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After receiving Royal Assent, the 2023 Act prompts a discussion on which changes, once implemented, will impact Real Estate Finance sector

The FTT decided it had authority to determine the taxpayer’s domicile status during an application for a closure notice and appeal against an information notice

HMRC have released revised guidance on the Requirement to Correct which appears to extend the disclosure period in which lower penalties apply. 

There is a considerable amount of work for the FCA to do to devise a regulatory regime that gives firms the clarity that they would need to open up their offerings into the space currently labelled the advice gap

The final DB Funding and Investment Strategy Regulations are here. Whilst there are still related parts missing like the Code, here are the key points / actions

We are seeing a degree of uptick in regulatory activism on this topic, including: industry-wide communications from the FCA; new regulatory rules and rigour; and an enlarged scope of the financial promotions regime, including movement into new product categories such as cryptoassets

With the delivery of sustainable transport in the UK a priority to achieving Net Zero targets, our roundtable series brings together sector experts to discuss the issues, challenges and opportunities. Here are the insights from our inaugural session on the pivotal role of funding

We consider an employer’s duty to conduct right to work checks and how to ensure these checks are carried out correctly

Key dates for employment law reforms that employers, HR professionals and in-house employment lawyers need to know

Companies must ensure that any of their existing international data transfer arrangements reliant on standard contractual clauses as the appropriate means for a restricted international data transfer must be updated to use either the UK International Data Transfer Agreement or, the UK Addendum to the new EU Standard Contractual Clauses, by the 21 March 2024

Residence and domicile are both crucially important concepts in UK law. This article summarises what each term means and the impact they have for individuals

Anyone leaving the UK for a short period of time should be aware of the “temporary non-residence” rules which could trigger UK tax for them on their return