request time off for study or training. http://www.burges-salmon.com/Practices/employment/News/8310.aspx 16 Mar 2010 The new naming and shaming policy introduced by section 94 of the Finance Act 2009 has now been given the green light by HM Treasury and will come into force from 1 April 2010. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/8117.aspx 15 Mar 2010 South West businesses have been promised ‘a bonfire of red tape’ under a Conservative government.  Speaking at Burges Salmon’s inaugural Non Executive Directors’ Forum in Bristol, Shadow Business Minister John Penrose MP underlined Conservative plans to scrap most tax credits for businesses and replace them with a lower rate of corporation tax. http://www.burges-salmon.com/Practices/corporate/News/8121.aspx 08 Mar 2010 If you sell shares for more than their market value, then there may be a charge to income tax and NICs on the overvalue. However, the meaning of "market value" has never been entirely clear. Please click on the link to read the full article. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/8108.aspx 01 Mar 2010 The Department of Energy and Climate Change has published guidance to inform AD operators of the legal, technical and regulatory requirements of injecting renewable gas into the gas grid. http://www.burges-salmon.com/Sectors/Food_Farming_Land/renewables/News/8111.aspx 01 Mar 2010 The Department of Energy and Climate Change has announced plans to provide financial support for AD projects through feed in tariffs and the "world's first" renewable heat incentive scheme. http://www.burges-salmon.com/Sectors/Food_Farming_Land/renewables/News/8113.aspx 01 Mar 2010 Newcastle University has been given the green light to go ahead with plans to run an innovative AD project which is intended to encourage the development and uptake of AD technology in a bid to improve the sustainability of farms throughout the UK. http://www.burges-salmon.com/Sectors/Food_Farming_Land/renewables/News/8114.aspx 01 Mar 2010 A short summary of the key milestones over the last 12 months to illustrate Government policy and support for AD developments.  http://www.burges-salmon.com/Sectors/Food_Farming_Land/renewables/News/8115.aspx 01 Mar 2010 A summary of recent developments in AD. http://www.burges-salmon.com/Sectors/Food_Farming_Land/renewables/News/8116.aspx 26 Feb 2010 Directors of AIM companies should be aware that recent changes to the AIM Rules for Companies require annual accounts to disclose details of directors' remuneration. http://www.burges-salmon.com/Practices/corporate/News/8106.aspx 23 Feb 2010 A recent decision by the ECJ held that a worker who was sick whilst on annual leave had the right to take that leave at some other time after his recovery. http://www.burges-salmon.com/Practices/employment/News/8092.aspx 17 Feb 2010 Our Energy and Private Client teams were both short-listed for a Legal Business award. http://www.burges-salmon.com/news/8083.aspx 15 Feb 2010 With a general election just round the corner, the main political parties have stepped up their campaigns and inevitably these have focussed on the important issues of public spending and tax and how to address the current budget deficit problem of around £175 billion. This looks likely to mean increased rates of personal tax. Click on the link to read more. http://www.burges-salmon.com/Practices/private_client/News/8075.aspx 15 Feb 2010 Since the changes to inheritance tax in 2006, advisors have been talking about the advantages of using family partnerships (FPs) as an alternative. FPs are seen to offer many of the same features as trusts, but (crucially) without an immediate 20% inheritance tax (IHT) charge on their creation. However, despite these seeming advantages, progress has been slow and few FPs have actually been created. This article gives a candid view of the benefits and pitfalls of FPs. http://www.burges-salmon.com/Practices/private_client/News/8076.aspx 15 Feb 2010 Following some significant teething problems with the new Lasting Powers of Attorney (the replacements for Enduring Powers of Attorney), a new version of the LPA forms became available from 1st October 2009. http://www.burges-salmon.com/Practices/private_client/News/8077.aspx 15 Feb 2010 From the beginning of 2010 local authorities will have new powers to ensure that private water supplies provide wholesome water. The main headline for landowners is that failure to comply with notices served by local authorities to undertake work to improve the quality of supply is now a criminal offence. http://www.burges-salmon.com/Practices/private_client/News/8078.aspx 15 Feb 2010 If you are a member of a final salary pension scheme and not yet retired, proposed changes from April 2011 could impose penal new tax charges on you. In one case we have seen, the effective tax rate was 230%! For more information read on. http://www.burges-salmon.com/Practices/private_client/News/8079.aspx 11 Feb 2010 We recently advised Newbury Racecourse plc on a £6.4m rights issue. Click on the link to read more. http://www.burges-salmon.com/Practices/corporate/News/8072.aspx 04 Feb 2010 A new medical fit note will come into effect on 6 April 2010 to replace the current sick notes used by doctors. Click on the link to read more. http://www.burges-salmon.com/Practices/employment/News/8068.aspx 03 Feb 2010 We recently sponsored the Institution of Civil Engineers' (ICE) annual Alternative Dispute Resolution (ADR) conference. Click on the link to read about the key themes to come out of the conference. http://www.burges-salmon.com/Sectors/Construction and Engineering/News/8054.aspx 03 Feb 2010 We advised Church House Investments on an MBO which paves the way for acquisition of parent Church House Trust by Virgin Money. http://www.burges-salmon.com/Practices/corporate/News/8064.aspx 02 Feb 2010 Click on the link to read a brief overview of the key recommendations of the Jackson Report on the costs of civil litigation. http://www.burges-salmon.com/Practices/disputes_and_litigation/News/8053.aspx 02 Feb 2010 Ecotricity has announced plans to provide homeowners with the option to pay for a 'green' gas supply from January 2010. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8055.aspx 02 Feb 2010 An overview of how the UK Government supported the development of Anaerobic Digestion in 2009. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8056.aspx 02 Feb 2010 The UK's biggest biogas facility has been granted planning permission. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8057.aspx 02 Feb 2010 On 19 November Staffordshire county council granted Biffa planning permission a 4MW facility at Polars, Cannock, Staffs. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8058.aspx 02 Feb 2010 Planning officers have recommended that the plans of a Suffolk brewery to build an anaerobic plant next door to its distribution centre should be approved. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8059.aspx 02 Feb 2010 Construction on a 190 kWe biogas plant in Herefordshire is planned to start in spring 2010. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8060.aspx 02 Feb 2010 DECC has been granted ministerial approval to launch the 6th round of the Bioenergy Capital Grants Scheme. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8061.aspx 02 Feb 2010 Planners have given the green light for Blackpool-based AD specialist Farmgen to start work on a £2.5million 800kW AD plant. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8062.aspx 29 Jan 2010 One of the longest-running and most complicated disputes in the technology sector has finally come to an end, with the Technology and Construction Court finding EDS guilty of fraudulent misrepresentation. BSkyB expects that EDS will be ordered to pay them damages of around £200 million. http://www.burges-salmon.com/Practices/commercial/News/8048.aspx 27 Jan 2010 A recent Tax Tribunal case, R J Phillips V HMRC, has confirmed that any partner may appeal against figures included in a partnership tax return, even if he or she is not the "nominated partner".  The case also looks again at some of the factors which – in the absence of a written partnership agreement – are relevant in determining whether or not a partnership exists. Click on the link to read more. http://www.burges-salmon.com/Practices/partnerships/partnership_tax_and_tax_planning/News/8043.aspx 27 Jan 2010 In the recent case of Skye Inns Limited & Mr Chris O. Richards v HMRC the taxpayer lost the appeal for claiming EIS relief, failing on the 80% of monies "employed in business" test. The judgement is useful in confirming that monies can be "employed" without being spent. But it also confirms that one must trace the use of the actual monies raised under EIS. It is not sufficient that the company has spent other monies of an equal amount. http://www.burges-salmon.com/Practices/tax/News/8044.aspx 18 Jan 2010 We are hosting an afternoon workshop for the Green Building Council at our Bristol office on 27th January. This is part of  a series of national workshops in January and February 2010 to support the Department for Communities and Local Government (CLG) consultation process on Zero Carbon New Non-Domestic Buildings. Click on the link for more details. http://www.burges-salmon.com/Sectors/Construction and Engineering/News/7787.aspx 13 Jan 2010 Burges Salmon partners Beatrice Puoti-ffiske and Ian Salter have been ranked as two of the best lawyers in the business. http://www.burges-salmon.com/news/7776.aspx 12 Jan 2010 From 6th April 2010 it will be possible to grant options over land for a period of more than 21 years, when provisions of the new Perpetuities and Accumulations Act 2009 come into force. Click on the link to read more. http://www.burges-salmon.com/Practices/real_estate/News/7760.aspx 07 Jan 2010 This report includes changes to the DOTAS regime, a further condoc on Working with Tax Agents, and legislating for Equitable Liability. HMRC have also published a number of consultation documents (or proposals to consult) in a number of areas including offshore evasion, Section 703 consultation, Excise modernisation and compliance checks, and the bulk and specialist information powers review. http://www.burges-salmon.com/Practices/tax/News/7757.aspx 06 Jan 2010 Jack Straw has issued a Ministerial Statement indicating that the UK will exercise its right to opt-out of the European Commission's proposed regulation governing succession and wills. The particular areas of concern are claw-back and the common connecting factor. Click on the link to read more.  http://www.burges-salmon.com/Practices/private_client/News/7755.aspx 04 Jan 2010 We have been appointed to the Virgin UK Legal Panel. http://www.burges-salmon.com/Practices/corporate/News/8063.aspx 18 Dec 2009 The reserved decision of the Court of Appeal in the case of Clarence House v National Westminster Bank has recently been published and will be of interest to commercial landlords and their tenants. The Court of Appeal has allowed the tenant’s appeal and so decided that a “virtual” assignment of a lease does not breach a covenant against parting with or sharing possession or occupation of premises. http://www.burges-salmon.com/Practices/real_estate/News/7692.aspx 18 Dec 2009 For the first time ever, the maximum compensatory award for unfair dismissal is to be reduced following the annual review of compensation limits.  http://www.burges-salmon.com/Practices/employment/News/7693.aspx 04 Dec 2009 For many employers at the minute the bonus question is: do we really have to pay? James Green, from our Employment Unit considers the point. This article originally appears in Director of Finance online. http://www.burges-salmon.com/Practices/employment/News/7629.aspx 24 Nov 2009 On 10 November 2009 Ed Miliband released the first six National Policy Statements on Energy, which are designed to guide the decision making process of the Infrastructure Planning Commission established under the Planning Act 2008. Click on the link to read more. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/7571.aspx 24 Nov 2009 In the new Chambers guide to legal services, our Environment law team is ranked No 1 for London and UK wide and the South West, our Projects Energy – Renewables and alternative energy team is at Band 4, and our Planning law team is ranked as Band 1 for the South West. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7572.aspx 24 Nov 2009 Underground coal gasification, according to its supporters, offers the scope to continue to draw on 17 billion tons of potentially gasifiable coal onshore in Britain with perhaps double that offshore. Click on the link to read more. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/7573.aspx 24 Nov 2009 Using powers in the 2008 Energy Act, the Government is about to introduce a new incentive scheme in April 2010 to encourage the greater deployment of small-scale renewable electricity. Click on the link to read more. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/7574.aspx 24 Nov 2009 The introduction of banding in the Renewables Obligation from April 2009 has created huge interest in the biomass power sector. Click on the link to read more. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/7575.aspx 24 Nov 2009 Rapid progress has been achieved in addressing many of the legal obstacles to deployment of Carbon Capture and Storage, but there are still real practical difficulties in the way of this key technology. Click on the link to read more. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/carbon_capture_and_storage/News/7576.aspx 24 Nov 2009 Jeremy Dickerson spoke on BBC's Today programme on whether Flavio Briatore can be successful with his appeal. http://www.burges-salmon.com/Practices/commercial/sport/News/7577.aspx 24 Nov 2009 Information about NDA's asset disposal programme and the sales process undertaken by EDF Energy for two of its sites. http://www.burges-salmon.com/Sectors/energy_and_utilities/nuclear/News/7579.aspx 24 Nov 2009 In September 2009, UKAEA Ltd was sold by the Government to Babcock International Group for £50 million. http://www.burges-salmon.com/Sectors/energy_and_utilities/nuclear/News/7580.aspx 24 Nov 2009 On the 21 September the Nuclear Decommissioning Authority announced the launch of the competition to secure a new Parent Body Organisation to take ownership of the Dounreay Site Restoration Limited Site Licence Company. http://www.burges-salmon.com/Sectors/energy_and_utilities/nuclear/News/7581.aspx 24 Nov 2009 DECC, DWP and the Health and Safety Executive (HSE) intend to lay a Legislative Reform Order before Parliament by the end of 2009. http://www.burges-salmon.com/Sectors/energy_and_utilities/nuclear/News/7582.aspx 24 Nov 2009 The revised regime proposes to remove waste and materials from the scope of the RSA and replace the current suite of EOs with one that provides conditional exemptions only. DECC intend to incorporate the revised regime directly into the Environmental Permitting Regulations 2007 which are due to come into force in 2010. http://www.burges-salmon.com/Sectors/energy_and_utilities/nuclear/News/7583.aspx 24 Nov 2009 What are the key issues that still stand as barriers to reaching a radical new international agreement on climate change? http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7584.aspx 24 Nov 2009 The American Clean Energy and Security Act (ACESA) gained approval of the House of Representatives in June and would require that at least 15% of US electricity be generated from renewable sources, such as wind or solar power, by 2020. Click on the link to read more. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7585.aspx 24 Nov 2009 Early in October the Government released its long awaited response on the now re-titled 'Carbon Reduction Commitment Energy Efficiency Scheme' (CRC EE). The Response has made some significant changes to the scheme, providing clarity on some issues and further confusion on others. Click on the link to read more. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7586.aspx 24 Nov 2009 The UK's Committee on Climate Change, established under the Climate Change Act 2008, has published its first report to Parliament setting out its views on the progress that has been made towards achieving the UK's target of a 34% reduction in CO2 (of 1990 levels) by 2020. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7587.aspx 24 Nov 2009 Gas and electricity providers with over 50,000 customers are required by this Order to promote law carbon and energy efficiency measures. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7588.aspx 24 Nov 2009 Regulations bringing aviation at least partially within the scope of the EU Emissions Trading Scheme have now been made. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7589.aspx 24 Nov 2009 EU Member States government and Members of the European Parliament reached political agreement on 17 November on revisions to the 2002 Energy Performance of Buildings Directive that will have the result of forcing all new buildings constructed after 2020 to consume "near-zero-energy". http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7590.aspx 24 Nov 2009 The UK Government has finally increased its efforts to achieve a major increase in the use of anaerobic digestion. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/resource_and_waste_management/News/7591.aspx 24 Nov 2009 The UK Government has finally increased its efforts to achieve a major increase in the use of anaerobic digestion. http://www.burges-salmon.com/Sectors/energy_and_utilities/Resource and Waste Management/News/7591.aspx 24 Nov 2009 The Government has pledged an additional £100m to the vehicle scrappage scheme, taking the total contribution to £400m. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/resource_and_waste_management/News/7592.aspx 24 Nov 2009 The Government has pledged an additional £100m to the vehicle scrappage scheme, taking the total contribution to £400m. http://www.burges-salmon.com/Sectors/energy_and_utilities/Resource and Waste Management/News/7592.aspx 24 Nov 2009 Following revisions to the Waste Framework Directive that were finalised in November 2008, EU Member States have until December 2010 to transpose these revisions into national law. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/resource_and_waste_management/News/7593.aspx 24 Nov 2009 Following revisions to the Waste Framework Directive that were finalised in November 2008, EU Member States have until December 2010 to transpose these revisions into national law. http://www.burges-salmon.com/Sectors/energy_and_utilities/Resource and Waste Management/News/7593.aspx 24 Nov 2009 The UK is one of the 27 Member States in Europe that has struggled to meet legally binding air quality standards, and it continues to experience 'hotspots' or in air quality legislative language 'exceedances' especially in areas such as London. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7594.aspx 24 Nov 2009 2010 sees the start of full registration of substances. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/REACH_chemicals_regulations/News/7595.aspx 24 Nov 2009 The Energy Bill introduced into the House of Commons on 19 November 2009, if enacted, will see a number of important changes. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/7596.aspx 24 Nov 2009 The Marine and Coastal Access Bill received Royal Assent on 12 November 2009 after 17 sessions in Committee in the House of Lords and consideration of over 1,000 amendments. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7597.aspx 24 Nov 2009 The Government included a Floods and Water Management Bill in the Queen's Speech of 18 November 2009. Click on the link to read more about it. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/7600.aspx 24 Nov 2009 The 2009 EU Directive on ship-source pollution has come into force and EU Member States have until 16 November 2010 to fully transpose the Directive into national law. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/7601.aspx 24 Nov 2009 Changes to the Water Act 2003 were due to be implemented from 1 October 2009, but Defra has indicated that they will now be postponed to an undisclosed date. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/7602.aspx 24 Nov 2009 The government and Environment Agency want to move to a position where all water abstraction licences are time limited. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/7603.aspx 24 Nov 2009 These key elements of Environment Agency Management and control of local water resources were submitted on 22 September 2009 to the Secretary of State for approval. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/7604.aspx 24 Nov 2009 New regulations are published in draft which will give effect to the revised Groundwater Directive of 2006. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/7605.aspx 24 Nov 2009 Asbestos-related diseases are reported to cause over 3,500 deaths per year in the UK and claims for mesothelioma in particular have increased steadily since the 1970s. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environmental_litigation/News/7606.aspx 24 Nov 2009 In 2004 8 US States, the City of New York and 3 land trusts brought a civil case against 5 large US power companies in the District Court in Manhattan alleging that they were creating a public nuisance by their emissions. The case was dismissed in 2005 but was reinstated in September 2009. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environmental_litigation/News/7607.aspx 24 Nov 2009 At the beginning of October the European Commission announced that it was taking the UK to the European Court of Justice (ECJ) on the grounds that current waste water collection and treatment systems in London and Whitburn, Sunderland are inadequate and fail to comply with the 1991 EU Urban Waste Water Treatment Directive. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environmental_litigation/News/7608.aspx 24 Nov 2009 The International Union for Conservation for Nature (IUCN) recently released the latest update to their Red List of Threatened Species. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7609.aspx 24 Nov 2009 We are pleased to announce that in the new Chambers guide to legal services, our Construction and Engineering team is ranked in both the London/UK wide and South West sections of the directory. http://www.burges-salmon.com/Sectors/Construction and Engineering/News/7763.aspx 20 Nov 2009 The final deadline for late pre-registration for some chemical substances and high volume manufacturers and importers is on 30 November 2009, which is also the deadline for the first main Registration - read more to see how this affects you and your business. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/REACH_chemicals_regulations/News/7562.aspx 20 Nov 2009 The Companies Act 2006 (CA 2006) introduced a new form of 'model' articles of association (replacing Table A) for private limited companies having a share capital incorporated on or after 1 October 2009. What changes to existing companies articles should you consider? http://www.burges-salmon.com/Practices/corporate/News/7563.aspx 17 Nov 2009 Click on the link for more details about our Contract Security seminar. http://www.burges-salmon.com/Sectors/Construction and Engineering/News/7774.aspx 16 Nov 2009 HMRC has in recent years become extremely keen to charge penalties where Executors fail to declare or undervalue assets comprised in a deceased's estate. For further details please click on the link. http://www.burges-salmon.com/Practices/private_client/News/7544.aspx 16 Nov 2009 Following several years of consultation the European Union have proposed a Regulation with the objective of simplifying the procedure where someone dies owning assets in more than one EU country. http://www.burges-salmon.com/Practices/private_client/News/7545.aspx 16 Nov 2009 Electricity suppliers are now obliged to show that a certain proportion of the electricity they supply comes from renewable sources. To find out how electricity suppliers are doing this please click on the link. http://www.burges-salmon.com/Practices/private_client/News/7546.aspx 16 Nov 2009 It is a long-established principle that planning consent cannot authorise a nuisance. A local planning authority may authorise an activity, but a court may still impose restrictions (or even a complete ban) if the activity is causing a nuisance.  http://www.burges-salmon.com/Practices/private_client/News/7547.aspx 10 Nov 2009 If you're not domiciled in the UK and (might) make capital losses, read this article. http://www.burges-salmon.com/Practices/private_client/News/7495.aspx 10 Nov 2009 On Tuesday 10th November HMRC published draft legislation implementing the rule changes to the way in which groups of companies are taxed when they buy back debt at a discount. Click on the link to read more. http://www.burges-salmon.com/Practices/tax/News/7569.aspx 28 Oct 2009 We advised the NDA on the completion of the sale of land adjacent to the nuclear site at Sellafield in Cumbria. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/7454.aspx 26 Oct 2009 HMRC have taken a hard line in Brief 49/09, presumably to deter taxpayers from considering the future use of EBTs as part of their tax planning - read more in this article. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7445.aspx 26 Oct 2009 There have been a number of changes made recently to the taxation of authorised investment funds (AIFs) and which came into force on 1 September 2009. They are designed to make the UK a more competitive jurisdiction for these funds. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7446.aspx 22 Oct 2009 HMRC have published further details of the proposed changes to the tax rules on buy backs. http://www.burges-salmon.com/Practices/tax/News/7570.aspx 21 Oct 2009 We advised the Competition Commission on the corporate aspects of the sale of Gatwick Airport, announced on 21 October 2009. http://www.burges-salmon.com/Practices/corporate/News/7440.aspx 16 Oct 2009 HMRC has announced that anti-avoidance legislation will be included in the next Financial Bill, but which will have retrospective effect from 15 October 2009, and which affects debt buybacks. http://www.burges-salmon.com/Practices/tax/News/7423.aspx 16 Oct 2009 How will HMRC's new information powers be exercised? http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7424.aspx 15 Oct 2009 We advised Darwin Leisure Fund on its acquisition from Swanage Town Council of Swanage Bay View Holiday Park. http://www.burges-salmon.com/Practices/real_estate/News/7487.aspx 08 Oct 2009 This year over 100 people from the Rail Industry attended the 2009 Rail Freight Awards, an event which provides recognition for excellence and technical innovation within the Rail Industry. Co-sponsored by Burges Salmon, the successful event took place in Oxford with Richard Walford, rail partner presenting the awards alongside John Smith from First GBRF, the other main sponsor. http://www.burges-salmon.com/Sectors/transport_and_logistics/rail/News/7367.aspx 08 Oct 2009 Click on the link to read more about our Construction Disputes seminar. http://www.burges-salmon.com/Sectors/Construction and Engineering/News/7773.aspx 07 Oct 2009 Does your organisation, like most, have a retirement age of 65? Although this is lawful for now, it may need to change in the near future. The High Court has held that the default retirement age of 65 is lawful and rejected the challenge by Age UK, known as the Heyday challenge. http://www.burges-salmon.com/Practices/employment/News/7364.aspx 07 Oct 2009 The rules controlling when skilled workers are allowed to take jobs in the UK under the points-based system are to be tightened up. The Government has accepted recommendations of the Migration Advisory Committee to make it harder for skilled overseas workers to take up jobs in the UK. http://www.burges-salmon.com/Practices/employment/News/7365.aspx 07 Oct 2009 The Government has now published its response to the Carbon Reduction Commitment (CRC) consultation that closed in June 2009, which announces some fundamental changes to the proposed structure of the CRC scheme. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7368.aspx 02 Oct 2009 The recent case of McKaskie v Cameron, in which a farmer was been ordered to pay substantial damages to a woman attacked by cattle on his land, has raised concerns about farmers' liability to members of the public. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/7359.aspx 02 Oct 2009 Read more about the key points covered in our seminar, held on Thursday 23rd September, on property development in the current climate. http://www.burges-salmon.com/Practices/real_estate/News/7360.aspx 01 Oct 2009 A new procedure introduced to extend the life of some existing planning permissions may not be the panacea it might at first seem to be. http://www.burges-salmon.com/Practices/real_estate/News/7358.aspx 16 Sep 2009 Burges Salmon has advised The Crown Estate on its purchase of the head leasehold interest in Rex House, 4-12 Regent Street London from Helical Bar for £34 million.  Rex House consists of approximately 91,000 square feet of offices which is fully let and The Crown Estate already owns the freehold interest.  http://www.burges-salmon.com/news/7338.aspx 11 Sep 2009 Comments on this issue provided by George Fellowes, solicitor specialising in agricultural property and environmental issues at Burges Salmon. Please click here to view the article. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/7342.aspx 10 Sep 2009 We have been appointed to the legal panel for Avon Fire Authority, our sixth client in the ‘blue light’ sector. http://www.burges-salmon.com/news/7333.aspx 26 Aug 2009 The LSA, now well into its  2nd year, has grown from 18 founding members to over 120 firms. They have recently developed a sustainable procurement guide for law firms and series of briefing notes outlining the key concepts of climate change adaptation for different sectors, new and emerging policy and best practice in this area. http://www.burges-salmon.com/news/6749.aspx 18 Aug 2009 Do you use contract workers in your organisation? If so, do you know that you may be liable if one of your contract workers is discriminated against by one of your employees? http://www.burges-salmon.com/Practices/employment/News/8306.aspx 12 Aug 2009 HMRC has recently published a new consultation document entitled false self-employment in construction: taxation of workers. This outlines the Government's proposal for addressing the problem of false self-employment in construction. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7234.aspx 11 Aug 2009 This briefing provides an overview of the government's draft Community Infrastructure Levy Regulations 2010 which, together with a more detailed explanatory document, is out for consultation until 23 October 2009. http://www.burges-salmon.com/Practices/real_estate/News/7228.aspx 11 Aug 2009 We advised Garrad Hassan (GH) on a merger with Germanischer-Lloyd. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/7233.aspx 07 Aug 2009 We advised the Green Building Council on new proposals for £5bn investment to cut carbon from homes. http://www.burges-salmon.com/news/7226.aspx 20 Jul 2009 Nationwide officially launched its first general legal panel on 13 July. After a rigorous selection process between November 2008 and May 2009, we were announced as one of the final five. http://www.burges-salmon.com/news/7117.aspx 13 Jul 2009 Equitable liability will be withdrawn with effect from 1 April 2010. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7097.aspx 13 Jul 2009 Our Environment Team recently broadcast a webinar, jointly with PWC, on environmental liabilities and insolvency. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7105.aspx 10 Jul 2009 On 29 June 2009 Her Majesty's Revenue & Customs (HMRC) published its consultation document on the much awaited Code of Practice on taxation for banks, announced in the Chancellor's budget day speech. While the proposed Code is only a page and a half long, the implications of it are potentially wide-ranging.  http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7095.aspx 09 Jul 2009 The decision of the recently constituted First-Tier Tribunal (Tax) in Graham Morgan & Heather Self v Comrs of HM Revenue & Customs concerned the treatment of certain payments made to retiring partners by the partnership from an income tax perspective.  http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7089.aspx 25 Jun 2009 We are pleased to announce our appointment to the Partnerships for Schools (PfS) legal advisor panel. http://www.burges-salmon.com/Sectors/education/News/7056.aspx 24 Jun 2009 We have been named Infrastructure/Energy Team of the Year in The Lawyer Awards 2009. We're really pleased with this achievement, especially as this is the first year the award has been given. This recognises the hard work put in across the firm, as people in every area have helped over recent years. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/7201.aspx 24 Jun 2009 We have been named Infrastructure/Energy Team of the Year in The Lawyer Awards 2009. We're really pleased with this achievement, especially as this is the first year the award has been given. This recognises the hard work put in across the firm, as people in every area have helped over recent years. http://www.burges-salmon.com/Sectors/Construction and Engineering/News/7771.aspx 22 Jun 2009 A cross-firm team recently supported Milk Link in its acquisition of the Llandyrnog cheese creamery in North Wales. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/7002.aspx 19 Jun 2009 We have been selected to work with the London Development Agency. http://www.burges-salmon.com/Sectors/public_sector/News/7000.aspx 19 Jun 2009 Midlands dairy wholesalers J.N. Dairies (our client), has won its battle against local competitor Johal Dairies and illegal immigrant Gurbir Singh. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/7001.aspx 18 Jun 2009 We have been short-listed in two categories in this year's The Lawyer Awards. http://www.burges-salmon.com/news/6996.aspx 27 May 2009 Tim Pope, Senior Associate in Litigation, looks at options available when suppliers are facing difficulties. http://www.burges-salmon.com/Practices/disputes_and_litigation/insolvency_litigation/News/6915.aspx 26 May 2009 We have been appointed to provide legal advice to Gwynedd Council for their pathfinder Anaerobic Digestion Scheme, Project GwyriAD. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/6962.aspx 22 May 2009 Our Real Estate Investment team has advised client RWE npower on its acquisition from Northern Rock. http://www.burges-salmon.com/Practices/real_estate/News/6913.aspx 15 May 2009 HMRC now has new powers to visit your premises without notice. http://www.burges-salmon.com/Practices/tax/News/6873.aspx 14 May 2009 The InterLaw Diversity Forum is holding its first event in the South West and South Wales for lesbian, gay, bisexual and transgender members of the legal community. http://www.burges-salmon.com/news/6871.aspx 11 May 2009 The Carbon Reduction Commitment (CRC) is a new mandatory UK emissions trading scheme that will start in April 2010. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/6855.aspx 01 May 2009 We are pleased to announce the successful conclusion of the first round of sales of sites for new nuclear power stations. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/6828.aspx 27 Apr 2009 BS client and regeneration specialist, St Modwen, completes development agreement with Taunton Deane Borough Council. http://www.burges-salmon.com/Practices/real_estate/News/6825.aspx 24 Apr 2009 It looks as though normal order on rent reviews will be restored by a statutory amendment to reverse the effect of the Mason v Boscawen case. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/6823.aspx 24 Apr 2009 Finance directors of companies will have to take personal responsibility for the adequacy of their company's accounting systems. http://www.burges-salmon.com/news/6824.aspx 22 Apr 2009 The government 'bail-out' of the banking industry has led to a number of banks seeking to increase their capital base by the issue of preference shares. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7222.aspx 20 Apr 2009 We recently advised the DfT on its first 'HLOS Capacity Metric Implementation'. http://www.burges-salmon.com/Sectors/transport_and_logistics/News/6788.aspx 15 Apr 2009 We advised Costain on its £397 million contract with Viridor Laing (Greater Manchester) Ltd. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/6784.aspx 09 Apr 2009 Adrian Martin, one of our Employment partners, explains why employers face 'simpler' workplace dispute rules (Daily Telegraph, 31 March 2009). http://www.burges-salmon.com/news/6778.aspx 31 Mar 2009 Our pensions team are to act for Babcock International Group plc in respect of all of its pension arrangements. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/6771.aspx 31 Mar 2009 Click here for further details about our Hot Topics in Construction seminar. http://www.burges-salmon.com/Sectors/Construction and Engineering/News/7772.aspx 24 Mar 2009 Our Environment Team produced this webcast which looks at decommissioning and mothballing manufacturing plant. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/6743.aspx 23 Mar 2009 In Gray's Timber Products Limited v Revenue & Customs Commissioners the Inner House of the Court of Session provided further guidance on valuing employment related securities. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7220.aspx 19 Mar 2009 David Hall, who leads our Finance Litigation Practice, spoke to AccountancyAge  about happens when companies go into administration, focusing on the supply chain and new insolvency rules. You can watch the videos here. http://www.burges-salmon.com/Practices/corporate/corporate_turnaround_and_insolvency/News/6720.aspx 18 Mar 2009 A recent Special Commissioners' decision has highlighted concerns where employees are obliged to reimburse employers for unpaid PAYE. In some cases this may leave employees exposed to a potential 56% charge to tax whilst theoretically enabling those who do not repay to take advantage of an effective 16% rate.  http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/6718.aspx 10 Mar 2009 We have been re-accredited with the Institute of IT Training's Gold Standard for IT Training for 2009. http://www.burges-salmon.com/news/6683.aspx 25 Feb 2009 Young sportsmen and women in the Bristol area can benefit from a new support scheme launched this week. Named Springboard, the scheme will offer much-needed grants but also provide access to Bristol's training facilities, nutrition advice, advice re sponsorship and contracts, and mentoring. http://www.burges-salmon.com/news/6679.aspx 09 Feb 2009 The recent case of Kollektivavtalsstiftelsen TRR Trygghetsradet v Skatteverket indicates that HMRC have been, in part, misapplying the reverse supply rules in respect of intra EU supplies of services. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7219.aspx 30 Jan 2009 New company law changes will affect the way charitable companies are managed by their trustees. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/6537.aspx 30 Jan 2009 The Competition Commission has cleared the acquisition by Long Clawson Dairy Limited of the Stilton and speciality cheese business of Dairy Crest plc after accepting the failing firm defence applied.  http://www.burges-salmon.com/Practices/regulatory/Competition/News/6538.aspx 30 Jan 2009 The Competition Commission has cleared the acquisition by Long Clawson Dairy Limited of the Stilton and speciality cheese business of Dairy Crest plc after accepting the failing firm defence applied.  http://www.burges-salmon.com/Practices/commercial/competition/News/6538.aspx 30 Jan 2009 The Companies Act 2006 codifies directors’ duties in statute law for the first time. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/6767.aspx 30 Jan 2009 The Companies Act 2006 introduces a new procedure for members to bring a claim against a director on behalf of the company for “an actual or proposed act or omission involving negligence, default, breach of duty or trust by a director.” http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/6768.aspx 30 Jan 2009 Sections 177 and 182 of the Companies Act  2006 re-state a director's duty to declare direct or indirect interests in a proposed or existing transaction or arrangement with the company. These company law requirements are in addition to the obligations on trustees under charity law to declare and manage conflicts of interest. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/6769.aspx 30 Jan 2009 The objective of the Companies Act 2006 is intended to be deregulation, mainly intended for small to medium-sized owner/manager company businesses – but some of the provisions may be of interest to charitable companies. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/6770.aspx 26 Jan 2009 We hosted a breakfast meeting where the West’s foremost experts in the aerospace and defence sectors met to discuss the implications of taking a more collaborative approach to procurement. http://www.burges-salmon.com/Sectors/aerospace_and_defence/News/6536.aspx 20 Jan 2009 We were pleased to see that we came 2nd in the RollOnFriday firm of the year survey. http://www.burges-salmon.com/news/6513.aspx 14 Jan 2009 A review of the outcome of Fenlo Limited v Revenue and Customs Commissioners [2008]. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7218.aspx 18 Dec 2008 New government proposals to square flexible retirement with the age discrimination regulations will disappoint many pension scheme trustees and employers.  http://www.burges-salmon.com/Practices/pensions_and_incentives/News/6433.aspx 18 Dec 2008 A recent High Court decision means that in cases where the landlord has opted to tax VAT on rent, the effect of decreasing VAT to 15% is that the rent has decreased with effect from the 1 December 2008. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/6434.aspx 17 Dec 2008 HMRC has recently clarified its opinion on some of the circumstances which may give rise to a withdrawal of Stamp Duty Lamp Tax (SDLT) group relief. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7215.aspx 17 Dec 2008 The VAT Tribunal has recently dealt with a number of questions in connection with the VAT implications of the retention of various rights on the grant of a lease. In particular the question on whether such arrangements can be considered barter transactions on which VAT is chargeable has been considered. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7217.aspx 09 Dec 2008 Under the transfer of a business as a going concern (TOGC) rules, once certain requirements are met the transfer of a business is treated as a 'non-supply' for VAT. The VAT Tribunal in Royal Bank of Scotland plc v Commissioners For Her Majesty's Revenue & Customs (decision published 20 November 2008) had to consider an interesting variation on the application of these rules.  http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7213.aspx 09 Dec 2008 Only actual partners in a partnership, which registers for VAT, can be treated as 'taxable people' and be subject to assessment - Revenue and Customs Commissioners v Pal and others [2006] EWHC 2016 (Ch) http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7214.aspx 19 Nov 2008 Pre-registration of substances under the EU REACH Regulation closes on 30 November 2008. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/News/6358.aspx 14 Nov 2008 Defined benefit pension schemes need to review their rules about revaluing early leavers' benefits. Some may want to do so urgently.    http://www.burges-salmon.com/Practices/pensions_and_incentives/News/6351.aspx 03 Nov 2008 An individual lender or guarantor of a "qualifying loan" to a UK resident trader can, where that loan has become irrecoverable, be treated as having made an allowable loss for capital gains tax purposes under section 253 TCGA 1992. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/7212.aspx 30 Oct 2008 EU Law allows Member States to provide that supplies made by public bodies, which would otherwise be taxable for VAT purposes, are non-taxable. A Member State may only do so where there would not be a distortion of competition. This case of highlights the difficulties that arise in such circumstances.  http://www.burges-salmon.com/Practices/tax/News/6312.aspx 14 Oct 2008 On 7 October 2008, the UK Government published its Banking Reform Proposals which will replace and enhance the existing emergency legislation http://www.burges-salmon.com/Practices/banking_and_finance/news/6266.aspx 14 Oct 2008 We recently hosted 'Cleantech Question Time' with industry leaders and partners from the firm.  http://www.burges-salmon.com/Sectors/energy_and_utilities/News/6270.aspx 13 Oct 2008 HMRC has issued a briefing on the deduction of tax at source for interest treated as a distribution. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/6262.aspx 13 Oct 2008 Following the Marks & Spencer Plc v David Halsey case legislation was introduced in the UK purporting to implement the ECJ's judgement.  http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/6263.aspx 07 Oct 2008 A growing focus on governance and conflicts.   http://www.burges-salmon.com/Practices/pensions_and_incentives/News/6256.aspx 02 Oct 2008 New PAYE regulations came into force on 6 April 2008 permitting HMRC to make a direction to transfer an outstanding PAYE liability from an employer to an employee. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/6255.aspx 25 Sep 2008 The Pensions Regulator has introduced life expectancy as a secondary trigger which may prompt intervention. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/6236.aspx 19 Sep 2008 The Pensions Regulator (TPR) has issued new guidance wanting pension schemes to communicate more effectively and openly with their members.  http://www.burges-salmon.com/Practices/pensions_and_incentives/News/6224.aspx 19 Sep 2008 We advised ALSTOM Transport who will supply additional new Pendolino high-speed tilting trains for use on the West Coast Main Line between London and Glasgow. http://www.burges-salmon.com/Sectors/transport_and_logistics/rail/News/6225.aspx 11 Sep 2008 A closer look at HMRC guidance on salary sacrifice. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/6204.aspx 04 Sep 2008 A review of the recent case of British Association for Shooting and Conservation Limited (BASC) v Commissioners for HMRC. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/6128.aspx 15 Aug 2008 Download the podcast from our climate change webinar. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environmental_litigation/News/6107.aspx 15 Aug 2008 Jeremy Dickerson comments on the black market for F1 merchandise. http://www.burges-salmon.com/Practices/commercial/sport/News/6108.aspx 13 Aug 2008 The case Johnston Publishing (North) Limited v Revenue and Customs Commissioners concerns de-grouping charges which bite where a group company has received an asset on a no gain-no loss basis from another group company and then leaves that group. The company leaving the group is charged to corporation tax on chargeable gains to the extent there would have been a charge levied on the transferor company. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/6109.aspx 11 Aug 2008 When an individual sells shares in a company he will expect to be taxed to capital gains tax on the proceeds received.  Almost invariably this will be more beneficial than the proceeds being treated as an income receipt.  For a higher rate taxpayer a capital receipt will be taxed at 18% with an annual exemption available whereas an income receipt will be taxed at 40%.  However the recent cases of Lloyd v Revenue and Customs Commissioners and Snell v Revenue and Customs Commissioners highlight the danger that HMRC may use anti avoidance legislation to reclassify the receipt as an income receipt in certain circumstances. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/6110.aspx 06 Aug 2008 New Regulations have come into force to implement the changes to the VAT exemption for fund management services.  http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/6044.aspx 06 Aug 2008 In the case of Trustees of The Nelson Dance Family Settlement v HMRC (SpC 682) the Special Commissioner held that business property relief ("BPR") for inheritance tax purposes was available on transfers of value even where the transfer was not of the property itself (i.e. a business or an interest in a business) but simply reduced the value of that property. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/6046.aspx 05 Aug 2008 An update on changes as a result of the Finance Act 2008 http://www.burges-salmon.com/Practices/pensions_and_incentives/News/6039.aspx 05 Aug 2008 We advised The Carbon Trust on the recently launched Carbon Trust Standard. http://www.burges-salmon.com/Practices/commercial/News/6041.aspx 28 Jul 2008 Scope of duties and where should the responsibility lie? Your views sought. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/5974.aspx 23 Jul 2008 The Pensions Regulator (TPR) has delayed the introduction of changes to the way it assesses longevity assumptions. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/5940.aspx 03 Jul 2008 Martine Trouard-Riolle, Head of their Corporate Risk Management team, is leaving to pursue other career options http://www.burges-salmon.com/Practices/pensions_and_incentives/News/5918.aspx 30 Jun 2008 The recent Special Commissioners' case of Corbally-Stourton v HMRC, has added clarity to the law on HMRC's ability to raise a discovery assessment. http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/5903.aspx 25 Jun 2008 The option to tax rules have been amended with effect from 1 June 2008 http://www.burges-salmon.com/Practices/tax/complex_compliance_and_disclosure/News/5900.aspx 13 May 2008 Clive Pugh, partner at Burges Salmon, answers questions about new guidance from the Pensions Regulator. http://www.burges-salmon.com/Practices/pensions_and_incentives/professional_trustee_services/News/5823.aspx 06 May 2008 The Information Commissioners Office has told the welsh public bodies that the Data Protection Act does not prevent information sharing, even between organisations. http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/5030.aspx 30 Apr 2008 Chris Jackson, Partner and Solicitor Advocate, gave evidence to the Government's Work and Pensions Committee. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/health_and_safety/News/4954.aspx 28 Apr 2008 We beat current Irish legal advisers to secure role advising on the procurement of a new fleet of trains for Translink http://www.burges-salmon.com/Sectors/transport_and_logistics/News/3960.aspx 28 Apr 2008 Clive Pugh writes on legislating for conflicts of interest. http://www.burges-salmon.com/Practices/pensions_and_incentives/professional_trustee_services/News/5821.aspx 23 Apr 2008 The ICO has received notification of nearly 100 data breaches by public and private sector organisations since the loss of two discs containing the register of 25 million people claiming child benefit by HM Revenue and Customs last november.  http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/5029.aspx 23 Apr 2008 The House of Lords has voted in favour of an amendment to the Criminal Justice and Immigration Bill (CJIB) that would make it an offence to intentionally or recklessly disclose personal data, or repeatedly and negligently allow personal data to be disclosed. http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/5031.aspx 16 Apr 2008 DEFRA has published a guidance booklet with hints for public authorities on how to handle requests for information under the Freedom of Information Act 2000 (FOIA) and the Environmental Information Regulations 2004 (EIR).  http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/5027.aspx 11 Apr 2008 The high court has annulled two information tribunal decisions requesting the Office of Government Commerce (OGC) to disclose information on ID card program. http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/5026.aspx 10 Apr 2008 The European Data Protection Supervisor (EDPA) has published an opinion on the draft directive which is set to amend current european privacy legislation.  http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/5028.aspx 08 Apr 2008 ICO statement on legality of Phorm software http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3981.aspx 04 Apr 2008 Search engines must prove need for retention periods longer than 6 months http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3978.aspx 04 Apr 2008 NHS supports review of patients' data security http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3980.aspx 03 Apr 2008 Department of Health must improve freedom of information request handling http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3976.aspx 03 Apr 2008 Internet service providers allow Phorm to target advertisements based on website visits http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3977.aspx 01 Apr 2008 ICO Practice Note on management of data security breaches http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3974.aspx 01 Apr 2008 Practice Note on notification to ico of data security breaches http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3975.aspx 28 Mar 2008 ICO orders release of waste management contract http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3971.aspx 27 Mar 2008 In a deal worth £14.26 million, Bristol-based financial advisers Burns-Anderson plc has been acquired by The Money Portal Limited.  http://www.burges-salmon.com/Practices/corporate/News/3854.aspx 27 Mar 2008 ICO criticises Hounslow Primary Care Trust http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3972.aspx 25 Mar 2008 We advised Avon and Somerset Police Authority on a Major Shared Services Programme with Local Councils and IBM. http://www.burges-salmon.com/Sectors/public_sector/shared_services/News/3852.aspx 10 Mar 2008 ICO launches strategy to reduce risk http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3968.aspx 05 Mar 2008 ASA upholds complaint against ING Direct http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3969.aspx 03 Mar 2008 ICO reviews whether behavioural advertising site meets privacy standards http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3967.aspx 27 Feb 2008 Information Commissioner orders release of war decision cabinet minutes http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3966.aspx 26 Feb 2008 EU data protection watchdogs say any processor must obey EU rules http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3964.aspx 21 Feb 2008 Burges Salmon advised the sellers of Medico Legal Reporting on the transaction and certain of the management team on their investment in the acquiring vehicle. http://www.burges-salmon.com/Practices/corporate/News/3851.aspx 21 Feb 2008 Northern Rock deemed not a public authority for purpose of FOIA http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3959.aspx 18 Feb 2008 We advised CODA on the takeover offer by Unit 4 Agresso NV http://www.burges-salmon.com/Practices/corporate/News/3090.aspx 04 Feb 2008 Following the amalgamation of the former Inland Revenue and Customs and Excise into HM Revenue and Customs a consultation process has been ongoing, instigated by HM Revenue and Customs ("HMRC"), primarily focused on how powers, deterrents and safeguards can be both modernised and unified across different taxes. The two former separate departments have very different powers and indeed within each former department powers differed according to the taxes in question. http://www.burges-salmon.com/Practices/corporate/News/3118.aspx 04 Feb 2008 The Government has published a consultation paper entitled "Stamp Duty Land Tax: ensuring fairness for all" which sets out proposals for introducing an "Indirect Charge" to SDLT on the transfer of shares in special purpose vehicles used as a wrapper for residential property. http://www.burges-salmon.com/Practices/corporate/News/3121.aspx 29 Jan 2008 ECJ considers whether EC law requires ISPs to disclose file-sharers' details http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3954.aspx 28 Jan 2008 ICO launches new CCTV code of practice http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3957.aspx 28 Jan 2008 ICO orders local authorities to disclose pension fund commission payments to brokers http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3963.aspx 25 Jan 2008 ICO proposes additional powers and penalties under Data Protection Act http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3952.aspx 25 Jan 2008 ICO issues enforcement notice against Marks & Spencer http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3955.aspx 22 Jan 2008 Information Tribunal orders disclosure of draft government WMD dossier http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3953.aspx 20 Jan 2008 ICO accepts undertaking from financial services company for breach of DPA http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3958.aspx 16 Jan 2008 ICO issues enforcement notices against Carphone Warehouse and TalkTalk http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3949.aspx 03 Jan 2008 MPs call for tougher data laws http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3948.aspx 23 Nov 2007 UK High Court clarifies scope of Subject Access Rights http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3921.aspx 23 Nov 2007 Government announces review of information-sharing in the public and private sector http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3940.aspx 23 Nov 2007 ICO provides guidance on encryption  http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3943.aspx 23 Nov 2007 ICO publishes Good Practice Note on security of personal information  http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3945.aspx 20 Nov 2007 Information Commissioner statement on HMRC security breaches http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3946.aspx 20 Nov 2007 From April 6 2012, subject to parliamentary approval, the qualifying period for an employee to bring a claim for unfair dismissal is due to rise from one to two years. http://www.burges-salmon.com/Sectors/Food_Farming_Land/News/9827.aspx