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This article explores the position of nominee and bare trust arrangements under the Register of Overseas Entities (ROE) legislation and an important change which is due to come into force in 2024

This article explores the position for corporate beneficial owners under the Register of Overseas Entities (ROE) legislation and an important reporting change which is due to come into force in 2024

There are a lot of new actions for governing bodies coming out of the General Code (particularly around climate change, cyber security and their approach to risk management more generally) but it is also expected that they should be doing most of it already

Sporting businesses, including larger shoots, generally need to charge VAT on their services, meaning the business faces either passing on more cost to their clients or eating into their  bottom line. If a shoot is run in line with the exemption for sport offered by the VAT code, it may be able to not charge VAT on the shooting it provides

We highlight the key people-related developments for financial services firms to look out for in 2024, including SMCR reform, non-financial misconduct, D&I and the new duty to prevent sexual harassment

The Competitively Appointed Transmission Owner (CATO) regime will establish a process by which entities are competitively appointed to construct, own and operate new GB electricity transmission network infrastructure. This article explains what to look out for in 2024 as the detail of the regime emerges

This article provides those involved in CPO and compensation with a breakdown of the new provisions and the implications of the changes now in force

This article highlights key takeaways from the Government’s response to their consultation on the Building Safety Levy which provides further awaited detail on the proposed design and implementation of the Levy

Although there is no time limit to start a probate action, unjustified delay, perhaps in the hope of more favourable circumstances, may bar the claim

The official consultation on how the Government intends to compile a dataset of who exercises contractual control over land in England & Wales has been published

The Lifetime Allowance is being abolished with effect from 6 April 2024 and there are key actions that need to be taken now in preparation by trustees, sponsors, providers and scheme administrators.

The European Commission has launched its 2024 SME Fund which provides grants for small and medium sized enterprises in the EU towards the protection of trade marks and/or designs