All Insights
Showing 193 - 204 of 534
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?
Blockchain
Law Commission launches digital assets consultation
UK businesses involved in crypto-token transactions have an opportunity to shape the future regulation of crypto-assets
Financial Services
UK financial watchdog tells firms to review 'buy now, pay later' promotions
All 'buy now, pay later' products must comply with financial promotion rules or risk enforcement action, FCA warns
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?
Financial Services
UK's new consumer duty confirmed with testing timelines
Financial services firms have more time to implement newly unveiled final Principle 12 rules – but the clock is ticking
Banking and finance
Proposal for a Directive of the European Parliament and of the Council amending Directive 2011/83/EU regarding financial services contracts concluded at a distance
The proposal aims to simplify and modernize the legislative framework by repealing Directive 2002/65/EC (on distance marketing of consumer financial
