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The government is consulting on a range of provisions in the EU Accounting Directive that could result in simpler accounting requirements for smaller companies.
The Competition and Markets Authority has published the final order in relation to the Competition Commission’s investigation into the UK statutory audit market for large companies.
Following the continued tensions in Ukraine and Russia’s suspected military involvement, the EU has imposed new sanctions against Russia.
Harvey v Dunbar Assets highlights the potential adverse consequences for lenders when guarantees are not fully or correctly executed.
A briefing note entitled ‘Lending, debt collection and mental health: 10 steps for treating potentially vulnerable customers fairly’ was released on 30 April.
After Mr Durkin’s 16-year-long battle, the Supreme Court has ruled that he validly rescinded his credit agreement. This article looks at the implications for the decision.
The ability of a private limited company to purchase its own shares is an extremely useful tool.
On 24 February 2014, deferred prosecution agreements legislation was finally brought into force in respect of a wide range of criminal conduct.
English courts have ruled that accepting an award from the FOS can be a bar to any further proceedings in England and Wales. Shoosmiths examines whether the same principles apply in Scotland.
There is a difference in how ‘all monies’ guarantees and guarantees in respect of a specific obligation are treated.
Financial Conduct Authority consultation paper CP13/10: detailed proposals for FCA regime for consumer credit
The Financial Conduct Authority’s (FCA’s) Consumer Credit sourcebook (CONC) will contain the majority of the FCA’s rules and guidance for the new regime.
The case involved two groups (the Nortel group and the Lehman group) each of which contained occupational pension schemes with substantial funding deficits.
A recent judgment in the Scottish Court of Session has underlined the need for divorced or separated couples to ensure that their interests are adequately protected.
The Bankruptcy and Debt Advice (Scotland) Bill was introduced in the Scottish Parliament on 11 June 2013.
In most facility agreements, lenders include a clause that the loan can only be used for a specific purpose, for example to assist with the costs of development of a property.
The Financial Services Authority (now replaced by the FCA) took action against Digital Satellite Warranty Cover Ltd to wind it up ‘in the public interest’.
Being English, you might think it is our nature to miss penalties, but what you might not realise is that as lawyers we can be just as anxious about penalties as the Premier League’s finest.
In late December 2012, the High Court heard the appeal in Clark v In Focus Asset Management and Tax Solutions Limited.
A brief overview of the Finance Bill 2013.