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Results: 1-10 of 3,510

Real Estate Finance - Tax Deductibility of Payments of Interest
  • Allen & Overy LLP
  • OECD, United Kingdom
  • February 9 2017

The Finance Bill 2017 will introduce new rules to restrict the amount of profits that can be offset by interest expense for corporation tax purposes


Corporate Law Update: Corporate Activity in 2017
  • Mason Hayes & Curran
  • European Union, Ireland, OECD, United Kingdom
  • February 7 2017

As Ireland continues to be an important business location for multinational companies in the immediate aftermath of Brexit, we forecast a positive


The Court of Appeal has considered the test for implied terms in Irish Bank Resolution Corp Ltd (in special liquidation) v Camden Market Holdings Corp & 7 Ors (2017)
  • CMS Cameron McKenna
  • United Kingdom
  • February 1 2017

The Court of Appeal has reiterated that the starting point for the court when considering the existence of an implied term is to give effect to the


Ruling on issuer liability in secondary market
  • Clyde & Co LLP
  • United Kingdom
  • February 1 2017

In December 2016, the Court of Appeal handed down its first ruling on the question of whether a claim under the Misrepresentation Act 1967 against an


Top finance litigation and contractual developments in 2016
  • Allen & Overy LLP
  • European Union, United Kingdom
  • January 30 2017

In Finch & anr v Lloyds TSB Bank plc & ors 2016 EWHC 1236 (QB), the Court found that a lender did not owe a contractual or tortious duty to advise a


Regional Focus: Europe
  • Skadden Arps Slate Meagher & Flom LLP
  • European Union, United Kingdom
  • January 28 2017

M&A activity in the U.K. was, under the circumstances, relatively robust in 2016, albeit not as strong as in 2015


Governance & Securities Law Focus: Europe Edition, January, 2017
  • Shearman & Sterling LLP
  • European Union, Global, Hong Kong, United Kingdom, USA
  • January 26 2017

On 25 October 2016, the European Commission ("Commission") adopted its 2017 Work Programme. The Commission proposes 21 key initiatives for 2017 to


Letters of Credit: Autonomy Principle Affirmed (Court of Appeal)
  • Clyde & Co LLP
  • Global, United Kingdom
  • January 25 2017

The commercial purpose of a standby letter of credit is to ensure that the beneficiary can obtain payment from a creditworthy bank of sums due under


Senior Manager’s Regime and its applicability to all regulated firms
  • RPC
  • United Kingdom
  • January 19 2017

The SM&CR was introduced by the FCA and PRA in March 2016 for deposit takers and certain PRA designated investment firms. The regime was intended to


Letters of Credit - Application of Fraudulent Exception
  • Reed Smith LLP
  • United Kingdom
  • January 6 2017

The High Court recently applied the ‘fraud exception’ to prevent payment under a standby letter of credit where the signatory who certified a