Stay ahead in the dynamic world of banking and finance with our expertly curated weekly highlights. Tailored for legal professionals, this topic provides the latest insights, critical updates, and practical guidance to keep you informed and ensure your practice remains cutting-edge. From regulatory shifts to landmark cases, we distill pertinent information to support your legal acumen and decision-making. Explore vital developments and reinforce your expertise with precision and brevity.
The Financial Reporting Council (FRC) published its ‘Structured Digital Reporting: Insights 2025/26’ report, identifying opportunities for UK listed...
The European Commission is seeking feedback on the functioning of the EU’s regulatory framework on cryptoassets, the Markets in Crypto Assets...
The European Central Bank (ECB) has published good practices for climate and nature (C&N) risk management, based on observations from its five-year...
The International Capital Market Association (ICMA) has published an amendment to the ICMA Primary Market Handbook to include the new ‘Appendix C1...
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
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
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
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