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FCA guidance on proportionality in the operation of certain remuneration provisions

United Kingdom - March 10 2014 In January 2014, the FCA issued guidance on proportionality in the operation of certain remuneration provisions. The remuneration provisions have...

Sharon Ayres, Penny Sanders, Richard Ellis, Dianne Bell, Laura Charles.


ESMA publish Q&A regarding the application of the AIFMD

European Union - March 10 2014 In February 2014, the European Securities and Markets Authority (ESMA) published a "Questions and Answers" document regarding the application of the...

Sharon Ayres, Penny Sanders, Richard Ellis, Dianne Bell, Laura Charles.


AIFMD application deadline extended - compliance deadline remains the same

United Kingdom - March 10 2014 In December 2013, HM Treasury indicated an intention to extend slightly the deadline for existing managers to apply for authorisation as an AIFM...

Sharon Ayres, Penny Sanders, Richard Ellis, Dianne Bell, Laura Charles.


The Patent Box

United Kingdom - March 6 2013 The 'Patent Box' regime comes into force in April 2013. It entitles a company to apply a lower rate of UK corporation tax on worldwide profits earned...

Patrick Duxbury, Luke Kempton.


A basic guide to the value of capital allowances in real estate for in-house lawyers and property professionals

United Kingdom - April 12 2012 Capital allowances represent a tax relief applying to the capital cost of fixed assets....

Robert McLean.