This overview is a guide to the Lexis+®UK Banking & Finance content within the Europe subtopic, with links to the appropriate materials.
Leading law firms in different jurisdictions have prepared guides aimed at banking and finance lawyers which provide a summary of key issues that would be relevant in the context of a lender making commercial loan facilities available to a borrower in that particular jurisdiction. The guide also considers the taking of guarantees and security from an entity incorporated in that jurisdiction to support commercial loan facilities.
The guide for each jurisdiction is...
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Banking & Finance analysis: The Commercial Court in Central Térmica De Temane SA and another v Banco Santander SA [2026] EWHC 2587 (Comm) held that a...
Restructuring & Insolvency analysis: In Doubtfire v Horrell, the High Court refused to set aside a statutory demand based on a personal guarantee....
In the Autumn Budget 2026, delivered on 28 October 2026, the Chancellor of the Exchequer, John Healey MP, made several announcements that will be of...
The International Swaps and Derivatives Association (ISDA) has published a white paper examining gross versus net balance sheet presentation when...
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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