Kirkland & Ellis International LLP

These Q&As answer some of the most frequently asked questions on the EU Sustainable Finance Disclosure Regulation (SFDR) (Regulation (EU) 2019/2088) consultations, including the review of the delegated regulations and the review of SFDR (SFDR II).

These Q&As answer some of the most frequently asked questions on the EU Sustainable Finance Disclosure Regulation (EU SFDR) (Regulation (EU) 2019/2088, as amended by Regulation (EU) 2020/852) regulatory technical standards (RTS). These Q&As cover, among other, product classification; Article 8 characteristics; principal adverse impact (PAI) data collection; use of third-party data; human rights due diligence and impact on non-EU managers.

This Practice Note gives an overview of Directive (EU) 2017/828 which amended Directive 2007/36/EC (as amended, the Shareholder Rights Directive II (SRD II)) and impact on asset managers.

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 gives an overview of Directive (EU) 2017/828 which amended Directive 2007/36/EC (as amended, the Shareholder Rights Directive II (SRD II)) and impact on asset managers.