Legal briefings from the world's leading law firms
NI & Social Security
The Securities and Investment Business Act – a year in review
The Securities and Investment Business Act, 2010 came into force in May 2010. It was the biggest change to the BVI investment funds legislative framework since the Mutual Funds Act, 1996 came into force. This briefing considers its impact a year on and discusses some of the more important changes.
Law Firm: Harneys | Published: 12 July 2011 | Practice Area: Securitisation
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Pensions – state pension reform consultation
Nabarro’s round-up of pensions developments covers Pension Bill progress, state pension reform, Finance Bill, early access to pensions, the abolition of Local Authority workforce code, and several other updates in the practice area.
Law Firm: Nabarro | Published: 13 May 2011 | Practice Area: State
Wragge & Co property update - September
Wragge & Co September property law update includes coverage of the right to rescind under a conditional contract; when a lease is not a lease; whether a tenant is liable for the actions of a subtenant and to what extent can a seller pass risk for title defects to a buyer.
Law Firm: Wragge & Co | Published: 20 September 2010 | Practice Area: Conveyancing
Securities: European passporting is changing
In June, a compromise proposal for amending the Prospectus Directive that harmonised requirements for drafting, approval and distribution of prospectuses in offering securities within the European Economic Area. The objective is to increase legal certainty and reduce unnecessary requirements.
Law Firm: Norton Rose | Published: 16 September 2010 | Practice Area: Capital Markets and Debt Securities
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National Insurance takes a holiday!
Draft legislation giving new businesses a ‘National Insurance holiday’ to help certain ‘new businesses’ who are also employers and who start up outside Greater London, the South East and the Eastern regions of the UK has recently been published. Shoosmiths sums up the main points to note.
Law Firm: Shoosmiths | Published: 16 September 2010 | Practice Area: NI & Social Security
Dealing with the taxman - A study of HMRC’s relationship with large corporate taxpayers
Norton Rose explores whether the reality of HMRC’s new measures for large businesses, aimed at creating a more businesslike relationship between large corporate taxpayers and the tax collector, matched up to the organisation’s own publicity on the subject, or whether nothing much had changed.
Law Firm: Norton Rose | Published: 09 July 2010 | Practice Area: Enforcement and Regulation
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General Election 2010: The taxation manifestos
This note by Osborne Clarke provides an overview of where the Labour, Conservative and Liberal Democrat parties stand on various tax issues following the publication of their manifestos. It also outlines the implications their proposed tax policies will have for business and individuals in the UK.
Law Firm: Osborne Clarke | Published: 28 April 2010 | Practice Area: Corporation Tax
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The 2010 Election Briefing: Tax
Following the announcement of a General Election in the UK next month, we provide an outline of what the Labour Party, the Conservative Party and the Liberal Democrats have to say about tax and we describe the implications for business.
Law Firm: Norton Rose | Published: 07 April 2010 | Practice Area: Corporation Tax
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Employee Incentives: Budget 2010 update
In this update, we consider the 2010 Budget measures that impact on share-based employee incentives together with a reminder of the changes that take effect from 6 April, including a freeze on the rate of capital gains tax and an important change to approved company share option plans.
Law Firm: Travers Smith | Published: 06 April 2010 | Practice Area: Capital Gains
Wealth Management: UK Budget 2010
This client alert takes you through the highlights of last week's 2010 UK Budget, which contained little of real interest but did give an indication of those areas that may be hit by post-election tax rises if the government remains in power.
Law Firm: Baker & McKenzie | Published: 31 March 2010 | Practice Area: Enforcement and Regulation
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