12/10/2025 7:28:51 PM Directors - furlough, but don't forget By Dominic Sedghi Adam Campbell The Government has confirmed that, as office holders, salaried company directors qualify for its Coronavirus Job Retention Scheme. Under...
12/10/2025 7:25:36 PM Upper Tribunal rules that transfers of shares to a pension fund do not qualify for tax relief By Jessica Iannantuono The Upper Tribunal in HMRC v Sippchoice Ltd [2020] UKUT 0149 (TCC) has ruled that “transfers of non-cash assets made in satisfaction of...
12/10/2025 7:19:40 PM Check your privilege By Nikolas Ireland In a judgment handed down on 11 September in PJSC Tatneft v Bogolyubov & Ors [2020] EWHC 2437 (Comm), Mrs Justice Moulder held that legal...
12/10/2025 7:19:04 PM "Portability" of leveraged debt facilities – a trend for the future? By Malcolm Hitching Yesterday, the FT published an article highlighting the recent trend for lenders to agree to the inclusion of ‘portability’ language in...
12/10/2025 7:18:01 PM Will the SPAC party get started in the UK? By Richard Burrows The press is rife with stories of special purpose acquisition companies, or SPACs: in the US, $48bn has been raised so far this year –...
12/10/2025 7:17:14 PM Panel consultation on conditions to offers and the offer timetable By Dominic Sedghi The latest Panel consultation (PCP 2020/1) is probably the worst kept secret in the City given the extent of pre-consultation that took...
12/10/2025 7:14:28 PM Under what conditions is a contract unconditional? By Sarah Shucksmith Much noted in (certain) news circles is the possibility that the Chancellor may seek to increase tax revenues by aligning the rates of...
12/10/2025 7:14:02 PM Following the leader? The effect of ESG recommendations by proxy advisers By Macfarlanes One role of a proxy adviser is to provide voting recommendations to larger investors (asset managers, pension and investment funds etc)...
12/10/2025 6:52:51 PM The missing cornerstone in sustainable finance: investee company ESG reporting By Lora Froud Tiffany Cox The rush to regulate financial markets to produce ESG outcomes has brought focus to a problem: in the absence of good quality ESG data...
12/10/2025 6:39:24 PM Corporate sustainability due diligence directive (CSDDD): the European Commission’s proposal By Macfarlanes Last week, the EU set out its proposal for a new Directive on corporate due diligence to enhance the regulatory framework on sustainable...
12/10/2025 6:37:31 PM For climate disclosures, is this a race to the top? By Dominic Sedghi Rachel Richardson Harry Coghill The announcement last week by the U.S. Securities and Exchange Commission (SEC) that it intends to introduce wide-ranging climate-related...
12/10/2025 6:36:36 PM Might US companies find comfort in separate CEO and chairs? By Dominic Sedghi Richard Burrows Francesca Bird JPMorgan last week announced its plans to split the roles of CEO and chair when Jamie Dimon steps down. Dimon has held the position of...
12/10/2025 6:36:05 PM FCA implements new requirements for board and executive diversity reporting By Dominic Sedghi Helen Harvey Macfarlanes' Corporate Law Update reported on the Financial Conduct Authority (FCA)’s recently-published policy statement on diversity...
12/10/2025 6:24:06 PM Nature based climate solutions and the LSE’s Voluntary Carbon Market By Rachel Richardson Climate scientists now believe that there is a 50% probability of the earth’s average temperature exceeding 1.5 degrees celsius above...
12/10/2025 6:20:34 PM Gearing the UK up for decentralised autonomous organisations (DAOs) By Dominic Sedghi Richard Giangrande Fred Whittell The Law Commission has published a call for evidence on decentralised autonomous organisations (or DAOs). The Commission intends to...
12/10/2025 6:20:23 PM Transparency, but not at any cost By Dominic Sedghi In a significant judgment, the Court of Justice of the European Union (CJEU) has struck down provisions of European Union law that give...