Macfarlanes

What happens when someone makes provision for a family member in their will, but that provision is at the mercy of the trustees – and,...

The UK’s Office of Financial Sanctions Implementation (OFSI) announced on 27 September 2022 that it had imposed a £30,000 monetary...

Part of the Chancellor’s “mini-Budget” on Friday 23 September included news that, from 6 April 2023, the longstanding limit on the value...

On 22 September, the UK Government introduced the Economic Crime and Corporate Transparency Bill (the Bill). The Bill, the second...

As part of the Chancellor’s £45bn package of tax cuts set out in the “mini-Budget” on 23 September, it was announced that the "bankers’...

The Chancellor announced this morning at the “mini-Budget” that the recent changes to the “off-payroll worker” rules (commonly referred...

If you have ever travelled to the US as a visitor, you may be familiar with ESTAs. ESTA is a US government programme which allows you to...

The much-hyped “Merge”, whereby the Ethereum blockchain merges with a system called Beacon Chain, has finally happened.  The change moves...

Most individuals searching for a prime or super-prime new build apartment in Central London will be expecting built-in premiums on offer,...

The European Commission blocked Illumina’s acquisition of Grail on September 6 2022 because of concerns about the impact of the deal on...

The Office of Tax Simplification (OTS) has released an open consultation on the emerging trends and tax implications of hybrid and...