Application of the commorientes rule – Scarle v Scarle
This case relates to a particularly sad set of facts. Mr and Mrs Scarle were both found dead from hypothermia on 11 October 2016 in their...
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Macfarlanes Archive
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Overseas property investors facing greater transparency challenge
With the continuing state of uncertainty with politics and the economy generally, there has been a slowdown in the volume of investment...
Blanket enquiries - HMRC turns up the heat on contractors
The Financial Times has reported that almost 1,500 contractors who provide services to GSK have received letters from HMRC querying...
Paying employees in bitcoin - a crypto-headache?
The Financial Times reports that it is becoming increasingly common (although, I assume, still rather rare) for employees within the...
The future is digital - starting with VAT
A key takeaway from the Base Erosion and Profit Shifting (BEPS) Action Plan was the challenge of taxing a global economy in the throes of...
Government considers tighter immigration controls for EU nationals on a no-deal Brexit
As the prospect of a no-deal Brexit looms large, the government has released further details on how new arrivals from the EU after 31...
More uncertainty for employers and business travellers
This week the Financial Times reported “Right now an employer can send a UK employee out to visit Europe without giving it a second...
A deep freeze: the NCA obtains account freezing orders over accounts worth more than £100m
The National Crime Agency (NCA) announced on 14 August 2019 that it has obtained account freezing orders (AFOs) over eight bank accounts...
Fast track visas for scientists: PM launches initiative to attract highly-skilled migrants to the UK
The Prime Minister has announced a new scheme, which will effectively replace the Tier 1 (Exceptional Talent) category, to attract elite...
A little less cryptic: FCA finalises guidance on regulatory perimeter for cryptoassets
As promised, the Financial Conduct Authority (FCA) has published its final guidance on the regulatory perimeter for cryptoassets in
The SFO releases guidance on how companies should co-operate
On 6 August the Serious Fraud Office (SFO) published its "Corporate Co-operation Guidance". This guidance is intended to assist with...
The enduring appeal of UK real estate to international family offices
The Financial Times recently reported that family offices are "diving into new markets" to hunt down financial returns in response to the...
Rolling the dice with IR35
Emotions run high when playing Monopoly. We have all felt the glory of becoming a property tycoon or the devastation of rolling...
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