"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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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...
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...
(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...
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...
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...
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...
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...
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...
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...
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...
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,...
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...
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...
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...
Digital security in construction
Following my recent post about the prospects of a "digital revolution" in the construction industry, the Chartered Institute of Building...
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...
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...
Terminating the right to terminate?
As part of its toolkit to improve rescue opportunities for financially-distressed companies, the Government has announced that:
"Companies...
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...
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...
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...
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...
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...
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
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...
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...
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...
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...
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...
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...
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...
Budget 2018: VAT
There was relatively little mention of VAT in the Budget but there were some potentially significant announcements regarding perceived...
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...
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,...
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...
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...
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...
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...
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...
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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