The corporate offence of failure to prevent economic crime
Thomas Webb considers the implications of the proposed new corporate offence of "failure to prevent economic crime".
04 October 2016
The Criminal Finances Bill and HMRC guidance on prevention procedures
We examine the various provisions set out in the Criminal Finances Bill and the draft guidance provided by HMRC.
29 November 2016
The cost of breaking up: no rent apportionment on break
In January 2013, Marks & Spencer won a landmark victory in the High Court to apportion its final rent payment when exercising a break clause. The Court of Appeal has now overturned that decision.
15 May 2014
Takeover tactics
Issuing shares during an offer period – differing takeover tactics across Europe.
08 December 2016
Takeover Code: Given the cold-shoulder
Systematically lying to a statutory regulator results in cold-shouldering sanction.
13 January 2017
Takeover Code update
Imminent changes to the rules on communication and distribution of information during an offer.
01 September 2016
The 2015 Groceries Code Adjudicator Survey is now live
The Groceries Code Adjudicator (GCA) has launched a survey of the groceries sector as part of its objective to achieve more collaborative working relationships between retailers and suppliers.
24 March 2015
Tackling offshore tax evasion
HMRC's latest consultation paper sets out the details of a tough new, strict liability, criminal offence of failing to declare taxable offshore income.
02 September 2014
Tainting protected trusts – trustees beware!
Given the importance of protected trust status, it’s crucial both settlors and trustees understand the steps to take to avoid "tainting" a protected trust, particularly in the context of loans.
27 March 2017
UK Real-Estate and the Register of Foreign Owners: new registration requirements
As a transparency measure, the Government is set to introduce a Register of People with Significant Control over Overseas Companies owning UK Real-Estate
22 March 2021
Recent Court of Appeal judgment is a reminder of the importance of company residence
The latest decision in HMRC v Development Securities results in Jersey-incorporated companies being found to be resident in the UK for tax purposes
20 January 2021
Paying for Grenfell: Consultation on proposed residential property developer tax
In this article we consider the proposed new tax on property developers to contribute towards the cost of replacing unsafe cladding on high-rise residential buildings
19 May 2021