Showing 2041-2052 of 3967 results

Trust update: no more "washing out" distributions and a new tax on gifts from abroad

The draft Finance Bill will curtail tax planning for offshore trusts. Distributions to non-UK residents will no longer reduce accumulated gains and residents could be taxed on receipt of onward gifts.
03 November 2017

HM Treasury publishes response to PSD2 consultation

In this article we explore the government’s response to industry and consumer feedback on its PSD2 consultation and highlight key changes to its position on implementing the directive.
03 November 2017

FCA's review of UK Primary Markets: New Listing Rules

The FCA has released a Policy Statement setting out enhancements to the UK Listing Regime as part of its review of the UK’s primary markets.
03 November 2017

Fitness for purpose: practical steps following MTN Hojgaard v E.ON

A discussion of the Supreme Court’s decision in MTN Hojgaard v E.On and practical steps for drafting and negotiating contracts that include a fitness for purpose obligation.
01 November 2017

Understanding the scope of your insurance cover

A recent court decision emphasises the importance for policyholders of understanding the impact of exclusions in their policies.
01 November 2017

FCA's review of UK Primary Markets: update

The FCA has published a feedback statement on DP17/21: Review of the Effectiveness of Primary Markets.
31 October 2017

IP update: three things you need to know about the October 2017 changes

On 1 October 2017, several changes came into effect in relation to EU trade marks. The Intellectual Property “Unjustified Threats” Act is also now force. We summarise the key points.
30 October 2017

Criminal Finances Act 2017 corporate criminal offences: five things to do

Strict liability corporate criminal offences of failure to prevent the facilitation of tax evasion came into force on 30 September 2017. It's not too late to put the required procedures in place.
30 October 2017

Companies take note: payment practice and modern slavery update

This article provides a summary of new government guidance on both the duty of large companies to report on their payment practices and the duty to provide an annual Modern Slavery statement.
30 October 2017

Industrial to residential permitted development right: what is the impact?

A new permitted development right came into force on 1 October 2017. The new right (Class PA) allows owners to change light industrial units to residential dwellings without planning permission.
26 October 2017

Air quality plan: government not off the hook

Air quality issues remain front and centre with the risk of a fresh legal challenge to the government’s policies by ClientEarth. We consider the impact on businesses.
26 October 2017

Permission in principle for brownfield sites: what are the key points?

Government guidance on permissions in principle for brownfield sites was published on 28 July and further guidance on 10 October. We look at the key points for local authorities and developers.
24 October 2017

The Burges Salmon blog

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