18 Mar, 2024 UK AIFMD reforms: further divergence from the EU and a potential relaxation to sub-threshold AIFM requirements By Harriet Miller Gavin Haran On 1 March 2024, the FCA published a letter to CEOs of asset managers and alternatives firms, outlining its supervisory and regulatory...
24 Nov, 2023 Autumn Statement 2023 - private client perspective By Nicholas Harries Klara Kronbergs After much speculation concerning significant reforms to inheritance tax (IHT) - including a cut to the headline rate, an increase to the...
18 Oct, 2023 FCA to reform the UK's AIFMD and NURS regimes By Lora Froud Gavin Haran The Chair of the FCA, Ashley Alder, gave a speech on 11 October 2023 outlining the regulator’s approach to the reform of the UK’s asset...
06 Jul, 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...
20 Dec, 2022 Could Minimum Energy Efficiency Standards (MEES) be about to bite? By Ellie Herve In 2015, the Government introduced the Minimum Energy Efficiency Standards (MEES) to look to drive improvements in the energy efficiency...
14 Dec, 2022 Will the Edinburgh Reforms make a difference? By Alexandra Green Michael Sholem Gavin Haran On 9 December, the Chancellor announced a package of over 30 reforms to the UK’s financial regulations, an attempt to achieve the biggest...
29 Nov, 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...
29 Nov, 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...
18 Nov, 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...
17 Nov, 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...
20 Oct, 2022 EU reaches positive agreement on ELTIF reforms By Samuel Brooks Gavin Haran Tiffany Cox Negotiations have concluded between the European Council and the European Parliament on changes to the European Long Term Investment Fund...
20 Oct, 2022 No joy for UK investors just yet as immigration rule changes are published By Edward Reed The Home Office tends to serve up major changes to the Immigration Rules twice a year, in Spring and Autumn, with emergency measures...
05 Oct, 2022 How should businesses respond to the recent IR35 announcement? By Philip Swinburn Nigel Doran Jeremy McCallum The recent announcement at the “mini-Budget” to reverse the changes to the IR35 rules bring the legislation back to where it was before 6...
27 Sep, 2022 New lease of life for Company Share Option Plans? By Rasmus Berglund Tom Ingham Part of the Chancellor’s “mini-Budget” on Friday 23 September included news that, from 6 April 2023, the longstanding limit on the value...
26 Sep, 2022 Bankers’ bonuses: the cap is scrapped By Tom Ingham As part of the Chancellor’s £45bn package of tax cuts set out in the “mini-Budget” on 23 September, it was announced that the "bankers’...
23 Sep, 2022 Reversal of changes to off-payroll worker rules (IR35) By Philip Swinburn The Chancellor announced this morning at the “mini-Budget” that the recent changes to the “off-payroll worker” rules (commonly referred...