Goodwin

This Practice Note analyses the climate-related disclosure requirements for asset managers, life insurers and Financial Conduct Authority (FCA)-regulated pension providers set out in the FCA Handbook, ESG sourcebook. The note covers, among other things, the asset managers and asset owners that are in scope of the rules; climate-related reports; the Task force on climate-related financial disclosures (TCFD) entity and product reports, group level disclosures and delegate reports. It also looks at the ESG sourcebook’s interaction with the EU Sustainable Finance Disclosure Regulation (Regulation (EU) 2019/2088) as amended by Regulation (EU) 2020/852 (EU SFDR).

This Practice Note outlines the circumstances in which, in certain insolvency-related circumstances, HMRC can give a joint and several liability notice (JLN) under Schedule 13 or para 15 of Schedule 16 to the Finance Act 2020 to an individual that is involved in the management of a company or a limited liability partnership (LLP) (and certain other individuals) where the notice makes the individual jointly and severally liable for the tax debts of that company or LLP. This Practice Note is produced in partnership with David Irvine and Nathan Langford of Goodwin Procter LLP.

This Practice Note considers various corporate insolvency procedures, such as liquidation (or winding up), administration, appointment of a receiver and a company voluntary arrangement (CVA) and outlines the possible tax consequences for the company in that procedure. This Practice Note was produced in partnership with David Irvine and Nathan Langford of Goodwin Procter LLP and Philip Ridgway of Temple Tax Chambers.

This one minute guide provides a condensed summary of the key requirements of the UK Financial Services Authority (FCA)’s Sustainability Disclosure Requirements (SDR) and Labelling regime.

ARCHIVED: This Practice Note is Archived and is no longer maintained. UCITS VI describes the European Commission's Consultation on Undertakings for Collective Investments in Transferable Securities (UCITS) issued in July 2012. The UCITS VI Consultation addresses product rules, liquidity management, depositary issues, money market funds and long term investments. This Practice Note provides an overview of the UCITS VI consultation and its key objectives including eligible assets and use of derivatives, money market funds; and EPM techniques.

This Practice Note explores the provisions in the Alternative Investment Fund Managers Regulations 2013, SI 2013/1773, and the Financial Conduct Authority (FCA) Handbook, specifically, the Investment Funds sourcebook, chapter 3 (FUND 3), which transposed into UK law the Alternative Investment Fund Managers Directive (Directive 2011/61/EU) (AIFMD) requirements on UK alternative investment fund managers (AIFMs) relating to investor disclosure, annual reports, reporting to regulators, private equity disclosure, and anti-asset stripping requirements.