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Financial Services
UK's FCA lays down rules for sustainability disclosure requirements and investment labels
What will the new regime look like and what steps should firms consider taking at this stage?
Corporate
English High Court criticises and clarifies the 'shareholder principle' of privilege
A ruling has cast doubt on the justification for a long-standing principle of the law of privilege against shareholders
Commercial
Insurance broker negligence: what do brokers in the UK need to ask their clients?
A recent ruling explored how far a broker is liable to its client if it failed to advise on the
Corporate
Promissory notes and loan notes in corporate reorganisations – uncertain terms in English law?
Mislabelling a debt instrument as a promissory note can result in unintended consequences
ESG – Environmental, Social and Governance
Green HR: the sustainability bonus in employment contracts in Europe
A sustainability bonus system is part of the green HR concept that European employers are considering more and more
Corporate
Convertible notes: how shall the price per share upon capitalisation be calculated?
Upon capitalisation of convertible loans or notes, the price per share shall be calculated by applying the discount to the
Employment and pensions
Autumn Statement 2023: how does it affect UK pensions?
Trustees and employers can expect the removal of the Lifetime Allowance in April and changes to surplus refund rules
Tax
Autumn Statement 2023: what UK business tax measures were announced?
More fiscal headroom enabled tax cuts and business incentives to be announced in the chancellor's statement
Financial Services
International Funds Legal Update | 16 November 2023
Venture Capital Investment Compact, FSCS coverage for LTAFs, and funds tokenisation
Tax
Autumn Statement 2023: what business tax measures can the UK expect?
Immediate tax cuts and giveaways are unlikely to feature in the chancellor's statement on 22 November
Tax
Employment-related securities options: UK Supreme Court clarifies deeming provisions
The Supreme Court has allowed HMRC's appeal in a long-running employee share options case
Corporate
Top tips on how best to prepare for a reorganisation
What are the key considerations and actions for businesses when undertaking a reorganisation?