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