All Insights

Tax

Steps to take for carried interest as HMRC filing deadline nears next month

The deadline for filing employment-related securities annual returns is fast approaching on 6 July
Tax

UK government consults on all-employee share schemes

Consultation exploring opportunities to improve and simplify the SAYE Scheme and Share Incentive Plan
Corporate

OC Regen: Exits from joint ventures involving UK regeneration schemes

Exits from joint ventures involving UK regeneration schemes

Financial Services

Dutch banking uses industry baselines to reduce client AML-CTF impact

Five risk-based baselines have been published by the Dutch Banking Association with 12 more expected
Regulatory and compliance

Criminal offences of insider dealing to be aligned with the UK Market Abuse Regulation

An update of the list of securities and markets in the Criminal Justice Act 1993 is long overdue
Corporate

Spanish court rules on liability action against a director for excessive remuneration

Debate revolves around whether the remuneration was proportionate or violated the provisions of the Companies Act
Financial Services

When is a director personally liable for being 'knowingly concerned' in a company's breaches?

The UK's FCA takes an expansive view as to what actual knowledge a director is required to have for it
Competition, antitrust and trade

EU to screen outbound investment in sensitive markets and sectors

EU Commission President announces targeted outbound investment screening while European countries continue to target inbound investment that is a risk
Corporate

Spanish Supreme Court rules on mandatory distribution of dividends

Court extends possibility of challenging as abusive any agreement against the distribution of dividends and confirms that the judicial body

UK's FCA addresses the robustness and reliability of ratings providers' ESG benchmarks

The FCA is cracking down on incomplete, misleading, incorrect or outdated ESG benchmarks by benchmark administrators