Discover essential insights into key UK, EU, and international regulatory bodies shaping the financial sector. Stay compliant by understanding legislative changes, cross-border implications, and strategic directives. Our practical guidance helps you navigate complex frameworks, keep up with regulatory updates, and align your practice with current mandates and international standards. Enhance your expertise with comprehensive information on best practices across jurisdictions, ensuring your global operations remain informed and compliant.
A round-up of financial services developments, including (among other things) FCA consults on cryptoasset perimeter guidance....
A round-up of financial services developments....
Spotlight on Corruption has published a briefing on the draft Money Laundering and Terrorist Financing (Amendment) Regulations 2026, SI 2026/621,...
A round-up of financial services developments, including (among other things) BCBS announces measures to address G-SIB window dressing, and consults...
Financial Conduct Authority—Principles for Businesses (PRIN)This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial...
The Competition and Markets Authority (CMA) has identified several breaches by Monzo Bank Limited (Monzo) of the Retail Banking Market Investigation...
Insurance conduct regulation—COBS and ICOBSThe Financial Conduct Authority Handbook (FCA Handbook) includes sourcebooks to regulate the conduct of...
Second charge mortgage regimeSecond charge mortgages definedA regulated second charge mortgage is a loan secured on a borrower’s property that is used...
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
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
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
0330 161 1234