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On 5 December 2016 the Government published draft legislation for transitional reliefs which it proposes to include in the Finance Act 2017.
Non-resident trusts and entities
Documents published as part of the Finance Bill 2017 mean we have greater clarity about the taxation of non-resident trusts and entities.
Non-Dom Tax Reforms
On 5 December 2016, the Government published fragments of the Finance Bill 2017, plus a response to the August 2016 consultation.
When is a contract unfair?
The CMA has published research revealing that 54% of businesses do not fully understand rules on unfair terms
Autumn Statement 2016: SEIS, EIS and VCT
The Chancellor has announced that legislation will be introduced in the next Budget to clarify or modify certain aspects of the schemes.
Penalty rates: X-rated chats land banks with benchmark fines
On 4 December, the EU Commission announced it had fined eight financial institutions a total of €1,494,302,000
Practical Law MAR briefing
The MAR Impact on AIM Companies
FCA Proposals for Mandatory LEIs
In our November 2016 briefing we asked “Do you need LEI (Legal Entity Identifier)?”