Mar 29, 2019 From build-to-rent to built-to-rent By Rebecca Ashton As first generation developments in the build-to-rent (BTR) sector reach practical completion and occupation, there is increasing...
Mar 26, 2019 Flexible leasing: is it being let down by the business rates system? By Macfarlanes Landlords have realised that flexible offices are big business. The Financial Times reported in 2018 that British Land is earning a 48%...
Mar 26, 2019 Court of Appeal provides guidance on the impact of termination on liquidated damages By Macfarlanes The Court of Appeal has provided guidance on whether liquidated damages (LADs) remain payable following the termination of a contract. In...
Mar 26, 2019 A new dawn for carried interest taxation (in Hong Kong) By Ceinwen Rees As UK fund managers are well aware, the UK taxation of carry has been somewhat volatile in recent years. The disguised investment...
Mar 20, 2019 The big freeze: now the SFO uses its first account freezing order to seize funds By Neill Blundell Max Hobbs Last Friday the Serious Fraud Office (SFO) announced that it had used its first account freezing order (AFO) to forfeit £1,522,756.72...
Mar 19, 2019 Is traditional lending living on borrowed time? By Jamie Macpherson Key to every lending transaction, and the decision whether or not to extend credit, is an analysis of the likelihood of repayment....
Mar 15, 2019 Digital economy under pressure - where next for tax and regulation? By Gregory Price My colleague Rhiannon Kinghall Were has already covered the tax aspects of this week's Spring Statement (available here).Spoiler alert:...
Mar 14, 2019 Call for tougher UK laws on fraud and money laundering By Macfarlanes The Select Committee on the Bribery Act 2010 has published its post-legislative scrutiny report, concluding that the Act is exemplary and...
Mar 14, 2019 And they're off! HMRC launches its first investigations under the new "failure to prevent" offence By Neill Blundell Max Hobbs HMRC has launched its first criminal investigations using new powers brought in by the Criminal Finances Act 2017 (CFA), which became...
Mar 13, 2019 Spring Statement 2019: some calm in the chaos By Rhiannon Kinghall Were Squeezed in the middle of key Brexit votes, the Chancellor was undeterred by the chaos, and delivered a calm and collected Spring...
Mar 13, 2019 Spotlight on loan charge avoidance schemes By Macfarlanes On Friday HMRC published Spotlight 49: Disguised remuneration: schemes claiming to avoid the loan charge. The guidance reiterates HMRC's...
Mar 11, 2019 Accidentally on purpose? Court of Justice of the European Union redefines the scope of EU law rights By Ashley Greenbank 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)...
Mar 11, 2019 Report claims the UK is much less effective at prosecuting financial crime than the USA By Neill Blundell Max Hobbs The global anti-corruption NGO "Corruption Watch" has published a critical report comparing the UK's fight against economic crime...
Mar 11, 2019 Technology and Construction Court applies key adjudication decision for the first time By Alexander Crockford My colleagues Andy Mather and Richard Rowlatt recently reported on the much discussed Court of Appeal decision in Grove Developments...
Mar 08, 2019 International judicial assistance in bank fraud saga - UK court refuses to send back letters from America By Barry Donnelly One of the largest frauds in history - the misappropriation of more than US$10bn by the former Chairman of JSC BTA Bank of Kazakhstan,...
Mar 07, 2019 Changes to off-payroll working in the private sector By Lewin Higgins-Green The government previously announced that from 6 April 2020 all medium and large businesses who engage "off-payroll workers" (for example...