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The 2020/1 Covid-19 lockdowns caused a revolution in the use of technology even in the most traditional areas. Two recent developments...
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The Financial Times report that the OECD’s two-pillar agreement to re-allocate some taxing rights to market economies (Pillar One) and...
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Since December 2021, UK organisations have been providing welcome safeguards for consumers dabbling in the unregulated world of...
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As trailed by the Treasury back in April, HMRC has published a consultation on expanding the list of “investment transactions’” which...
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The UK’s Trust Registration Service (TRS) was first introduced in 2017 in compliance with the EU’s Fourth Money Laundering Directive....
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The European Business Tax Forum (EBTF) last week released its first working draft of a set of “best practices for good tax governance”....
While opinions are divided — its development has been both glorified and reviled, along with everything in between — there appears to be...
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In the recent decision of Hoey v HMRC EWCA Civ 656 (Hoey), the Court of Appeal confirmed that HMRC has a very wide discretion to disapply...
In a recently unsealed court document from the US, the judge quoted comedy show, Saturday Night Live, in support of his unequivocal...
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On 31 March 2022, the Pensions Regulator (TPR) published a section 89 report on its regulatory intervention in relation to the Dosco...
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In its recent judgment in RBS v JP SPC 4 & another [2022] UKPC 18 the Privy Council has provided an important insight into the scope of...
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The Financial Conduct Authority (FCA) has launched a new financial sanctions evasion reporting platform for regulated entities, in a bid...
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The EU’s review of the Alternative Investment Funds Management Directive, or AIFMD 2, is underway. The EU’s institutions are currently...
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The English High Court has made it clear that there is no automatic right to an oral hearing where a party seeks to challenge an arbitral...
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Watch managing partner Luke Powell and COO, Katherine Milliken discuss their new roles, what they think makes Macfarlanes different, and...
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The European Commission (EC) has proposed a new tax incentive to encourage funding new investment by increasing capital. The objective of...