This Overview is a guide to the Banking & Finance content within the Reporting, disclosure and regulatory issues in sustainable finance transactions subtopic, with links to the appropriate materials.
Practice Note: Introductory guide to sustainable finance and ESG for finance lawyers provides introductory information on sustainable finance for transactional banking and finance lawyers. It explains what is meant by sustainable finance and environmental, social and governance (ESG), what the various types of sustainable finance are, and the key issues facing the market. It also covers the regulatory environment around sustainable finance in high-level terms.
The ESG and sustainability collection aims to help practitioners advising businesses on sustainability, bringing together content from a number of Practice Areas (subject to subscription), including Banking & Finance, Financial Services and Environment.
The UK and EU have been examining
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Banking & Finance analysis: The Iran conflict has become a significant legal and operational issue for global energy, materials and equipment supply...
The International Swaps and Derivatives Association (ISDA) has responded to the Bank of England’s (BoE) consultation on its approach to using...
Companies House has announced that the government will implement the accounts filing reforms introduced by the Economic Crime and Corporate...
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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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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