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Real Estate Newsletter - October 2022 Topics include: Collateral warranties - Abbey Healthcare (Mill Hill) Limited v Simply Construct (UK) LLP Heads of Terms - Pretoria Energy Company (Chittering) Ltd v Blankney Estates Ltd Restrictive covenant in lease - Schwarzschild Ochs Pty Ltd v...
NFTs: The Essentials From the Royal Mint to Madonna, it seems like everyone is issuing (or considering issuing) NFTs at the moment. But what are they, and what issues do you need to consider? What is an NFT? NFT stands for ‘non-fungible token’. A type of cryptoasset, NFTs...
EFIG: European Banking Newsletter - October 2022 Development's in this month's edition include:  SREP - ECB appoints five experts to re-evaluate annual supervisory review process  CSDR - ECB opinion on proposed Regulation published in OJ  TLAC and MREL - SRB publishes press...
Growth Plan 2022 — Issues for corporates: a maximalist mini-Budget The only thing miniature about Kwasi Kwarteng's mini-Budget on Friday 23 September is the amount left to pay on your tax bill. At least, that's the chancellor's big idea. Reducing tax bills by cancelling tax policies Being part of the...
Competition & Regulatory Newsletter: European Commission issues proposed European Media Freedom Act On 16 September 2022, the European Commission published a proposal for a European Media Freedom Act. The common framework proposed by the Commission aims to protect and encourage media independence and pluralism, and includes a new requirement for Member...
BLOG: Some imp-s'more-tant news... VAT has often held the answer to many of life's greatest mysteries. Why does my sandwich cost more if I eat in rather than eat out? Or if I say yes to wanting it heated, even if I do take-it-away? Answer: VAT. A cold sandwich to take away is a standard...
Employment Bulletin - September 2022 Topics covered in this bulletin: Employment law aspects of the Chancellor's "mini-Budget" No TUPE transfer where activities after insourcing were not the same Right to participate in share incentive plan transferred under...
BLOG: How to draft intragroup loans post-Blackrock to avoid transfer pricing problems Following the Upper Tribunal's decision in BlackRock that third party covenants (i.e. not from the borrower itself) could not be taken into account in determining the hypothetical arm's length loan, a commonly asked question is whether it is now...
The (not so) "mini-budget"? The Chancellor’s fiscal statement to Parliament today (commonly referred to in the press as a “mini-Budget”) brings significant changes to the tax regime affecting UK employees and their employers. In this briefing, we explore the key...
BLOG: Acquiring start-ups under the improved R&D regime On 20 July 2022, the UK Government released draft legislation intended to implement a number of changes to the research and development (R&D) tax relief regime in the UK. The reliefs available are different for SMEs and larger companies, and the...