Taxation of loyalty payments - HMRC vs Hargreaves Lansdown Asset Management
The VAT treatment of loyalty schemes has been complicated further by HMRC v Hargreaves Lansdown. We look at the legal issues and practical implications for companies and advisers
17 October 2019
Financial services update: a view from Ireland
Conor Durkin and Liane Müllers from Mason Hayes & Curran, one of our Preferred Firms in Ireland, summarise the hot topics in retail investment funds and asset management in Ireland.
29 June 2017
COVID-19: Can the lender pull the loan?
Could reduced trading and profitability result in draw stop and/or an event of default?
16 March 2020
Financial services update: a view from Jersey and Guernsey
In this guest article, Carey Olsen's Tony Lane summarises the latest developments in Guernsey and Jersey, including the new Private Investment Fund vehicles and AIFMD and PRIIP delays.
16 February 2017
Enhanced due diligence and high-risk third countries: five things to do
This briefing summarises which countries are deemed ‘high-risk’ in respect of money laundering and what steps to take when dealing with clients and transactions in those countries.
31 July 2018
Equity Crowdfunding Series - #1: 5 things you may not know about equity crowdfunding
Equity crowdfunding can generate much confusion among both entrepreneurs and investors. Here are 5 things you may not know about equity crowdfunding.
05 February 2019
European Commission consultation on developing rail passenger rights
The European Commission is consulting until May 2016 on rail passenger rights and obligations.
18 February 2016
European Banking Authority issues its opinion on virtual currency regulation
The EBA has issued an opinion on the EU Commission’s proposal to bring virtual currencies into the scope of the 4th Anti-Money Laundering Directive and set out a number of recommendations.
30 August 2016
European Commission launches Fintech Consultation
We summarise the European Commission’s consultation on Fintech which purports to inform the Commission’s future policy and regulatory framework. The consultation closes on 15 June 2017.
20 April 2017
Failure to prevent facilitation of tax evasion: five things you need to know
On 30 September the Criminal Finances Act 2017 introduces two strict liability corporate criminal offences for failure to prevent the facilitation of tax evasion. Here are five things you should know.
31 July 2017
Facebragging: social media engagement leading to real life divorce
The new trend call "Facebragging" is beginning to contribute to an increased number of marital breakups¸ with people feeling under pressure to maintain a perfect image across social media.
19 August 2016
Exposure for individuals who control companies but are not registered directors
Despite neat legal theory, businesses can be run (or influenced by) individuals who are not legal directors registered at Companies House.
12 February 2014