All Insights
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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
Corporate
EU moves closer to adopting the draft Corporate Sustainability Reporting Directive
European regulatory framework for sustainable finance develops further with drafting of European Sustainability Reporting Standards, as legislative process for adopting
Dispute resolution
Corporate Disputes Review | July 2022
This edition considers some of the recent complex corporate and shareholder litigation to come before the English courts, including cases