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EU law – current lawEMIR, as amended by EMIR Refit, provides that certain pension scheme arrangements are temporarily exempt from the...
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Yesterday the Prudential Regulatory Authority (PRA) jointly issued a policy statement (PS) 6/21 with the Financial Conduct Authority and...
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What do an unmown meadow, a paddock and a gentleman’s agreement to use land adjacent to their house have in common?All are insufficient...
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Following the Government's inaugural Tax Day, we have summarised the top five key takeaways for the property sector.1. Business Rates...
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Since Woodford’s Equity Income Fund collapsed, regulators have been especially concerned with managers’ ability to achieve promises to...
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In 2017, the Law Commission published a report, Technical Issues in Charity Law. It acknowledged that “charities currently face...
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The UK Gambling Commission (UKGC) has announced a £6m fine against another gambling company as a result of social responsibility and...
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I wrote last year about a proposal that all large businesses be required to notify HMRC in advance if they are taking a tax position that...
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Today the Government published their tax policies and consultations for Spring 2021, comprised of an overview Command Paper, eight...
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The rules relating to disputes with a European element have changed as a result of Brexit and the end of the UK’s transition period on 31...
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The recent decision in CIS v IBM, is a timely reminder of the importance of paying careful attention to the drafting of exclusions of...
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The UK Trust Registration Service (TRS), first introduced in 2017 to enact the EU Fourth Money Laundering Directive, currently requires...
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Earlier this week, at the launch of the HM Treasury Women In Finance Charter Annual Review, the FCA’s CEO Nikhil Rathi set out why, as a...
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The UK Gambling Commission has announced a £3.4m fine levied against In Touch Games Limited (In Touch) after uncovering a series of...
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The Pensions Regulator has published for consultation draft policy guidance outlining its approach to investigating and prosecuting the...
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Buyers of artwork usually expect to own the original piece and proudly display it in their homes or at a gallery or loan it to a museum....