Charles Russell Speechlys Podcast Channel

This is the story of Heidi who is Swiss, and Henry, a Brit. In this podcast series we explore issues faced by this international couple, their businesses and their assets in a UK/Switzerland cross-border context. We will follow their story in good times and in bad times, to untangle the legal knots and help them spot opportunities.

Heidi wants Henry to move to Switzerland before they get married. Henry needs to know what his options are, and what he needs to think about before he moves. Does he need a visa and/or a ‘lump sum’ tax arrangement? What about his family trusts? Can he continue working for his UK family business from Switzerland? What pre-location steps should he be taking?

The pandemic and the prospect of Brexit are both causing occupiers to reassess their space needs for 2021 and beyond, particularly in the context of retail and offices. Tenants who want to relocate or share their space will need to look particularly carefully at their lease requirements. Applications for consent to assign, sublet or alter premises are fraught with difficulties – for both landlords and tenants, not least because of the legislation which can apply. In this podcast, Emma Humphreys, Joseph Green and Laura Bushaway explain the relevant law which parties need to keep in mind.

Social media and brands go hand-in-hand but during the COVID-19 pandemic, with an ever greater reliance on online trading and marketing, it is a key time to revisit IP issues surrounding use and protection of hashtags, memes, GIFs and stickers. Charlotte, Olivia and Peter discuss the key issues.

The section 20 consultation process required before residential landlords start major works projects or enter into certain long term agreements was put into place to try to protect residential leaseholders.  Unfortunately, the process is often complex, time-consuming and increasingly subject to disputes and litigation.  In this podcast, Emma Humphreys, Georgina Redsell and Lauren Fraser address some of the practical issues which can arise.

The routes for seeking to recover lease arrears vary according to the type of tenancy and the nature of the sum owed.  In this podcast, the team review where landlords stand following the latest changes in the law and the options for action available to recover rent and service charges owed under commercial and residential tenancies. 

COVID-19 is costing the UK a lot of money, and will have to be paid for at some point going forward. With tax rises on the horizon, it seems like a good time to look at what steps might be taken and how that might impact on the market.

This "Strategic Land Tax Time Bomb" episode looks at all things tax! Ian Brothwood one of our real estate Partners in Cheltenham is joined by Zoe Thomas, a Partner at Smith & Williamson, and Tim Watson, a Director at Savills to discuss:

• The most common tax structures being used
• Tax changes, and how this will affect land owners
• Tax treatments
• Freezer clauses, how these are being used and if they're meaningful or useful

COVID-19 is leading to major changes in the landlord and tenant relationship in relation to commercial leases.  But how will this affect the courts’ approach to determining renewal lease terms under the Landlord and Tenant Act 1954?  Emma Humphreys explores the most likely areas of dispute with Georgina Redsell and Samuel Lear.

James Bradford is joined by Ben Handley, Tax partner at BDO, to discuss current speculation and client reaction in relation to capital taxes. This was recorded before the announcement on 23 September that the autumn Budget would be cancelled / deferred.  Topics covered are:

• Current coverage and speculation on CGT and IHT;
• Advising clients against the backdrop of potential change and uncertain times;
• The importance of working with trusted advisors.

Jessie Basra is joined by Employment Partner, Emma Bartlett, and Tax Legal Director, Hugh Gunson, to discuss the key upcoming changes to the off-payroll working rules in April 2021 - commonly known as IR35 – and how to start preparing for these changes now.

Tim Maxwell is joined by Manoj Vaghela to discuss some interesting insights with regards to how business interruption has affected many people, including:

• How we help clients with Business Interruption, and advice with insurance cover
• Event cancellation reimbursements for Landed Estates
• How this has affected the Arts world
• FCA guidance