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In November 2020, the EU Code of Conduct Group submitted a report to the Council of European Finance Ministers stating that the economic...

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Share for share rollover relief is a common feature of sales and reorganisations. Broadly, the relief applies where a shareholder...

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HMRC published its cryptoassets manual on 30 March 2021, which expands on and replaces previous guidance. For context, the first...

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Last week, the European Insurance and Occupational Pensions Authority (EIOPA) published its final report on outsourcing to cloud service...

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The Financial Conduct Authority (FCA) has announced that it plans to use emergency powers to restrict the promotion of speculative...

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The Financial Conduct Authority (FCA) recently published a feedback statement on climate change. The FCA's proposals focus on two...

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Prior to MiFID II, research costs were often bundled into overall transaction fees paid by investors to managers. Since 3 January 2018,...

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A key takeaway from the Base Erosion and Profit Shifting (BEPS) Action Plan was the challenge of taxing a global economy in the throes of...