The Committee on Payments and Market Infrastructures (CPMI) and the International Organization of Securities Commissions (IOSCO) have launched a...
Banking & Finance analysis: This News Analysis provides a summary of the cases we have alerted in Banking & Finance for April 2026....
Planning analysis: The English Devolution and Community Empowerment Act 2026 received Royal Assent on 29 April 2026. The Act does not rewrite planning...
The Ministry of Housing, Communities and Local Government (MHCLG) has published a speech by Housing Minister, Matthew Pennycook MP outlining the...
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...
What is the difference between a promissory note and an IOU?What is a promissory note?Under English law, promissory notes are negotiable instruments that represent an unconditional promise by one party to pay another party, in accordance with the terms of the instrument. In essence, a promissory
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
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
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
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