EU law – current law EMIR, as amended by EMIR Refit, provides that certain pension scheme arrangements are temporarily exempt from the...
Yesterday the Prudential Regulatory Authority (PRA) jointly issued a policy statement (PS) 6/21 with the Financial Conduct Authority and...
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...
Following the Government's inaugural Tax Day, we have summarised the top five key takeaways for the property sector. 1. Business Rates...
Since Woodford’s Equity Income Fund collapsed, regulators have been especially concerned with managers’ ability to achieve promises to...
In 2017, the Law Commission published a report, Technical Issues in Charity Law. It acknowledged that “charities currently face...
The UK Gambling Commission (UKGC) has announced a £6m fine against another gambling company as a result of social responsibility and...
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...
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...
The recent decision in CIS v IBM, is a timely reminder of the importance of paying careful attention to the drafting of exclusions of...
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...
The Pensions Regulator has published for consultation draft policy guidance outlining its approach to investigating and prosecuting the...
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....