Banking & Finance glossaries

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Latest Banking & Finance News

Relief for UK crypto industry as legislation lands and US collaboration promised

MLex: The UK cryptoasset industry breathed a collective sigh of relief on 29 April 2025 with sight of long-promised legislation laying the path toward a regulated sector. It broadly met industry expectations and contained a few mostly welcome changes. The announcement of UK-US collaboration on digital assets and a potential trans-Atlantic digital sandbox also brought some reassurance to a UK industry fearing the US running ahead. Critics may remain worried about the pace of developments, however.

UK Prudential Regulator weighs shift from tech-neutral rules amid rise of AI

MLex: The Prudential Regulation Authority (PRA), the regulatory arm of the Bank of England, is internally debating whether to shift from its tech-agnostic approach, due to the increasing use of artificial intelligence in financial services. UK regulators have so far maintained tech-neutral rules applicable to various technologies.

Banking and Finance weekly highlights—1 May 2025

This week's edition of Banking and Finance weekly highlights includes: (1) our Sustainable finance and ESG monthly round-up; (2) FMSB publishes Statement of Good Practice on governance of sustainability-linked products; and (3) ISDA publishes April 2025 Benchmark Module for the Fallbacks Protocol.

ISDA responds to FASB proposal on business entity KPI standardisation

The International Swaps and Derivatives Association (ISDA) submitted a response on 30 April 2025 to the Financial Accounting Standards Board's (FASB) proposal on standardising financial key performance indicators for business entities. The response addressed KPI standardisation implications, financial reporting impacts, and cost-benefit considerations for preparers and investors. Based on its analysis, ISDA indicated that KPI standardisation and the proposed disclosures should not be considered urgent FASB priorities.

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What is the difference between an appeal and a review?

What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a

Financial clean break orders in family proceedings

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What is the difference between an appeal and a review?

What is the difference between an appeal and a review?

What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a

Financial clean break orders in family proceedings

Financial clean break orders in family proceedings

Financial clean break orders in family proceedingsDuty of the court to consider a clean breakAlthough there is no presumption in favour of there being a financial clean break between parties on divorce, the court is under a duty to consider whether it would be appropriate to exercise its powers so

Late payment penalties—inheritance tax

Late payment penalties—inheritance tax

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

Contributory negligence in personal injury claims

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a