The English Devolution and Community Empowerment Bill: Rent Review Reform
The English Devolution and Community Empowerment Bill (“the Bill”) was submitted to Parliament on 10th July 2025. While the Bill is largely geared towards the devolution of powers from Westminster to local authorities, Schedule 31 of the Bill introduces a surprise ban on Upwards Only Rent Review (“UORR”) clauses in commercial leases in England and Wales.
International Assets & UK Residency: Unilateral Relief to the Rescue?
From 6th April 2025, the UK abandoned the traditional concept of domicile for inheritance tax (IHT) purposes. Instead, it hinges on whether someone is a long-term UK resident. Under this new regime, an individual is deemed a long-term UK resident if they have been tax-resident in the UK for at least 10 of the preceding 20 tax years.
Upcoming Employment Seminar
Public to Private Transactions - Public M&A
In this article we discuss some of the key considerations Sponsors/bidders should take into account when considering a public-to-private transaction involving a UK-listed target against the backdrop of the current market and the ongoing macroeconomic environment in the face of U.S. Trump tariffs, trade wars and global conflicts and resulting supply chain issues.
Laytons ETL’s Equity Capital Markets team advises AIM-quoted Tungsten West Plc on £4.3 million fundraising
Laytons ETL’s Equity Capital Markets team advised AIM-quoted Tungsten West Plc (the Company), the mining company focused on restarting production at the Hemerdon tungsten and tin mine in Devon U.K., on a fundraising of £4.3 million by way of adding an additional tranche H to its existing 2023 Convertible Loan Notes (CLN).
Bitcoin Treasury Strategies – Are They Here to Stay?
The shift of Strategy (formerly MicroStrategy) from being an enterprise software firm selling business intelligence tools to a corporate owner of bitcoin when they first purchased in August 2020 around USD$250 million of Bitcoin (BTC) to hold in its treasury, has caught on, it seems, on this side of the pond.
