All Insights

Corporate

European M&A Trends 2022 – early optimism turns to volatility

Uncertain times and market volatility in 2022, following a best-ever M&A performance for Europe in 2021, are bringing about changes
Corporate

Corporate deadlock and liquidation of companies in Spain

Two recent cases examine whether, given the impossibility to liquidate a company due to a corporate deadlock, a court can

Tax

Funds with foreign sovereign investors under threat from proposed UK tax reform

Restricting sovereign immunity from direct tax will impact funds and their managers, Osborne Clarke tells consultation
Banking and finance

To defer or not to defer, that is a consideration

What are the fundamentals of deferred consideration on bolt-on acquisitions from a legal, non-accounting perspective?
Financial Services

New data and reporting rules as the FCA revamps the appointed representative regime

What steps do principals need to take to get up to speed with the new UK procedural requirements?
Real estate

Gym tenant and guarantor held liable for rent despite restructuring plan

UK judgment is a prompt for landlords to consider all angles to maximise rent recovery in harsh economic conditions
Financial Services

FCA improves its appointed representative regime amid UK consumer-harm concerns

The changes will specify more precisely a principal's responsibility for and oversight of ARs and what this means in practice
Financial Services

Fund managers may urgently need to register express trusts with HMRC

The deadline to sign up is imminent, with exclusions unlikely to apply for trusts set up by Limited Partnership Agreements

Financial Services

Financial Conduct Authority identifies supervisory priorities for alternatives

Actions speak louder than words and the UK regulator wants firms to embed a culture to promote the initiatives
Tax

HMRC deadline looms for registering express trusts: what's changing?

Which trusts are now required to register, what are the deadlines and what are they required to disclose?
Corporate

The Spanish Congress approves the Insolvency Law Reform Bill

The reforms respond to the needs of small and medium-sized companies, speed up processes and support business recovery
Real estate

Landmark arbitration finds UK retailer’s Covid arrears are not protected rent debt

Success for landlord in the first published award made under the recent UK coronavirus commercial rent arrears arbitration scheme