Macfarlanes

29 Mar 2019

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

From build-to-rent to built-to-rent

As first generation developments in the build-to-rent (BTR) sector reach practical completion and occupation, there is increasing...

From build-to-rent to built-to-rent featured image

Paras Maalde

26 Mar 2019

0 0 12

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

Flexible leasing: is it being let down by the business rates system?

Landlords have realised that flexible offices are big business. The Financial Times reported in 2018 that British Land is earning a 48%...

Flexible leasing: is it being let down by the business rates system? featured image

Shane O'Neill

26 Mar 2019

0 0 34

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

Court of Appeal provides guidance on the impact of termination on liquidated damages

The Court of Appeal has provided guidance on whether liquidated damages (LADs) remain payable following the termination of a contract. In...

Ceinwen Rees

26 Mar 2019

0 0 23

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

A new dawn for carried interest taxation (in Hong Kong)

As UK fund managers are well aware, the UK taxation of carry has been somewhat volatile in recent years. The disguised investment...

A new dawn for carried interest taxation (in Hong Kong) featured image

Neill Blundell, Max Hobbs

20 Mar 2019

0 0 61

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

The big freeze: now the SFO uses its first account freezing order to seize funds

Last Friday the Serious Fraud Office (SFO) announced that it had used its first account freezing order (AFO) to forfeit £1,522,756.72...

The big freeze: now the SFO uses its first account freezing order to seize funds featured image

Jamie Macpherson

19 Mar 2019

0 0 33

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

Is traditional lending living on borrowed time?

Key to every lending transaction, and the decision whether or not to extend credit, is an analysis of the likelihood of repayment....

Is traditional lending living on borrowed time? featured image

Gregory Price

15 Mar 2019

0 0 6

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

Digital economy under pressure - where next for tax and regulation?

My colleague Rhiannon Kinghall Were has already covered the tax aspects of this week's Spring Statement (available here).

Spoiler alert:...

Digital economy under pressure - where next for tax and regulation? featured image

Aalia Datoo

14 Mar 2019

0 0 27

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

Call for tougher UK laws on fraud and money laundering

The Select Committee on the Bribery Act 2010 has published its post-legislative scrutiny report, concluding that the Act is exemplary and...

Call for tougher UK laws on fraud and money laundering featured image

Neill Blundell, Max Hobbs

14 Mar 2019

0 0 244

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

And they're off! HMRC launches its first investigations under the new "failure to prevent" offence

HMRC has launched its first criminal investigations using new powers brought in by the Criminal Finances Act 2017 (CFA), which became...

And they're off! HMRC launches its first investigations under the new "failure to prevent" offence featured image

Rhiannon Kinghall Were

13 Mar 2019

0 0 16

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

Spring Statement 2019: some calm in the chaos

Squeezed in the middle of key Brexit votes, the Chancellor was undeterred by the chaos, and delivered a calm and collected Spring...

Spring Statement 2019: some calm in the chaos featured image

James Drake-Linney

13 Mar 2019

0 0 12

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

Spotlight on loan charge avoidance schemes

On Friday HMRC published Spotlight 49: Disguised remuneration: schemes claiming to avoid the loan charge. The guidance reiterates HMRC's...

Spotlight on loan charge avoidance schemes featured image

Ashley Greenbank

11 Mar 2019

0 0 41

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

Accidentally on purpose? Court of Justice of the European Union redefines the scope of EU law rights

On 26 February 2019, the Court of Justice of the European Union (CJEU) handed down its judgment in the cases of T Danmark (Case C-116/16)...

Accidentally on purpose? Court of Justice of the European Union redefines the scope of EU law rights featured image

Neill Blundell, Max Hobbs

11 Mar 2019

0 0 22

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

Report claims the UK is much less effective at prosecuting financial crime than the USA

The global anti-corruption NGO "Corruption Watch" has published a critical report comparing the UK's fight against economic crime...

Report claims the UK is much less effective at prosecuting financial crime than the USA featured image

Alexander Crockford

11 Mar 2019

1 0 21

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

Technology and Construction Court applies key adjudication decision for the first time

My colleagues Andy Mather and Richard Rowlatt recently reported on the much discussed Court of Appeal decision in Grove Developments...

Technology and Construction Court applies key adjudication decision for the first time featured image

Barry Donnelly

8 Mar 2019

0 0 25

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

International judicial assistance in bank fraud saga - UK court refuses to send back letters from America

One of the largest frauds in history - the misappropriation of more than US$10bn by the former Chairman of JSC BTA Bank of Kazakhstan,...

International judicial assistance in bank fraud saga - UK court refuses to send back letters from America featured image

Lewin Higgins-Green

7 Mar 2019

0 0 12

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

Changes to off-payroll working in the private sector

The government previously announced that from 6 April 2020 all medium and large businesses who engage "off-payroll workers" (for example...

Changes to off-payroll working in the private sector featured image

Tom Mortlock, Rob Daniell

6 Mar 2019

0 0 12

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

BCBS/IOSCO gives guidance on the documentation and operational burdens of regulatory initial margin

Yesterday, the Basel Committee on Banking Supervision (BCBS) and the International Organization of Securities Commissions (IOSCO) gave...

BCBS/IOSCO gives guidance on the documentation and operational burdens of regulatory initial margin featured image

Neill Blundell, Max Hobbs

6 Mar 2019

0 0 22

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

Just in time: new legislation seeks to significantly improve obtaining documents abroad

The Crime (Overseas Production Orders) Bill received Royal Assent last month to very little fanfare. However, the Crime (Overseas...

Just in time: new legislation seeks to significantly improve obtaining documents abroad featured image

Rasmus Berglund

4 Mar 2019

0 0 4

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

Board pay: Investment Association targets executive pension policies

In the run up to the 2019 AGM season, the Investment Association (IA) is targeting the pension policies of listed companies, urging them...

Board pay: Investment Association targets executive pension policies featured image

Barry Donnelly

1 Mar 2019

0 0 7

https://www.passle.net/Content/Images/passle_logo-186px.png Passle https://passle.net

Landmark ruling - Euribor claims of Marme laid to rest

In a landmark ruling on 25 February, the High Court has dismissed implied misrepresentation claims against Nat West Markets and a...

Contributors

Macfarlanes Archive

From build-to-rent to built-to-rent

Flexible leasing: is it being let down by the business rates system?

Court of Appeal provides guidance on the impact of termination on liquidated damages

A new dawn for carried interest taxation (in Hong Kong)

The big freeze: now the SFO uses its first account freezing order to seize funds

Is traditional lending living on borrowed time?

Digital economy under pressure - where next for tax and regulation?

Call for tougher UK laws on fraud and money laundering

And they're off! HMRC launches its first investigations under the new "failure to prevent" offence

Spring Statement 2019: some calm in the chaos

Spotlight on loan charge avoidance schemes

Accidentally on purpose? Court of Justice of the European Union redefines the scope of EU law rights

Report claims the UK is much less effective at prosecuting financial crime than the USA

Technology and Construction Court applies key adjudication decision for the first time

International judicial assistance in bank fraud saga - UK court refuses to send back letters from America

Changes to off-payroll working in the private sector

BCBS/IOSCO gives guidance on the documentation and operational burdens of regulatory initial margin

Just in time: new legislation seeks to significantly improve obtaining documents abroad

Board pay: Investment Association targets executive pension policies

Landmark ruling - Euribor claims of Marme laid to rest