20 Dec, 2019 Brexit Tax: the Withdrawal Agreement Bill By Ashley Greenbank The European Union (Withdrawal Agreement) Bill had its much-heralded second reading today (20 December). The Bill is in substantially the...
12 Dec, 2019 FCA slams the door, but has the mini-bond horse already bolted? By Simon Beale The Financial Conduct Authority (FCA) has announced that it plans to use emergency powers to restrict the promotion of speculative...
09 Dec, 2019 A "mutuality of obligation" remains assumed in the updated HMRC CEST tool By Philip Swinburn Last week HMRC updated the CEST tool; an online tool used to determine whether HMRC will treat individuals as employed or self-employed...
05 Dec, 2019 ESMA publishes guidance note on registering securitisation repositories By Edward Karsten Richard Fletcher Under Regulation (EU) No 2017/2402 (the Securitisation Regulation), the European Securities and Markets Authority (ESMA) has direct...
08 Nov, 2019 Towards a global minimum corporate tax rate? By Florence Barnes The Organisation for Economic Co-operation and Development (OECD) has today set out further detail about the second limb of its programme...
04 Nov, 2019 Cryptoassets cannot constitute money or currency, HMRC confirms By Gregory Price The market for cryptoassets, and transactions denominated in cryptocurrency, has developed fast (and is constantly evolving). Tax...
02 Oct, 2019 Auto-signed and delivered – when sending an email creates a contract By Dominic Sedghi Sending an email can prove more costly than you might think. In a recent case (Neocleous v Rees), the court said that a lawyer had...
11 Sep, 2019 The ESG movement: tax and corporate purpose By Gregory Price What is the purpose of a company? Once upon a time, that was an easy question: companies are supposed to maximise shareholder value,...
30 Aug, 2019 Application of the commorientes rule – Scarle v Scarle By Thomas Simpson This case relates to a particularly sad set of facts. Mr and Mrs Scarle were both found dead from hypothermia on 11 October 2016 in their...
28 Aug, 2019 Blanket enquiries - HMRC turns up the heat on contractors By Philip Swinburn The Financial Times has reported that almost 1,500 contractors who provide services to GSK have received letters from HMRC querying their...
21 Aug, 2019 The future is digital - starting with VAT By Charishma Bhujohory Chris Mortimer A key takeaway from the Base Erosion and Profit Shifting (BEPS) Action Plan was the challenge of taxing a global economy in the throes of...
16 Aug, 2019 More uncertainty for employers and business travellers By Philip Swinburn This week the Financial Times reported “Right now an employer can send a UK employee out to visit Europe without giving it a second...
25 Jul, 2019 Safety and culture change in the construction industry By Mark Lawrence The Industry Safety Steering Group ("ISSG") for building safety - chaired by Dame Judith Hackitt - recently reported on its findings on...
25 Jul, 2019 FCA provide update on evaluation of RDR and FAMR By Lora Froud Alexandra Green Michael Sholem The Financial Conduct Authority (FCA) issued a call for input in May as part of the evaluation of its Retail Distribution Review (RDR)...
19 Jul, 2019 Wellbeing in student accommodation By Sindhuja Shriananda On Monday, the British Property Foundation (BPF) held a panel discussion about wellbeing in student accommodation, the effect of...
11 Jul, 2019 Patchwork of digital taxes intensifies By Rhiannon Kinghall Were The UK's push forward with its own Digital Service Tax (DST) intensifies following publication of the draft legislation that will bring...