The Pensions Minister has confirmed that the new Pensions Regulator’s powers introduced by the Pension Schemes Bill will not apply retrospectively

FCA-regulated companies have been given a reprieve, as an amendment to the Financial Services Bill 2019-21 (FSB), which would have introduced a

It is rare, but not unheard of, for a property dispute to result in the rescission of the relevant contract. But what is the SDLT position? Does the

The temporary marketing permissions regime (the TMPR) is now being used by many EEA-domiciled UCITS that, pre-Brexit, relied on a UCITS passport in

Investing legally in the cannabis industry has troubled many UK investors and investment managers over the last couple of years. This is due to the

A New Year and a new relationship between the UK and EU beckons as the transitional period finally ended on 31 December 2020. The new relationship

The Court of Appeal has overturned the taxpayer’s successful appeal to the Upper Tribunal in the case of Development Securities v HMRC, a case on the

Brexit has had an impact on the rules that govern Social Security coordination, for individuals who work between the UK and the EU. The changes are

A management charge payable by a subsidiary to its holding company was in fact a disguised distribution Covid-19 is affecting the way people conduct

The Upper Tribunal has confirmed that certain cumulative preference shares can form part of the “ordinary share capital” of a company for tax

However, the SFO’s failure to prosecute individuals associated with corporates who have agreed DPAs was a trend which continued from 2019. And the

It has been revealed that last year HMRC imposed a record fine of £23,828,092 on a money services business for anti-money laundering failures. This

Last week the UK released revised DAC6 Regulations as part of the EU exit package. The Regulations were entirely unexpected, and will have a

With everything else going on at the moment, readers may be forgiven for missing that on 1 January a new listing rule came in

In its decision, the Upper Tribunal has effectively linked the outcome of the Rialas case (see our article on the First-Tier Tax Tribun

As part of the Brexit legislation published yesterday we now have The International Tax Enforcement (Disclosable Arrangements) (Amendment) (No. 2)

With a free trade agreement between the UK and the EU agreed on Christmas Eve, there is now more visibility on the regulatory landscape for firms

The OECD Inclusive Framework is to hold virtual consultation meetings on its published Blueprints for reforming the international tax system in

Being alive to recent developments is fundamental to successfully enforcing security and protecting your commercial interests as a creditor. In this

Covid-19 is affecting the way people conduct their business, retain their staff, engage with clients, comply with regulations and the list goes on