This browser is not actively supported anymore. For the best passle experience, we strongly recommend you upgrade your browser.
post featured image

Putting the new gateways into practice: information orders against foreign non-parties
By James Popperwell Nikolas Ireland Madeleine Brown
In LMN v Bitlfyer Holdings Inc and others [2022] EWHC 2954 (Comm), the High Court has permitted service out of the jurisdiction using the...
post featured image

Why we shouldn't shun due diligence
By Dominic Sedghi
Brooke Masters asks an excellent question in this morning’s Financial Times (link below, subscription required) in the wake of the...
post featured image

Transparency, but not at any cost
By Dominic Sedghi
In a significant judgment, the Court of Justice of the European Union (CJEU) has struck down provisions of European Union law that give...
post featured image

Gearing the UK up for decentralised autonomous organisations (DAOs)
By Dominic Sedghi Richard Giangrande Mark Lewis +1 more...
The Law Commission has published a call for evidence on decentralised autonomous organisations (or DAOs). The Commission intends to...
post featured image

A new dawn for EU "substance" requirements?
By Gavin Haran
At the Irish Funds’ UK symposium on 24 November, the Central Bank of Ireland’s (CBI's) Derville Rowland made an ominous remark in her...
post featured image

UK MDR and DAC6
By Jeremy McCallum
HMRC has published its summary of responses to the consultation process with respect to the UK mandatory disclosure rules (UK MDR). The...
post featured image

Branded residences: the cherry on the top?
By Penny Cox Jessica Lewis
London is already renowned for its world class prime and super-prime residential property market. The market offers properties fitted...
post featured image

Getting comfortable with letters of comfort
By Paul Keddie Jamie Macpherson Maddie Walls
As the name suggests, letters of comfort have long been regarded as offering little more than passive "comfort" to their recipients....
post featured image

Expenses of management: what the judgment in Centrica means for the deductibility of deal fees
By Lawrence Parkin
The Court of Appeal's judgment in HMRC v Centrica Overseas Holdings Limited denies a corporation tax deduction for a range of sell-side...
post featured image

HM Treasury confirms investment-oriented Solvency II reform package
By Alexander Cibulskis
On 17 November, the Treasury published its response to its consultation on reform to the UK prudential regime for insurers, Solvency II....
post featured image

Unpaid court costs orders could cost you
By James Popperwell Ed Llewelyn-Evans Alex Douty
The trial of an unfair prejudice petition (the Petition) has been vacated and the petition stayed for a year pending satisfaction of...
post featured image

Autumn Statement 2022: full steam ahead for UK implementation of global minimum tax
By Lucy Urwin
The Chancellor has confirmed that the UK Government is to press ahead across the board with UK implementation of the new global minimum...
post featured image

Autumn Statement 2022 – more tax but no major policy changes for private clients
By Clare Wilson
Following the economic turmoil resulting from Kwasi Kwarteng’s (now largely reversed) “Growth Plan” on 23 September, Jeremy Hunt was...
post featured image

OFSI’s annual review of an unprecedented year
By Neill Blundell Helen Harvey Chris Akka
On 10 November 2022, the UK’s Office of Financial Sanctions Implementation (“OFSI”) published its annual review. This has been a...
post featured image

HMRC statistics: fewer taxable trusts, gradual fall continues
By Sean McIntyre
Recent statistics published by HMRC demonstrate a fall in the number of trusts paying UK tax. The number of trusts and estates that filed...
post featured image

Non-party disclosure: Court of Appeal confirms expansive approach
By James Popperwell Nikolas Ireland Madeleine Brown
Earlier this year, we wrote about the case of Gorbachev v Guriev and others, which found that litigants can apply for disclosure by a...
Load more