Articles - DAC Beachcroft

Articles

julio 2022

Housebuilder Tip of the Month: The problems of CIL Social Housing Relief in a ‘back to back’ Deal

Housebuilder Tip of the Month: The problems of CIL Social Housing Relief in a ‘back to back’ Deal

In order to apply for social housing relief, the CIL regulations require the applicant to be an owner of the land. The claim for relief will lapse if ...

Sanctions, Force Majeure and s69 of the Arbitration Act appeals

Sanctions, Force Majeure and s69 of the Arbitration Act appeals

With the ever increasing list of sanctions more critical than ever to global shipping, the recent decision of Laysun Service Co Limited v Del Monte In ...

Accountancy Newsletter July 2022

Accountancy Newsletter July 2022

DAC Beachcroft's Accountancy Newsletter features topical news and insights for our clients and contacts Swiss Cottage Properties Limited (in li ...

Swiss Cottage Properties Limited (in liquidation) [2022] EWHC 1495 (Ch) – a reassuring result for insolvency practitioners

Swiss Cottage Properties Limited (in liquidation) [2022] EWHC 1495 (Ch) – a reassuring result for insolvency practitioners

On 20 May 2022 Mr Justice Adam Johnson handed down his judgment in the matter of Swiss Cottage Properties Limited (in liquidation) [2022] EWHC 1495 (C ...

The New Audit Reform Bill- a lawyer’s view on the implications for the audit sector

The New Audit Reform Bill- a lawyer’s view on the implications for the audit sector

On 30 May 2022, in the wake of previous substantial corporate collapses, the Government published its long-awaited road-map for reform of the audit ma ...

Accountancy and modern slavery – is the industry doing enough?

Accountancy and modern slavery – is the industry doing enough?

The Modern Slavery Act 2015 (the “Act”) has long been criticised for not doing enough to ensure corporates take real steps to mitigate the risk of mod ...

Climate Risk: the evolving landscape for auditors

Climate Risk: the evolving landscape for auditors

The implementation of the UK sustainability disclosure requirements (“SDR”) regime is now well underway.  The increase in compulsory climate related d ...

Scope of an accountant’s duty of care when acting as an introducer  Knights v Townsend Harrison Limited [2021] EWHC 2563 (QB)

Scope of an accountant’s duty of care when acting as an introducer Knights v Townsend Harrison Limited [2021] EWHC 2563 (QB)

The decision of the High Court in Knights v Townsend Harrison provides guidance regarding the scope of the duties of accountants when acting as an int ...

Directors not liable for breach of duty for using tax saving scheme where professional advice followed Hunt v Richard Balfour-Lynn (and Others)

Directors not liable for breach of duty for using tax saving scheme where professional advice followed Hunt v Richard Balfour-Lynn (and Others)

The fallout from failed tax saving arrangements using Employee Benefit Trusts (“EBTs”) continues. In Hunt, directors who in reliance on tax advice fro ...

Wiseman v HMRC – a reminder of the limitations of Legal Advice Privilege in regulatory proceedings

Wiseman v HMRC – a reminder of the limitations of Legal Advice Privilege in regulatory proceedings

Accountancy firms facing regulatory investigation need to be very clear about what communications and meetings are covered by privilege.  This latest ...