The Law & Practice' Sections provide easily accessible information on navigating the legal system when conducting business in the jurisdiction
Welcome to your Weekly Update from the Allen & Overy Pensions team, bringing you up to speed on all the latest legal and regulatory developments in
Following the conclusion by the Financial Conduct Authority of its enforcement investigations into the Cooperative Bank plc and related individuals
For asset managers including managers of Alternative Investment Funds ("AIFs") the Base Erosion and Profit Shifting project ("BEPS") is a particular
Welcome to the latest edition of DLA Piper's monthly newsletter Pensions Round-Up in which we provide an overview of developments in pension
In the current climate of regulatory reforms, and the political impetus behind improving tax transparency, the need to prove that an offshore fund
HMRC's position on the employer's ability to recover VAT on the cost of fund management and other services to its scheme appears close to being
Last summer, HM Revenue & Customs (HMRC) published proposals for major changes to the UK's rules on the taxation of partnerships. The primary aim of
This update looks at the long-running case brought by the National Association of Pension Funds (the “NAPF”) and Wheels Common Investment Fund Trustees (“Wheels”) (and others) against HMRC and the decision of the First-Tier Tax Tribunal (the “Tribunal”) to make a reference of certain issues central to that case to the European Court of Justice (the “ECJ”).
Yesterday HM Treasury published the eagerly anticipated consultation document on the proposed bank levy (the levy).