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This week's edition of Banking and Finance weekly highlights includes: (1) the key Banking & Finance announcements from the Autumn Budget 2026; (2)...
The Ministry of Housing, Communities and Local Government (MHCLG) has published guidance for letting agents and property managers on assisting...
The Bankers Association for Finance and Trade (BAFT) has published a white paper examining the use of artificial intelligence (AI) in transaction...
UK Export Finance (UKEF) and the British Business Bank have outlined measures announced in the Budget on 28 October 2026 to expand access to business...
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...
Borrowing base facilitiesWhat is a borrowing base facility?Borrowing base facilities ('BB Facilities') are a type of trade finance. They are working capital credit facilities designed to provide short term liquidity by way of advances or the issue of trade instruments ('Instruments') such as letters
Receivables purchase transactions: invoice discounting and factoringThe popularity of financing business through invoice discounting and factoring of receivables has grown significantly in the UK over the last 25 years.Introduction to receivables purchase transactionsInvoice discounting and
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
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