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Update for residential landlords

Changes from April 2017 will mean that income tax relief is to be restricted to the basic rate of tax on borrowing costs for the owners of let residential property.
14 November 2016

Extra SDLT on second homes

From 1 April 2016 an additional 3% premium on top of the existing SDLT rates is payable by buyers of a second residential property.
14 November 2016

Perfect harmony? The EU succession regulations

On 17th August 2015 new EU Succession Regulations came into force. These new regulations bind all 27 EU member states except for the UK, Ireland and Denmark so do we need to be concerned with them?
14 November 2016

FCA confirms the first 24 business-cohort in the Regulatory Sandbox

Four months after the 8 July deadline for applications, the FCA has announced the lucky winners due to start testing as the first cohort of the Regulatory Sandbox.
11 November 2016

Beware of your intentions when declaring dividends

In BTI 2014 LLC v. Sequana SA & Others [2016], the High Court has held that a dividend can be challenged as a transaction defrauding creditors under section 423 of the Insolvency Act 1986.
11 November 2016

Making rooftop solar PV simple

This briefing summarises a rooftop solar PV model that should be suitable for the majority of commercial property portfolios where the institutional investor wants to own the solar PV asset.
11 November 2016

What's the point of a written signature?

Signing contracts is pretty clunky. With fax machines relegated to basements and smart phones taking over the world, are e-signatures seeing an increasing (re)rise to prominence?
10 November 2016

FCA continues enforcement trend in consumer credit sector

FCA bans director of consumer credit firm lender for the first time – is this the beginning of a wider campaign against consumer credit businesses perceived as risky?
10 November 2016

“Modernised insolvency” arriving April 2017: What are the key changes?

Our corporate restructuring and insolvency team provide an overview of the new consolidated, restructured and modernised Insolvency (England and Wales) Rules 2016.
10 November 2016

UK government strikes back: National Cyber Security Strategy launched

The UK government has launched its new National Cyber Security Strategy 2016 - 2021 intended to ensure "the UK is secure and resilient to cyber threats, prosperous and confident in the digital world".
10 November 2016

GDPR: the accountability principle

As part of our series of briefings on the General Data Protection Regulation (GDPR), we set out an overview of the accountability principle. 
10 November 2016

Beneficial ownership: the net widens

BEIS considers which legal entities will soon come within the scope of an extended beneficial ownership disclosure regime. 
09 November 2016

The Burges Salmon blog

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