Macfarlanes

January 19, 2021

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Assessing the government's proposed reforms to appealing from the Upper Tribunal

The government has recently consulted on proposals to reform the test for permission to appeal from the Upper Tribunal to the Court of...

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Tom Marsom

January 18, 2021

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UK introduces tighter travel restrictions to combat new Covid-19 variants

From Monday 18 January 2021, all travellers to the UK will face much tighter travel restrictions as the UK seeks to reduce the spread of...

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Alexander Cibulskis

January 15, 2021

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Supreme Court judgment concludes FCA business interruption test case - FCA reports that more policyholders will have valid claims

Today the Supreme Court handed down its judgment in the FCA's Business Interruption (BI) test case.

The judgment substantially upholds the...

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Neill Blundell, Max Hobbs

January 14, 2021

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No expansion of the failure to prevent offence... for now

FCA-regulated companies have been given a reprieve, as an amendment to the Financial Services Bill 2019–21 (FSB), which would have...

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Rhiannon Barnsley

January 14, 2021

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New Pension Schemes Bill won’t apply retrospectively

The Pensions Minister has confirmed that the new Pensions Regulator’s powers introduced by the Pension Schemes Bill will not apply...

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Sarah Shucksmith

January 12, 2021

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Unwinding property contracts: tax for the unwary

It is rare, but not unheard of, for a property dispute to result in the rescission of the relevant contract. But what is the SDLT...

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Emma Garnham

January 12, 2021

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Changes to UCITS making use of the temporary marketing permissions regime

The temporary marketing permissions regime (the TMPR) is now being used by many EEA-domiciled UCITS that, pre-Brexit, relied on a UCITS...

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Rhiannon Kinghall Were

January 11, 2021

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Implications of UK-EU trade deal on tax

A new year and a new relationship between the UK and EU beckons as the transitional period finally ended on 31 December 2020. The new...

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Neill Blundell, Max Hobbs

January 11, 2021

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Green shoots: recent developments in the legal cannabis industry

Investing legally in the cannabis industry has troubled many UK investors and investment managers over the last couple of years. This is...

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Catherine Hill

January 8, 2021

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Do fixed rate preference shares "count" for entrepreneurs' relief purposes?

The upper tribunal has confirmed that certain cumulative preference shares can form part of the “ordinary share capital” of a company for...

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Neill Blundell, Max Hobbs

January 7, 2021

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Cleaning the laundry: HMRC issues record fines for anti-money laundering failures

It has been revealed that last year HMRC imposed a record fine of £23,828,092 on a money services business for anti-money laundering...

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Jennifer Smithson

January 5, 2021

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Transfer of assets abroad – Upper Tribunal waits for Court of Appeal to decide where to draw the line

The decision of the Upper Tribunal in the case of The Commissioners for HMRC v Andreas Rialas has been published.

In its decision, the...

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Lucy Urwin

January 5, 2021

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Prepare to share: is executive pay part of your approach to managing climate-related risk?

New listing rule on climate-related financial disclosures

With everything else going on at the moment, readers may be forgiven for...

Contributors

Macfarlanes Archive

Assessing the government's proposed reforms to appealing from the Upper Tribunal

UK introduces tighter travel restrictions to combat new Covid-19 variants

Supreme Court judgment concludes FCA business interruption test case - FCA reports that more policyholders will have valid claims

No expansion of the failure to prevent offence... for now

New Pension Schemes Bill won’t apply retrospectively

Unwinding property contracts: tax for the unwary

Changes to UCITS making use of the temporary marketing permissions regime

Implications of UK-EU trade deal on tax

Green shoots: recent developments in the legal cannabis industry

Do fixed rate preference shares "count" for entrepreneurs' relief purposes?

Cleaning the laundry: HMRC issues record fines for anti-money laundering failures

Transfer of assets abroad – Upper Tribunal waits for Court of Appeal to decide where to draw the line

Prepare to share: is executive pay part of your approach to managing climate-related risk?