Macfarlanes March 2019

29 Mar 2019

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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...

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Paras Maalde

26 Mar 2019

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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%...

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Shane O'Neill

26 Mar 2019

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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

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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...

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Neill Blundell, Max Hobbs

20 Mar 2019

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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...

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Jamie Macpherson

19 Mar 2019

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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....

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Gregory Price

15 Mar 2019

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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:...

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Aalia Datoo

14 Mar 2019

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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...

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Neill Blundell, Max Hobbs

14 Mar 2019

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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...

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Rhiannon Kinghall Were

13 Mar 2019

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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...

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James Drake-Linney

13 Mar 2019

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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...

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Ashley Greenbank

11 Mar 2019

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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)...

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Neill Blundell, Max Hobbs

11 Mar 2019

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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...

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Alexander Crockford

11 Mar 2019

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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...

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Barry Donnelly

8 Mar 2019

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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,...

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Lewin Higgins-Green

7 Mar 2019

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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...

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Tom Mortlock, Rob Daniell

6 Mar 2019

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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...

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Neill Blundell, Max Hobbs

6 Mar 2019

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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...

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Rasmus Berglund

4 Mar 2019

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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...

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Barry Donnelly

1 Mar 2019

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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