Katherine Laurenson, Legal & General

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Latest Briefings

How will annuity providers be impacted by Brexit?

By Ruth Bamforth Annuities are financial products which are provided by insurance companies. The insurance sector is part of the financial services sector.  This sector as a whole is very highly regulated and, at present, the majority of the UK’s financial services legislation derives from EU law. Broadly speaking a financial services firm (including an […]

Sorting out the final account

By Ian Yule Experienced employers and their advisers will know that a project that is all finished apart from the main contractor’s final account is not finished at all. Discussions on the final account can drag on for months or years. A snap adjudication by the contractor may then catch an employer out. The employer […]

Non-habitual tax residents – Portugal

Once the Portuguese tax authorities recognise the status of non-habitual tax resident, taxpayers in these circumstances acquire the right to be taxed as non-habitual residents for a period of 10 consecutive years. REQUIREMENTS FOR NON-HABITUAL TAX RESIDENT STATUS For the Portuguese tax authorities to grant non-habitual tax resident (NHR) status, it is necessary to meet […]

Guernsey’s Handbook on Countering Financial Crime and Terrorist Financing revised

On 12 March 2019, the Guernsey Financial Services Commission (GFSC) published the final version of the revised Handbook on Countering Financial Crime and Terrorist Financing(the Handbook). The revisions to the rules and guidance in the Handbook, together with the revised legislation (the new Schedule 3 to the Criminal Justice (Proceeds of Crime) (Bailiwick of Guernsey) Law, […]

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