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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
Spanish Supreme Court upholds the validity of tax residence certificates issued by other tax administrations
Decision has significant implications for the tax industry
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
FCA identifies UK industry failings in response to financial crime
Firms reminded to improve risk mitigation and customer support against authorised push payment fraud attacks
Financial Services
International Funds Legal Update | 16 November 2023
Venture Capital Investment Compact, FSCS coverage for LTAFs, and funds tokenisation
Financial Services
FCA outlines expectations in UK for wealth management and stockbroking firms
What steps may firms need to take in areas such as preventing financial crime and meeting Consumer Duty outcomes?
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
Financial Services
Trying to keep track of the MiCAR legislative developments?
Our experts have created a tracker on the level 2 and 3 measures under MiCAR.
Financial Services
International Funds Legal Update | 8 November 2023
The future of the UK regime for asset management, assessment of value requirements, liquidity management rules, and more
Financial Services
'Data-led supervision': FCA consults on new data requirements for consumer credit firms
UK regulator proposes to collect further data about the consumer credit market
Financial Services
The European Commission lays down new provisions on undue fund costs
Fund managers can prepare for proposals by assessing whether new or amended funds' charge costs exceed market conditions