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Tax
Autumn statement 2022 | What tax measures can the UK expect?
Tax rises and deep spending cuts are expected to be announced on 17 November 2022
Digitalisation
Quick Bites: Germany has new regulations for virtual general meetings
Future virtual general meetings only with corresponding basis in the articles of association implementation by 31 August 2023
Real estate
Appeal on landlord's challenge to UK company voluntary arrangement settles night before hearing
Challenges to apparently prejudicial CVAs remain fraught with uncertainty but could provide a means of negotiating more favourable terms
Corporate
The "Create and Grow" Law
On 19 October 2022, Law 18//2022 of 28 September on the creation and growth of companies (hereinafter, the "Create and
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
