The following Financial Services practice note provides comprehensive and up to date legal information covering:
BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. Following IP completion day, key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see: Brexit and financial services: materials on the post-Brexit UK/EU regulatory regime.
The purpose of this Practice Note is to provide an overview of the technical standards, technical advice and guidelines adopted in relation to the Market Abuse Regulation.
Whilst the Market Abuse Regulation provides relatively detailed provisions in some areas (for example setting out a number of activities which will comprise market manipulation under Article 12 (1)), a number of key areas were left to be considered at levels 2 and 3 of the Lamfalussy process. Depending on the mandate contained in the Market Abuse Regulation, ESMA either developed regulatory technical standards (RTS) endorsed by the Commission by means of delegated acts under Article 290 of the Treaty on the Functioning of the European Union (TFEU) or implementing technical standards (ITS) which are adopted by the Commission by means of implementing acts under Article 291 of the TFEU.
In addition, in order to promote supervisory convergence, ESMA
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This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further below.You should also consider if the proceedings will be
Commercial Property Standard Enquiries (CPSEs) are industry standard pre-contract enquiries used in commercial property transactions. CPSEs are endorsed by the British Property Federation and are free to use. The CPSEs include specific environmental enquiries at enquiry 15 and there are several
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
This Practice Note is an archive of news from the Loan Market Association (LMA) on LMA documentation and related topics. It covers LMA updates from early 2013 to January 2016. For the latest LMA developments since January 2016, see Practice Note: Loan Market Association (LMA)—latest news on
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