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Crackdown on mortgage interest tax relief for landlords

Crackdown on mortgage interest tax relief for landlords

The Chancellor’s recent announcement in the Autumn Statement regarding a rise in the amount of SDLT payable by landlords and second home owners has received much attention in the media. However, last summer’s Budget contained another key announcement that landlords need to be aware of. Currently, buy-to-let landlords can deduct ... Read More »

UK’s First Deferred Prosecution Agreement reached following a failure to prevent bribery under Section 7 Bribery Act 2010

UK’s First Deferred Prosecution Agreement reached following a failure to prevent bribery under Section 7 Bribery Act 2010

The Head of the Serious Fraud Office, David Green QC, has announced that the Serious Fraud Office’s (SFO) first application for a Deferred Prosecution Agreement (DPA) was approved by Lord Justice Leveson at Southwark Crown Court on Monday, 30 November 2015. Background The concept of a “deferred prosecution” was introduced ... Read More »

New voting guidelines

New voting guidelines

In the UK, each of the National Association of Pension Funds (NAPF) and Institutional Shareholder Services (ISS) has recently published its guidelines for proxy voting for the 2015 season. Previously, NAPF and ISS followed a common approach, which has now ceased. The additional analysis and perspective on proxy voting issues ... Read More »

Giving with one hand and taking with the other: HMRC responds to European Court’s rulings on VAT recovery for pension schemes

Giving with one hand and taking with the other: HMRC responds to European Court’s rulings on VAT recovery for pension schemes

On 25 November 2014, HMRC issued its long-awaited response to the decisions in PPG Holdings[1] and ATP Pension Services[2] in the form of Revenue and Customs Briefs 43 (2014) and 44 (2014). In the latest instalment of this long-running VAT recovery saga, HMRC seems to have opened the door to ... Read More »

Changes to trading disclosure requirements

Changes to trading disclosure requirements

Following the UK Government’s Red Tape Challenge, The Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015 (the Regulations) came into force on 31 January 2015, revoking and replacing the current regulations relating to company and LLP names and trading disclosures. The Regulations introduce modifications relating to ... Read More »

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