The Autumn Statement set out plans for legislation to ensure guaranteed amounts received by individuals from fund management after 5 April 2015 were subject to income tax and NICs. The draft legislation has been issued for consultation, and its effects are wide-ranging, as this briefing explains.
Law Firm: Macfarlanes | Published: 18 December 2014 | Practice Area: Enforcement and Regulation
With the rapid progression through Parliament of the Taxation of Pensions Bill, the task of digging into the small print of the 2014 Budget changes has begun in earnest. This briefing tackles some key questions and attempts to depict the interaction of the post-April 2015 regimes on a single chart.
Law Firm: Macfarlanes | Published: 15 December 2014 | Practice Area: Regulation and Enforcement
The Court of Appeal recently considered whether a valid trust can be created over shares in a company which is incorporated in a jurisdiction which does not recognise trusts. The court was surprised to find that the questions which it had to answer had apparently never been fully addressed before.
Law Firm: Macfarlanes | Published: 12 December 2014 | Practice Area: Succession Planning and Trusts
Macfarlanes rounds up key recent developments of interest for M&A lawyers, including a look at the new regulations on business names which are set to come into force on 31 January next year, and a new BIS consultation on proposals to prohibit UK companies appointing corporate directors.
Law Firm: Macfarlanes | Published: 11 December 2014 | Practice Area: Company Administration
This Macfarlanes briefing rounds up key developments of interest for those in investment management, including the FCA's thematic review on conflicts of interest in relation to in-house investment products, and news of an agreement on the proposed regulation of European long-term investment funds.
Law Firm: Macfarlanes | Published: 10 December 2014 | Practice Area: Regulation and Compliance
The most eye-catching announcement in the Autumn Statement was the change to stamp duty land tax for residential property purchases, but there was plenty more to digest - this briefing looks at the key tax measures in detail, covering personal tax, business tax, property tax and personal allowances.
Law Firm: Macfarlanes | Published: 09 December 2014 | Practice Area: Enforcement and Regulation
Macfarlanes rounds up key recent developments of interest for M&A lawyers, including a High Court decision which is set to prompt companies to review the terms of their directors’ service contracts and letters of appointment, and the latest on market abuse 'sunset provisions'.
Law Firm: Macfarlanes | Published: 08 December 2014 | Practice Area: Mergers & Acquisitions
In the 2013 Autumn Statement, Chancellor George Osborne announced that capital gains tax on the disposal of UK residential property would be extended to non-UK residents. Following a consulation process, the government has now published its summary of responses - Macfarlanes looks at the details.
Law Firm: Macfarlanes | Published: 04 December 2014 | Practice Area: Capital Gains
Developments in corporate governance have continued apace in the UK in 2014. In this briefing, Macfarlanes looks at some of the key recent developments which affected UK quoted companies this year, as well as those which are likely to play a central role in 2015.
Law Firm: Macfarlanes | Published: 03 December 2014 | Practice Area: Corporate Governance
Many businesses have restructured their operations in recent years, and although most HR teams are now adept at managing redundancy processes, there are tricky areas. This briefing focuses on a recent case which looked at the position of women on maternity leave who are caught up in restructurings.
Law Firm: Macfarlanes | Published: 02 December 2014 | Practice Area: Collective Consultation
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