Enhance your practice with expert insights into structuring and managing Sharia-compliant financial products. Our comprehensive guidance offers essential knowledge on Islamic finance principles, ensuring you can advise clients confidently on this dynamic and growing sector. Stay ahead with the latest developments, regulatory frameworks, and practical applications, tailored for legal professionals in Banking & Finance.
The Financial Conduct Authority (FCA) has published Handbook Notice 143, recording changes made by the FCA Board (Board) on 25 June and 30 July 2026....
HM Treasury (HMT) has launched a consultation seeking views on proposed amendments to chapter 8 of the Government Financial Reporting Manual (FReM) to...
The International Swaps and Derivatives Association (ISDA) has published a research note examining five years of global credit default swap (CDS)...
This week's edition of Banking and Finance weekly highlights includes: (1) LMA publishes paper on interoperability in the loan market; (2) UKEF...
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
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
0330 161 1234