Jessica Nugent

Enterprise Management Incentive (“EMI”) share option schemes have always been popular with employers and employees as a tax-efficient way for employees to share in the growth in value of the company for which they work. They are becoming...

On 25 June 2020, the long awaited Corporate Insolvency and Governance Act 2020 (the Act) received royal assent and came into force on 26 June 2020. In the few months prior to its inception, the Act has been adapted to support businesses suffering from...

When a company is solvent and business is good, the company and its directors owe fairly limited duties to creditors (save, of course, for contractual obligations). Directors must act in the best interests of the company at all times and must promote...

Late payment of invoices is a huge problem for small businesses, with research showing that almost half of invoices issued by small businesses are paid after their due date. According to the Federation of Small Businesses (FSB), late payment causes the...

If you’re contemplating selling your tech company it’s never too early to get your house in order. Here are five key things to do to achieve best value: 1 . Ensure your accounts are in order. Clean, well prepared accounts (including...

With the UK due to leave the EU on 29 March 2019, questions are arising at to whether contracts should now include ‘Brexit clauses’ and how to define terms such as ‘the EU’, ‘EU law’ and ‘English law’ so their...

Background On 25 January 2016, the draft Register of People with Significant Control Regulations 2016 (“ Regulations ”) were published and laid before Parliament for approval. The Regulations reflect the government’s...

In Cavendish Square Holding BV v Talal El Makdessi and ParkingEye Ltd v Beavis [2015], the Supreme Court considered a combined appeal as to whether certain contractual clauses which imposed a sanction, were unenforceable due to them...

The government’s aim in introducing the Act is to enable small businesses to innovate, grow and compete. The hope is also that internationally it will endorse the UK as a trusted and fair place to do business. The Act received Royal Assent on 26 March...

The Small Business, Enterprise and Employment Bill (the “Bill”) was first published in June 2014. The draft Bill, as amended on report, was published on 12 March 2015, with its third reading taking place in the House of Lords on 17...

Whether you are an experienced hotelier or just starting out in the hotel industry, the process of buying a hotel can be a daunting prospect. From financing the purchase, to structuring the deal, to due diligence, to negotiating the commercial terms, there...

The time has come to reform the complicated rights of both consumers and businesses when buying goods and services. On 13 June 2013, the Government published a new draft Consumer Rights Bill following the consultation period which ran throughout 2012. The...

The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (“ LASPO ”) received royal assent on 1 May 2012. The primary purpose of the bill was to reform the civil litigation costs and funding framework in England and Wales. ...