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Employee Incentives Update - January 2016
  • Addleshaw Goddard LLP
  • United Kingdom
  • February 4 2016

The PRA's consultation paper (CP216) proposes a model that allows for the possibility of malus and clawback to be applied to buy-out awards made by


Could you use EIS to attract investment?
  • Burges Salmon LLP
  • United Kingdom
  • January 29 2016

The Enterprise Investment Scheme (EIS) is intended to encourage investment into small and medium sized companies with a higher risk profile by


P2P tax getting easier for the platform
  • DWF LLP
  • United Kingdom
  • January 14 2016

As a disruptive technology to the banking system, P2P platforms stand outside some of the tax rules drawn up specifically for banks and building


P2P tax getting easier - for the lender
  • DWF LLP
  • United Kingdom
  • January 14 2016

Lending on P2P platforms has become an everyday decision, almost like opening a savings account or building up a retirement portfolio of bond funds


New Withholding Tax Exemption for Private Placements in the UK
  • Dechert LLP
  • United Kingdom
  • January 7 2016

Interest paid by UK companies is generally subject to withholding tax at 20. Although various exemptions apply, most notably in respect of interest


Employment Incentives Update - December 2015
  • Addleshaw Goddard LLP
  • United Kingdom
  • January 5 2016

European Banking Authority (EBA) issues its opinion on the application of the proportionality principle (Opinion) and publishes its final guidelines


Spending Review and Autumn Statement 2015
  • Ashfords LLP
  • United Kingdom
  • November 26 2015

In his spending review and autumn statement, delivered on 25 November 2015, the chancellor confirmed the government's plan to reach a surplus of £10


Court of Justice of the European Union: Bitcoin exchanges are VAT- exempt
  • Burges Salmon LLP
  • United Kingdom
  • November 26 2015

Transactions by which traditional currencies are exchanged for units of "Bitcoin" or vice versa are exempt from VAT. This follows the ruling of the


Brexit: the UK referendum on EU membership
  • Clifford Chance LLP
  • European Union, United Kingdom
  • November 25 2015

The Prime Minister, David Cameron has said there will be a referendum by the end of 2017. The likely date is June or September 2016. French and


Automatic exchange of information - HMRC launches “informal” consultation on guidance
  • RPC
  • OECD, United Kingdom
  • November 19 2015

On 17 September 2015, HMRC published draft guidance on the various automatic exchange of information regimes (namely FATCA, the OECD's Common