31 Mar, 2021 Pension scheme arrangements clearing exemption – proposed EMIR extension and the UK’s approach By Edward Karsten William Sykes EU law – current law EMIR, as amended by EMIR Refit, provides that certain pension scheme arrangements are temporarily exempt from the...
29 Mar, 2021 An Englishman’s home (and his garden?) is his castle By Damiano Sogaro 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...
26 Mar, 2021 Tax Day: top five points for property By Rebecca Delaney Following the Government's inaugural Tax Day, we have summarised the top five key takeaways for the property sector. 1. Business Rates...
26 Mar, 2021 ESMA finds faults with UCITS’ liquidity risk management By Gavin Haran Since Woodford’s Equity Income Fund collapsed, regulators have been especially concerned with managers’ ability to achieve promises to...
26 Mar, 2021 Charity law reform: Government accepts majority of Law Commission recommendations By Clare Wilson In 2017, the Law Commission published a report, Technical Issues in Charity Law. It acknowledged that “charities currently face...
26 Mar, 2021 Hot streak: more enforcement action from the UK Gambling Commission for AML failures By Lorna Emson The UK Gambling Commission (UKGC) has announced a £6m fine against another gambling company as a result of social responsibility and...
24 Mar, 2021 An update on HMRC's drive to uncover uncertain tax positions By Gregory Price 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...
23 Mar, 2021 Tax day: the key points for businesses By Rhiannon Kinghall Were Today the Government published their tax policies and consultations for Spring 2021, comprised of an overview Command Paper, eight...
23 Mar, 2021 How has Brexit changed disputes with contractors or suppliers based in the EU? By Richard Alam 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...
22 Mar, 2021 UK Trust Registration Service – extra time granted to comply By Clare Wilson The UK Trust Registration Service (TRS), first introduced in 2017 to enact the EU Fourth Money Laundering Directive, currently requires...
18 Mar, 2021 House edge: UK Gambling Commission issues another fine over money laundering failures By Lorna Emson Adam Fieldgate The UK Gambling Commission has announced a £3.4m fine levied against In Touch Games Limited (In Touch) after uncovering a series of...
15 Mar, 2021 ESMA and ESA increase the short sale position reporting threshold from 0.1% to 0.2% By Robert Daniell On 15 March 2021, the European Securities and Markets Authority (ESMA) and the EFTA Surveillance Authority (ESA) announced that the...
12 Mar, 2021 The coming end of LIBOR By Jamie Macpherson Long trailed and now confirmed: the FCA has announced the future cessation or loss of representativeness of all LIBOR currency-tenor...
09 Mar, 2021 The small print of the 25% corporation tax By Rhiannon Kinghall Were Last week the Chancellor announced at the Budget that the rate of corporation tax in the UK will increase to 25% by April 2023. While the...
09 Mar, 2021 Derivatives margin – UK launches consultation for proposed changes By Edward Karsten Following recent changes to EU law regarding derivatives margin and clearing and indications by the UK’s Prudential Regulation Authority...
05 Mar, 2021 The SEC takes a different approach to the EU in tackling ESG greenwashing By Harriet Miller Tackling climate change is back on the agenda in the US, and is a renewed area of focus for the SEC: on 4 March, the SEC announced the...