Property investment LLP meaning

In this issue: Post-market Intellectual property Pharmaceuticals—regulatory framework Research and development Medical devices Daily and weekly news alerts New and updated content Trackers Useful information Post-market What’s next for UK product liability? Andrew Austin, partner; Harriet Hanks, counsel; and Rachel Duffy, senior associate at Freshfields LLP, examine the UK Law Commission’s review of the domestic product liability framework for defective goods, with a particular lens on emerging technologies such as artificial intelligence, and set against notable recent developments in the EU. See News Analysis: What’s next for UK product liability? EMA updates pharmacovigilance requirements and ends EudraVigilance pilot phase The European Medicines Agency (EMA) has released guidance following adoption of Commission Implementing Regulation (EU) 2025/1466, which amends Regulation (EU) No 520/2012. This change formally concludes the EudraVigilance signal detection pilot for Marketing Authorisation Holders (MAHs), and requires all MAHs with authorised medicinal products in the EEA, including Northern Ireland, to monitor EudraVigilance...

In this issue: Key R&I law developments Corporate insolvency procedures Creditors’ involvement Property insolvency Directors and insolvency Insolvency litigation Restructuring Daily and weekly news alerts New content Key R&I law developments Navigating UK sanctions in bankruptcy proceedings—the Hellard decision (Hellard V OJSC Rossiysky Kredit Bank) The High Court issued guidance to the trustees in bankruptcy of a Russian individual on issues arising under the Russia (Sanctions) (EU Exit) Regulations 2019. Given the potential for serious criminal and civil penalties, any action taken in an insolvency that touches on actual or suspected sanctioned parties is a high‑risk area for officeholders. The court confirmed that trustees would not breach UK sanctions by permitting sanctioned entities to engage in the bankruptcy process, prior to any distribution, as creditors—this expressly covers voting in creditors’ decision procedures and taking part in, and voting on, the creditors’ committee. See News Analysis: Navigating UK sanctions in bankruptcy proceedings—the...

The new probe into an alleged investment scam run by the property developers Carlauren Group The fresh inquiry into a purported investment fraud linked to property developer Carlauren Group signals that the white-collar watchdog is zeroing in on sprawling, intricate domestic scams that have left tens of thousands short-changed. Prioritising fraud underscores the magnitude of the challenge confronting consumers across Britain, while also indicating that Ephgrave recognises the SFO must bring matters to a conclusion more rapidly. According to Alex Swan of Greenberg Traurig LLP, the director has plainly committed to tackling fraud and to sending a strong message that the SFO will not only chase what some see as ‘big ticket’ cross-border work, but will also safeguard members of the UK public who have been defrauded. This case follows a succession of arrests and searches executed by the SFO since Ephgrave succeeded Lisa Osofsky in September 2023. In his first address, Ephgrave vowed the SFO would be faster, quicker, bolder and ‘more efficient’, with a goal...

Property joint ventures are commonly set up in three formats: contractual agreement partnership limited liability company Contractual agreement As the most straightforward variety of joint venture, a basic project management agreement, development management agreement, or collaboration agreement can often be the suitable path. Typically, one party provides a service in return for a pre-agreed share of any eventual profit. Common forms of collaboration agreement include asset, property, or investment management agreements...

Partnerships are often used as vehicles for holding UK real estate The forms of partnership commonly adopted in practice are limited partnerships (LPs) and limited liability partnerships (LLPs). This Practice Note considers how, in a property context, a UK LP is treated for direct taxes—corporation tax, income tax and capital gains tax (CGT)—together with the annual tax on enveloped dwellings (ATED). For these purposes, unless stated otherwise, CGT covers both capital gains tax and corporation tax on chargeable gains The direct tax position of an LLP in a property context is addressed in Practice Note: Tax treatment of a UK limited liability partnership. Where contractual arrangements may amount to a partnership, see Practice Note: Property holding structures—direct tax treatment of contractual joint ownership The indirect tax (ie VAT and SDLT) treatment of partnerships differs from the direct tax treatment and therefore lies outside the scope of this Practice Note. For further details, please see the following Practice Notes: Partnerships and VAT SDLT and...

ARCHIVED : This archived Practice Note compiles major dispute resolution (DR) appeals and notable appellate rulings in general civil litigation in England and Wales from 2024 to date. It also highlights key forthcoming appeal matters (to support horizon scanning) together with reported judgments delivered in the Supreme Court, Court of Appeal, Competition Appeal Tribunal, Judicial Committee of the Privy Council (the Privy Council), Court of Justice of the European Union (Court of Justice), and the European Court of Human Rights (ECtHR). Links are provided to the judgment and any bespoke News Analysis to aid understanding of the principles engaged and the impact of the decisions. It is not maintained and is offered for background use only. For details of key DR appeals from 2025 to date, see Practice Note: Dispute resolution: key appeal cases—2025 [Archived]. This Practice Note has two parts intended to help dispute resolution practitioners remain informed about developments in case law affecting their practice, or civil litigation procedure more generally: selected forthcoming...