May 27, 2021 The growing reach of the economic substance rules By Riley Forson In November 2020, the EU Code of Conduct Group submitted a report to the Council of European Finance Ministers stating that the economic...
May 26, 2021 Influencers put on blast: ASA reports a lack of compliance in recent report By Macfarlanes The ASA has continued its focus on influencer marketing and has published a report on influencer compliance with ad disclosure rules on...
May 25, 2021 Changes to the planning regime for high rise residential buildings due this summer By Fiona Bishop Rebecca Delaney Developers may have to submit a fire statement alongside a planning application for relevant multi-occupied residential buildings from 1...
May 24, 2021 Who owns the copyright in software created while working from home? By Martha Campbell In the recent UK High Court decision of Penhallurick v MD5 Ltd [2021] EWHC 293 (IPEC), the High Court ruled that certain copyright works...
May 24, 2021 Increase in capital gains tax off the agenda? By Paul Hardwick The FT has reported that the Office for Budget Responsibility’s forecasts for public borrowing may well be overstated. If true, the...
May 24, 2021 Further changes on the horizon – the VAT e-commerce package By Charishma Bhujohory As the dust settles on Brexit, businesses will need to brace themselves for another wave of change on the VAT front – the implementation...
May 21, 2021 CMA and ICO publish joint policy statement on competition and data protection law By Macfarlanes The Competition and Markets Authority and the Information Commissioner’s Office yesterday released a joint policy statement on...
May 20, 2021 EU tax reform: is “BEFIT” befitting of introduction now? By Rhiannon Kinghall Were The European Commission (EC) has recently set out its plans for business tax reform in the 21st Century. The BEFIT measure (which stands...
May 18, 2021 The first buds of spring: new cannabis company float shows take up of FCA listing rules By Neill Blundell Max Hobbs Those who work in the nascent legal cannabis industry in the UK, including investors and advisors, will be interested to note that a new...
May 17, 2021 Pulling the Tooth out: no concept of staleness By Damiano Sogaro The decision by the United Kingdom Supreme Court in HMRC v Tooth published on Friday is notable for rejecting the existence of staleness...
May 17, 2021 Contractor insolvency: three things clients should be aware of By Doug Wass Last week, we ran a webinar about contractor insolvency. The discussion was wide-ranging, including the (a) warning signs to look out...
May 17, 2021 The OECD sets its sights on inherited wealth By Michael Shaw There has been public debate over using wealth taxes as a way to fund the massive government spending during the Covid-19 pandemic. But...
May 17, 2021 Let's get digital: UK does not endorse US tax plans By Ashley Greenbank The Financial Times reported this weekend that the UK is not endorsing the latest intervention by the new US administration in the OECD...
May 13, 2021 Is an EU carbon border tax on the horizon? By Lucy Urwin Riley Forson Not only are carbon border taxes an interesting policy proposal in theory (on which we recently reflected here), but something that some...
May 13, 2021 Court of Appeal decision gives Pyrrhic victory to Investors who used the "Maxwell Scheme" - a cautionary tale By Macfarlanes Applicants who submitted their Tier 1 (Investor) visa applications before 6 November 2014 had to show that they had at least £1m under...
May 12, 2021 Not so wise: the FCA imposes a new fine for anti-money laundering failings By Lorna Emson Max Hobbs The Financial Conduct Authority (FCA) has imposed a £178,000 fine (reduced from £236,740 to avoid serious financial hardship) on Sapien...