Macfarlanes

One of the most widely known features of the UK’s capital gains tax regime is private residence relief, which exempts all capital gains...

On 29 June 2022, the Russian Elites, Proxies, and Oligarchs (REPO) Task Force, a multi-national group aimed at seizing or freezing the...

Like many agencies, the European Commission increasingly requests large volumes of internal documents for its antitrust investigations...

On Wednesday 22 June, the director of the Office of Financial Sanctions Implementation (“OFSI”), Giles Thomson, speaking to the House of...

Jamie Macpherson, senior counsel in our finance team, joined a discussion hosted by Aztec Group on the impact of the current economic...

Under 28 U.S.C. § 1782 (“Section 1782”), US federal district courts may order parties based in the US to provide evidence for “use in a...

HMRC recently updated its guidance on the distinction between trade versus investment in relation to the Qualifying Asset Holding Company...

The Quincecare duty has made the news once again. We recently commented on RBS v JP SPC 4 & another [2022] UKPC 18 and Philipp v Barclays...

Jamie Macpherson, senior counsel in our finance team, joined a discussion hosted by Aztec Group on the transition from LIBOR and its...

Following the Economic Crime (Transparency and Enforcement) Act 2022’s expedited passage through Parliament in March 2022, the Office of...

In a surprise announcement today the UK government has postponed the start date for its Pillar 2 top-up tax rules by nine months to 31...

The UK’s Law Commission has published its options paper for reform of corporate criminal liability. This much-anticipated report sets out...

As a successful party in litigation, content with the outcome of a decision, you would not expect to have to give immediate consideration...

Yesterday the EU General Court delivered its judgement in the Controlled Foreign Company (CFC) state aid case. Both the UK government and...