Minimum E rating for lettings still on track for April 2018
From 1 April 2018, private domestic and non-domestic landlords must have at least an E EPC rating, or have made improvements that can be funded using Green Deal finance or other subsidies.
05 February 2015
MiFID II: key issues for trustees of occupational pension schemes
MiFID II overhauls the legal and regulatory framework for investment services. We consider the impact on UK occupational pension schemes and the action trustees should take.
03 January 2018
MiFID II – changes to core fund-related documentation
What changes should authorised fund managers be making to core fund-related documentation?
19 October 2017
HMRC v Castledine: A useful guide to statutory interpretation
Claiming Entrepreneur’s Relief on a share disposal with the required 5% company shareholding failed when the Tribunal found they were considered ordinary shares so the taxpayer only owned 4.99%.
10 May 2016
Limitations on the scope for banks to identify the mistaken recipients of bank transfers
When a bank’s mistake leads to the wrong person receiving a transfer of money, a ‘Norwich Pharmacal’ order can be used to identify them.
01 October 2015
Liability for defective products: a cautionary tale
If a manufacturer provides a flawed and unsafe product to a purchaser which then suffers damage/loss that the product should have prevented, is the manufacturer liable for the loss? Not necessarily...
07 September 2016
Lehman/Nortel: FSDs Regulated
Liabilities to pension scheme trustees that derive from a financial support direction issued after administration have low ranking, alongside the claims of other unsecured creditors.
31 July 2013
Laundering money through a pension scheme
Trustees should be alert for unusual behaviour by members that could suggest money laundering.
07 December 2016
Latest rights to light case - comfort for developers?
In Scott -v- Aimiuwu the question whether to award damages for breach of a right to light was aired in court for the first time since the Supreme Court decision in Coventry v Lawrence.
01 July 2015
MiFID II and NURS – the complex funds conundrum continues
The issue of whether non-UCITS retail schemes are to be automatically categorised as "complex" products under MiFID II remains to be resolved following ESMA's MiFID II Investor Protection Q&A.
26 June 2017
HMRC tax assessments: time limits increased in relation to offshore matters
The Finance Bill 2018-19 increases tax assessment time limits for non-deliberate offshore non-compliance, allowing HMRC to open assessments up to 12 years after the relevant tax year.
24 July 2018
Microbead ban in cosmetics edges closer
Following the United States' ban on microbeads in cosmetic products, the issue seems likely to be pursued at European level.
08 August 2016