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Q&As
At the moment, none.Brexit may eventually alter the way in which tax covenants and warranties are negotiated and drafted but, until we know more as to...
Produced in partnership with Patrick Ford of Squire Patton Boggs 29th Nov
Q&As
There are two schools of thought on how Brexit may prevent the Financial Transactions Tax (FTT) proposals from affecting the UK. The first is a policy...
Produced in partnership with Hilary Barclay of Stephenson Harwood 29th Nov
Q&As
None, provided the loan agreement is in Loan Market Association (LMA) standard form.The tax gross-up and indemnity clauses (and their accompanying...
Produced in partnership with Eloise Walker of Pinsent Masons 29th Nov
Q&As
Any material amendment to loan terms could mean it becomes a new loan for FATCA purposes. For this to be the case, the modification has to be...
Produced in partnership with Ronnie Brown of Burness Paull 29th Nov
Q&As
The ‘shares as debt’ rules applied to shares held by companies up until 21 April 2009 (for background, see HMRC Manual: CFM45010). The rules were...
29th Nov
Q&As
‘Financial asset’ is defined in regulation 2 of the Taxation of Securitisation Companies Regulations 2006, SI 2006/3296 (the Securitisation Regs)...
29th Nov
Q&As
The Law Commission on Electronic Execution of Documents (Law Com No. 386) concludes that there is no need for formal primary legislation to reinforce...
Produced in partnership with Chris Bryden of 4 King’s Bench Walk 29th Nov
Q&As
A deed of variation is an agreement between the lessor and the lessee to alter the terms of the lease. There are myriad reasons why a deed of...
Produced in partnership with Chris Bryden of 4 King’s Bench Walk 29th Nov
Q&As
Security over land that is created by a UK company is registrable at Companies House. This is the case regardless of whether the security is created...
29th Nov
Q&As
Where there is more than one beneficial owner of real property, or where the beneficial owner differs from the legal owner, a trust of land will...
Produced in partnership with Chris Bryden of 4 King’s Bench Walk 29th Nov
Q&As
Retained EU law is a legal concept describing EU-derived legislation, rights and principles the UK plans to preserve in UK law after Brexit. It is a...
Produced in partnership with Mathias Cheung of Atkin Chambers 29th Nov
Q&As
Under the European Union (Withdrawal) Act 2018 (EU(W)A 2018), before certain proposed statutory instruments (Brexit SIs) are formally laid in...
29th Nov
Q&As
The term ‘transition or implementation period’ is used in the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland...
29th Nov
Q&As
Responding to the coronavirus (COVID-19) pandemic is impacting government priorities across Europe and beyond.In light of COVID-19 developments and...
29th Nov
Q&As
What is bitcoin?Bitcoin is a digital token that lets you send money to any person in the world to pay for goods and services.It is a transparent,...
29th Nov

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