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As first generation developments in the build-to-rent (BTR) sector reach practical completion and occupation, there is increasing...
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Landlords have realised that flexible offices are big business. The Financial Times reported in 2018 that British Land is earning a 48%...
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The Court of Appeal has provided guidance on whether liquidated damages (LADs) remain payable following the termination of a contract. In...
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As UK fund managers are well aware, the UK taxation of carry has been somewhat volatile in recent years. The disguised investment...
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Last Friday the Serious Fraud Office (SFO) announced that it had used its first account freezing order (AFO) to forfeit £1,522,756.72...
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Key to every lending transaction, and the decision whether or not to extend credit, is an analysis of the likelihood of repayment....
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My colleague Rhiannon Kinghall Were has already covered the tax aspects of this week's Spring Statement (available here).Spoiler alert:...
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The Select Committee on the Bribery Act 2010 has published its post-legislative scrutiny report, concluding that the Act is exemplary and...
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HMRC has launched its first criminal investigations using new powers brought in by the Criminal Finances Act 2017 (CFA), which became...
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Squeezed in the middle of key Brexit votes, the Chancellor was undeterred by the chaos, and delivered a calm and collected Spring...
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On Friday HMRC published Spotlight 49: Disguised remuneration: schemes claiming to avoid the loan charge. The guidance reiterates HMRC's...
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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)...
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The global anti-corruption NGO "Corruption Watch" has published a critical report comparing the UK's fight against economic crime...
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My colleagues Andy Mather and Richard Rowlatt recently reported on the much discussed Court of Appeal decision in Grove Developments...
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One of the largest frauds in history - the misappropriation of more than US$10bn by the former Chairman of JSC BTA Bank of Kazakhstan,...
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The government previously announced that from 6 April 2020 all medium and large businesses who engage "off-payroll workers" (for example...