Q&As

Comprehend the law and how it impacts your clients. Q&As shine a light on common issues

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Q&As
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
8th Apr
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...
8th Apr
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 8th Apr
Q&As
For the purposes of this Q&A we have focused on the matters directly relevant to World Trade Organization (WTO) rules as they relate to trade in goods...
8th Apr
Q&As
‘Financial asset’ is defined in regulation 2 of the Taxation of Securitisation Companies Regulations 2006, SI 2006/3296 (the Securitisation Regs)...
8th Apr
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 8th Apr
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 8th Apr
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 Burges Salmon 8th Apr
Q&As
A targeted anti-avoidance rule (TAAR) was introduced in the Finance Act 2016 (FA 2016) which may impact on a shareholder’s ability to be involved in a...
7th Apr
Q&As
If no consideration is given in the form of cash, shares (strictly 'stock or marketable securities') or debt, the transfer of the shares would be...
Produced in partnership with Sean Randall of Blick Rothenberg 31st Mar
Q&As
By virtue of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692 any...
30th Mar
Q&As
Stamp duty land tax (SDLT) is charged on chargeable land transactions under section 42 of the Finance Act 2003 (FA 2003).A land transaction is an...
30th Mar
Q&As
In order to answer this question it is necessary to understand the effect of the VAT Directive in UK law prior to Brexit, before going on to consider...
25th Mar
Q&As
Post-employment notice pay (PENP) calculationThe first step when considering the taxation of termination payments, including payments in lieu of...
22nd Mar
Q&As
It is important to note that the position of a person whose employment was terminated without notice (and without being entitled to notice), such as...
19th Mar

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