Related briefings

Welcome protection for consumers of certain cryptoasset investments

By Gurprit Mattu The Financial Conduct Authority (‘FCA”) published its final rules for the banning of derivatives and Exchange Traded Notes (“ETN’s”) that reference unregulated transferable cryptoassets, such as Bitcoin, Ether, Litecoin, and Ripple. The rules apply to firms who are operating from or in the United Kingdom. The ban comes into effect on 6 […]

Planning conditions and access routes – DB Symmetry v Swindon BC

By Richard Humphreys QC Richard Humphreys QC (instructed by Jones Day) represented DB Symmetry Ltd (the appellant). The dispute was as to whether a planning condition required the developer to dedicate access roads as public highways or whether it merely regulated the physical attributes of the roads. The Court of Appeal held, allowing the appeal from […]

Court of Appeal gives judgment on the long residence rule

By Manjit S Gill QC, Edward Nicholson Do past or present periods of overstaying mean that a person who has otherwise remained continuously in the UK with leave for 10 years cannot qualify for indefinite leave to remain (ILR) under the Long Residence Rule in paragraph 276B of the Immigration Rules? This question is considered […]

Green light for mortgage repossessions

By Gurprit Mattu On 31 October 2020, the government ban on repossession hearings comes to an end. Lenders may commence or continue with repossession proceedings if appropriate. When is it appropriate? The Financial Conduct Authority (“FCA”) published further guidance on Mortgages and Coronavirus [1] which applies from 16 September 2020. It sets out that firms must continue to […]

Court dismisses challenge to decision granting planning permission for relocation of works at nuclear power station within AONB

By Leanne Buckley-Thomson Introduction Judgment in the case of Girling v East Suffolk Council [2020] 9 WLUK 348 was delivered on 1st October 2020 and it’s certainly one to add to your personal planning case book. The Claimant sought judicial review of the Council’s decision to grant planning permission for replacement facilities in respect of what is […]

Latest Briefings

Voluntary disclosures program update – The new normal

The Canada Revenue Agency voluntary disclosures program (VDP) has been around for decades. While the VDP has changed periodically, perhaps the most significant change occurred when the new Information Circular IC00-1R6, initially published on December 15, 2017, became effective on 1 March 2018.

Section 160 liability – Damis Properties Inc. v. The Queen

In Damis Properties Inc. v. The Queen, the Tax Court of Canada (TCC) found subsection 160(1) of the Income Tax Act inapplicable because the appellants and their former subsidiaries were dealing at arm’s length at the time of the transfer of the subject property. The TCC further concluded that, even if subsection 160(1) applied, the liability of the appellants under paragraph 160(1)(e) was nil because they gave fair market value consideration.

Private wealth – the potential for impact

“It is good to have money and the things money can buy, but its good too to check up once in a while and make sure you haven’t lost the things money can’t buy.” – George Lorimer

Nitrate neutrality

Developments on hold, trips to the High Court, nutrient credit schemes… Ever since a European Court of Justice ruling in November 2018, being nitrate neutral has caused headaches and blockages for developers and planners.

Bermuda: Three-day registration for special purpose insurers issuing bonds

Bermuda has always provided an efficient process for insurance submissions of all classes, with applications being approved in under two weeks. On 20 August 2021, the Bermuda Monetary Authority issued a notice announcing that enhancements have been made to allow further streamlining of the registration process for Restricted Special Purpose Insurers (“R-SPI”). Now, the licensing and registration processes of R-SPI registrants whose business model is to issue bonds (e.g. catastrophe bonds and mortgage bonds) will be consolidated and registrants can be fully registered within three business days.

Recommended

Accounts Committee queries Linklaters' £13m rail bonanza

The House of Commons Public Accounts Committee has criticised the Government for the way it paid Linklaters & Paines more than £13m for advice on the sale of the first three rail franchises. The report criticises the Office of Passenger Rail Franchising, Opraf, for not using a competitive tender to choose Linklaters and for not […]

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