Asset Schedules

When It’s Good, It’s Very Good… The ES2, Aged Three; a Pedant’s Perspective

When It’s Good, It’s Very Good… The ES2, Aged Three; a Pedant’s Perspective

On 11 January 2025, the pro forma schedule of assets known to all as the ES2 turned three years old. Just like the little girl (with the little curl, right in the middle of her forehead) of nursery rhyme fame, who one imagines may be of a similar age, when

The ES2 – Amendments

The ES2 – Amendments

The new asset schedule in the form of the ES2 Excel spreadsheet has helped focus practitioners’ minds, and save time at court, since its introduction in January 2022. However, there have been some minor glitches which could benefit from the odd tweak. With that in mind, Gwynfor Evans of 36