Her Majesty’s Revenue and Customs (HMRC) maintained that no additional UK value added tax (VAT) would be payable by owners of pleasure...

The financial trade press (e.g. see Financial News) is reporting that certain EU regulators have questioned the ability for a UK firm to...

The Brexit Trade and Cooperation Agreement did not specifically address financial services. However, the EU and the UK did commit to...

Covid-19 related amendments to the EU Securitisation Regulation

The European Parliament and the Council of the European adopted Regulation...

EU law – current law

EMIR, as amended by EMIR Refit, provides that certain pension scheme arrangements are temporarily exempt from the...

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...

The FCA has published the results of its review into UK asset managers’ implementation of the MiFID II product governance rules. The FCA...

Since 1 January 2021, EU trade marks have no longer been protected under the UK trade mark regime as a result of the UK leaving the EU....

The temporary marketing permissions regime (the TMPR) is now being used by many EEA-domiciled UCITS that, pre-Brexit, relied on a UCITS...

A new year and a new relationship between the UK and EU beckons as the transitional period finally ended on 31 December 2020. The new...

As part of the Brexit legislation published yesterday we now have The International Tax Enforcement (Disclosable Arrangements)...

With a free trade agreement between the UK and the EU agreed on Christmas Eve, there is now more visibility on the regulatory landscape...

Gallaher v HMRC: the last UK reference to the CJEU?

In the recent Upper Tribunal Tax and Chancery decision of Gallaher v HMRC, it was...

The eyes of most Brexit watchers are on the trade talks in Brussels.  In the background, however, the process of legislating for the...

Ahead of the end of the transition period, the Luxembourg regulator, the CSSF, has helpfully issued a press release reconfirming the...

Last week, Sam Woods, CEO of the Prudential Regulation Authority (PRA) gave a speech on the regulatory architecture for UK banks...