Jul 27, 2023 Shah v HMRC: the court’s approach to the domicile status of long-term UK residents By Thomas Simpson The First-tier Tax Tribunal’s recent decision in Shah v HMRC [2023] UKFTT 00539 (TC) provides a useful reminder of the considerations...
Jul 27, 2023 Court of Appeal upholds application of one voice principle By Christopher Charlton Maddie Cryer Madeleine Brown The Court of Appeal’s recent decision in Deutsche AG v Central Bank of Venezuela [2023] EWCA Civ 742 provides a timely reminder of the...
Jul 26, 2023 Greenwashing to greenhushing - key takeaways By Rachel Richardson Tiffany Cox Praveen Gopalan Emily Batchelor +1 more... Show less As part of the Net Zero Lawyer’s Alliance's (NZLA) programme for London Climate Action Week, Macfarlanes held a panel session titled...
Jul 25, 2023 Crime and (deferred) Punishment: What Entain tells us about the role of HMRC and prosecuting bodies By Helen Harvey Jessica Arapu Victoria Braid In May 2023, FTSE 100 company Entain Plc (Entain) announced that it anticipated receiving a “substantial” financial penalty following an...
Jul 20, 2023 Mixed-use success By Damiano Sogaro Stamp duty land tax (SDLT) is charged on land transactions in England. Higher rates apply where the property consists “entirely” of...
Jul 19, 2023 Opening up AI: have the front-runners met(a) their match? By Markos Day Meta is set to become the latest tech giant to try and grab its piece of the artificial intelligence (AI) pie through its reported...
Jul 18, 2023 Positive changes to UK immigration rules – automatic extensions for those with Pre-Settled Status By Edward Reed Just before Christmas 2022, the High Court ruled against the Home Office on the legality of the two-step EU Settlement Scheme application...
Jul 13, 2023 Article X does not (quite) mark the spot: UK Government considers implementation of two UNCITRAL Model Laws on Insolvency By Paul Keddie On 7 July 2022, the UK Government published a consultation on changing UK law to implement two model laws in the field of insolvency that...
Jul 13, 2023 As you were: Supreme Court overturns Court of Appeal decision on broader application of Quincecare By Lorna Emson Nikolas Ireland James Reid Yesterday, the Supreme Court (SC) handed down judgment in Philipp v Barclays Bank UK Plc [2023] UKSC 25. In summary, the SC found that...
Jul 07, 2023 Pollack v Google: the new approach to carriage disputes By Simon Day Jennifer Reeves Balint Egri Beth Mortimer +1 more... Show less Collective proceedings before the UK’s Competition Appeal Tribunal (CAT or Tribunal) have been amongst the fastest developing areas of...
Jul 06, 2023 Ratcheting regulatory interest in sustainability-linked loans By Jamie Macpherson Rachel Richardson Andrew Perkins Adam Caines +1 more... Show less The Financial Conduct Authority (FCA) has made clear its concerns regarding the "greenwashing" potential of sustainability-linked loans...
Jul 06, 2023 Approaching AI in the legal sector: Law Society response to Government AI whitepaper By Christopher Tart-Roberts As organisations and individuals consider how best to leverage AI and establish appropriate governance guardrails in their own contexts,...
Jul 05, 2023 Top of the (fraud) cops: the SFO appoints its new director By Neill Blundell Max Hobbs The Serious Fraud Office (SFO) has appointed its new director. Nick Ephgrave QPM, a former assistant commissioner of the Metropolitan...
Jul 03, 2023 LTAF now accessible to retail investors By Gavin Haran Lora Froud Emma Garnham Tiffany Cox +1 more... Show less On 29th June, the FCA published its Policy Statement and Handbook rules (PS23/7) on "broadening retail and pensions access to the LTAF" ....