Delve into the intricacies of the Banking & Finance sector with our in-depth materials, specifically crafted for legal professionals. Stay ahead with comprehensive guidance on regulatory compliance, financial transactions, lending, investment banking, and risk management. Enhance your expertise with insights and updates tailored to the dynamic financial landscape, ensuring your practice remains robust and responsive to client needs.
This week's edition of Banking and Finance weekly highlights includes: (1) the key Banking & Finance announcements from the Autumn Budget 2026; (2)...
The Ministry of Housing, Communities and Local Government (MHCLG) has published guidance for letting agents and property managers on assisting...
The Bankers Association for Finance and Trade (BAFT) has published a white paper examining the use of artificial intelligence (AI) in transaction...
UK Export Finance (UKEF) and the British Business Bank have outlined measures announced in the Budget on 28 October 2026 to expand access to business...
Invoice discounting and factoringThe popularity of financing business through the invoice discounting and factoring of receivables has grown...
Foreign exchange (FX) derivativesWhat is a FX derivative?A foreign exchange (FX) derivative is a type of derivative whose payoff depends on the FX...
Types of debt securitiesWhat are debt securities?In the context of the debt capital markets, the term 'debt security' means a financial instrument,...
An introduction to repo and the Global Master Repurchase Agreement (GMRA)Coronavirus (COVID-19): This Practice Note contains information on subjects...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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