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Sliver of light appears for issuers and noteholders in key UK negligence decision

United Kingdom - November 26 2014 In a recent decision, the English High Court has held that a valuer was liable in relation to its negligent valuation of a property that was...

Patrick Mc Guigan.

New UK measures to counter avoidance schemes involving transfer of corporate profits

United Kingdom - August 20 2014 A new section 1305A of the UK Corporation Tax Act 2009 (CTA 2009) has been introduced by the UK Finance Act 2014 that applies to payments made from...

Act issues a supplement to its borrowers' guide to LMA loan documentation

Canada - July 3 2014 The UK's Association of Corporate Treasurers (ACT) recently issued a supplement to its guide for borrowers to the Loan Market Association (LMA)...

UK court characterizes loan agreements as debentures - implications under the Financial Services and Markets Act 2000

United Kingdom - June 26 2014 The recent UK Court of Appeal decision in Fons Hf v Corporal Ltd and Pillar Securitisation - which found that a loan agreement even if undrawn, is an...

UK stamp duty on the transfer of most aim shares abolished

United Kingdom - June 11 2014 Stamp taxes on the purchase of most shares admitted to trading on "recognised growth markets" such as the London Stock Exchange's AIM market have...