Nov 30, 2022 Putting the new gateways into practice: information orders against foreign non-parties By James Popperwell Nikolas Ireland Madeleine Brown In LMN v Bitlfyer Holdings Inc and others [2022] EWHC 2954 (Comm), the High Court has permitted service out of the jurisdiction using the...
Nov 30, 2022 Why we shouldn't shun due diligence By Dominic Sedghi Brooke Masters asks an excellent question in this morning’s Financial Times (link below, subscription required) in the wake of the...
Nov 29, 2022 Transparency, but not at any cost By Dominic Sedghi In a significant judgment, the Court of Justice of the European Union (CJEU) has struck down provisions of European Union law that give...
Nov 29, 2022 Gearing the UK up for decentralised autonomous organisations (DAOs) By Dominic Sedghi Richard Giangrande Fred Whittell The Law Commission has published a call for evidence on decentralised autonomous organisations (or DAOs). The Commission intends to...
Nov 29, 2022 A new dawn for EU "substance" requirements? By Gavin Haran At the Irish Funds’ UK symposium on 24 November, the Central Bank of Ireland’s (CBI's) Derville Rowland made an ominous remark in her...
Nov 28, 2022 UK MDR and DAC6 By Jeremy McCallum HMRC has published its summary of responses to the consultation process with respect to the UK mandatory disclosure rules (UK MDR). The...
Nov 28, 2022 Branded residences: the cherry on the top? By Penny Cox Jessica Lewis London is already renowned for its world class prime and super-prime residential property market. The market offers properties fitted...
Nov 24, 2022 Getting comfortable with letters of comfort By Paul Keddie Jamie Macpherson Maddie Walls As the name suggests, letters of comfort have long been regarded as offering little more than passive "comfort" to their recipients....
Nov 24, 2022 Expenses of management: what the judgment in Centrica means for the deductibility of deal fees By Lawrence Parkin The Court of Appeal's judgment in HMRC v Centrica Overseas Holdings Limited denies a corporation tax deduction for a range of sell-side...
Nov 22, 2022 HM Treasury confirms investment-oriented Solvency II reform package By Alexander Cibulskis On 17 November, the Treasury published its response to its consultation on reform to the UK prudential regime for insurers, Solvency II....
Nov 18, 2022 Unpaid court costs orders could cost you By James Popperwell Ed Llewelyn-Evans Alex Douty The trial of an unfair prejudice petition (the Petition) has been vacated and the petition stayed for a year pending satisfaction of...
Nov 18, 2022 Autumn Statement 2022: full steam ahead for UK implementation of global minimum tax By Lucy Urwin The Chancellor has confirmed that the UK Government is to press ahead across the board with UK implementation of the new global minimum...
Nov 17, 2022 Autumn Statement 2022 – more tax but no major policy changes for private clients By Clare Wilson Following the economic turmoil resulting from Kwasi Kwarteng’s (now largely reversed) “Growth Plan” on 23 September, Jeremy Hunt was...
Nov 16, 2022 OFSI’s annual review of an unprecedented year By Neill Blundell Helen Harvey Chris Akka On 10 November 2022, the UK’s Office of Financial Sanctions Implementation (“OFSI”) published its annual review. This has been a...
Nov 11, 2022 HMRC statistics: fewer taxable trusts, gradual fall continues By Sean McIntyre Recent statistics published by HMRC demonstrate a fall in the number of trusts paying UK tax. The number of trusts and estates that filed...
Nov 09, 2022 Non-party disclosure: Court of Appeal confirms expansive approach By James Popperwell Nikolas Ireland Madeleine Brown Earlier this year, we wrote about the case of Gorbachev v Guriev and others, which found that litigants can apply for disclosure by a...