Macfarlanes

November 29, 2018

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"Everybody was doing it" does not mean you were not dishonest - case law update

The law of dishonesty is changing. Just over a year ago, the Supreme Court in the case of Ivey v Genting Casinos removed the subjective...

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Stephen Robinson

November 28, 2018

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The limited partnership “crackdown”: more heat and light than substance?

The FT reports today that the Government will bring forward new legislation next year to tighten up the regime for establishing and...

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Macfarlanes

November 28, 2018

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Where is the incentive?

One of the challenges of the UK immigration system that applies to non-EEA nationals is that effectively it only offers a route for...

Macfarlanes

November 27, 2018

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(Unsurprisingly) tech and cybersecurity remain top priorities for the FCA

In case we were in any doubt that technology and cybersecurity are high on the FCA's supervisory priorities, publications over the past...

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Ceinwen Rees, Joe Maughan

November 27, 2018

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The ghost of Budgets past: tax on employee loans made since 1999

Cast your mind back to Spring 2016, you may remember a fresh-faced George Osborne striding out from Number 11 Downing Street, red...

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Lewin Higgins-Green

November 26, 2018

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Disguised remuneration: the 2019 loan charge - action before 5 April 2019

Legislation to combat perceived tax avoidance through "disguised remuneration" has been in place since 2011 - one common result was to...

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Gregory Price

November 23, 2018

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Reforming inheritance tax - the business perspective

The Office for Tax Simplification (OTS) has published a number of recommendations for Government on simplifying the administration of...

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Neill Blundell, Tristan Honeyborne

November 23, 2018

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The spectre of UWOs looms large over UK property: why this is a space to watch

For those of you familiar with my regular updates, you will be aware that I have written much recently on the introduction of Unexplained...

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Alexander Crockford

November 23, 2018

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Retentions: strong hints that legislation is imminent

Construction minister Richard Harrington gave a speech to the Construction News Summit on 20 November in which he indicated that the...

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Martha Campbell

November 22, 2018

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SCL panel gives guidance on privacy and future technologies

On Tuesday 20 November, the Society for Computers and Law (SCL) held a panel discussion on the future of technology and privacy. The...

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Richard Rowlatt

November 21, 2018

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Right to adjudicate under attack?

Since the Construction Act came into force over 20 years ago, it has been a central tenet of the construction industry that a party can...

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Jamie Macpherson, Paul Keddie

November 21, 2018

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Legislating for insolvency in the aftermath of a 'no deal' Brexit

Yesterday, draft Insolvency (Amendment) (EU Exit) Regulations 2018 were published by the Government. In the event of a 'no deal' Brexit,...

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Neill Blundell, Francis Bond

November 20, 2018

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Corporates in the dock: Is “failure to prevent economic crime” now inevitable?

Sir Brian Leveson and Lisa Osofsky today called for an expansion of corporate criminal liability in front of the ongoing House of Lords...

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Catherine Hill

November 20, 2018

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The "Kim Kardashian tax" - three key problems

The Government has announced that it will soon introduce a new tax on "digital services". The idea behind it is that individuals can...

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Neill Blundell, Max Hobbs

November 16, 2018

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Is a new European anti-money laundering body in the works?

Yesterday I had the pleasure of attending and speaking at the C5 conference on Economic Sanctions and Financial Crime in London. I...

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Mark Lawrence

November 15, 2018

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Digital security in construction

Following my recent post about the prospects of a "digital revolution" in the construction industry, the Chartered Institute of Building...

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Catherine Hill

November 12, 2018

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Budget, Brexit, bacon and beyond

Scientists have proposed a "red meat" tax, which they say could prevent almost 6,000 deaths per year. The UK Government has form in this...

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Neill Blundell, Max Hobbs

November 12, 2018

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Another message from the SFO - do not underestimate the value of self-reporting

At a conference last week, the joint head of fraud at the Serious Fraud Office (SFO), Hannah von Dadelszen, delivered a clear message to...

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Simon Beale

November 12, 2018

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Terminating the right to terminate?

As part of its toolkit to improve rescue opportunities for financially-distressed companies, the Government has announced that:

"Companies...

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Jeremy Moncrieff

November 9, 2018

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UK REITs: still open for business

A timely comment from my colleague Mark Slade on the commercial benefits of the UK REIT regime (see here).

Legislation published on...

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Dominic Sedghi, Jessica Adam, Tom Rose

November 9, 2018

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In corporate law, it’s beginning to look a lot like Brexit

In the past few weeks, the Government has published drafts of dozens of statutory instruments setting out what the domestic landscape...

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Mark Slade

November 9, 2018

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An alternative solution for illiquid real estate funds

Real Estate Investment Trusts (REITs) may be a viable alternative to open-ended funds holding illiquid real estate for those operators...

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Neill Blundell, Max Hobbs

November 9, 2018

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Co-operate and Reform - Lisa Osofsky (director of the SFO) gives guidance on how to agree a DPA

Lisa Osofsky, director of the Serious Fraud Office (SFO), delivered a speech yesterday at the Trace European Forum and made some very...

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Macfarlanes

November 8, 2018

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Cost transparency a step closer for institutional investors?

Yesterday marked the launch of the Cost Transparency Initiative (CTI). The CTI is an independent group working to improve cost...

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Stephen Kon, Marc Freedman

November 8, 2018

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Preparing UK competition regulation for a "no deal" Brexit

Last week, the Government published:

i) a draft version of the Competition (Amendment etc.) (EU Exit) Regulations 2019 (the “draft

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Gregory Price

November 7, 2018

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Transferring IP-heavy companies: an important tax change

Today’s draft Finance Bill contains a simple, but important, change to the taxation of companies which hold valuable intangibles.

As I...

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Neill Blundell, Max Hobbs

November 7, 2018

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Things get worse for the subject of the first UWO…who is now in custody

I have been commenting with interest on developments to the first Unexplained Wealth Order (UWO). The subject of the UWO, Zamira Hajiyeva...

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Andy Mather

November 7, 2018

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Pay now, but you can argue later – the Court of Appeal decision in Grove v S&T

In a much anticipated judgment handed down this morning (7 November 2018), the Court of Appeal has confirmed that employers under...

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Tristan Honeyborne, Dan Simpkin

November 6, 2018

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Start-ups, law and innovation

Technology start-ups are powered by bright minds and relentless ambition. Whilst this makes them hotbeds of innovation, they frequently...

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Neill Blundell, Max Hobbs

November 5, 2018

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The first UWO shows that all firms must get their anti-financial crime arrangements in order

The BBC reported at the end of last week that more than £400,000 of jewellery has been seized from Christies auction house by the...

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Paul Ellison

November 5, 2018

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Brexit: further evidence to suggest an equivalence deal is on the cards

The Financial Times has reported that the UK and EU have made significant progress on the text on an equivalence deal for financial...

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Macfarlanes

November 5, 2018

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Most favoured nation clauses provisionally found to be anti-competitive

The UK competition authority has provisionally decided that ComparetheMarket's "most favoured nation" clauses with home insurers are...

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Charishma Bhujohory

November 2, 2018

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Budget 2018: VAT

There was relatively little mention of VAT in the Budget but there were some potentially significant announcements regarding perceived...

Tom Marsom

November 2, 2018

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The Home Office has confidence in its EU Settlement Scheme as it enters second test phase

The first test phase of the incoming EU Settlement Scheme, which allows EU citizens to remain in the UK post-Brexit, has come to an end...

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Jeremy Moncrieff

November 2, 2018

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Entrepreneurs' relief changes: three traps for "genuine entrepreneurs"

The changes to entrepreneurs' relief (ER) announced at the Budget are to ensure the relief goes to "genuine entrepreneurs". Conceptually,...

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Rachael Ashton

November 1, 2018

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Retail is changing - how can leases keep up?

On Tuesday the Association of Real Estate Funds' (AREF) Future Gen Group held a topical panel discussion on the future of retail...

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Neill Blundell, Francis Bond

November 1, 2018

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Money laundering crackdown: solicitors and accountants in the firing line?

Security minister Ben Wallace launched the Government’s new National Economic Crime Centre today with a promise to crack down on...

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Catherine Hill

November 1, 2018

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EU to draft UK tax laws?

Attempts to legislate on tax across the EU have always been dogged by the fact that decision making in that area requires unanimous...

Lewin Higgins-Green

November 1, 2018

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Italy v France: battle of the expat tax regimes

Lots of countries have specific tax relief regimes for expats - including the UK. Since the UK voted to leave the EU many other European...

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Paul Ellison

November 1, 2018

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Brexit: the outline of an equivalence deal for financial services?

The Times suggests that the tentative outline of a Brexit deal covering financial services has been informally agreed.

Whilst this...

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Timothy Bromley-White, Jatinder Bains

November 1, 2018

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Budget prefers the taxman over secured creditors?

Amid all the usual politics of the Government’s Budget this week, one seemingly low-key change might be of considerable interest to...

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