Will UK pension changes just abolish the lifetime allowance or make wider reforms?
Draft legislation released by HMRC packs some unexpected consequences The Finance (No 2) Act 2023, which received Royal Assent on...
archivelaw developments
Three ways the U.S. tax system offers a beacon of stability for cross-border investment
As investors around the world face an uneven investing environment, the United States offers opportunities. Many of these are made...
Taxation of credit funds in USA
TaxationTax obligations and exemptionsIs a credit fund vehicle formed in your jurisdiction subject to taxation there with respect to its...
Milgram v. Chase Bank USA, N.A.: Eleventh Circuit Holds Furnisher’s Investigation Was Reasonable, Despite Evidence That Plaintiff’s Employee Had Been Convicted For Incurring The Disputed Charges
Does a furnisher always have reach the “right” answer when it investigates a consumer’s credit reporting dispute? Or does the...
Luxembourg ratifies new double tax treaty with the United Kingdom
Having already been ratified by the UK, the new treaty will become effective as from 1 January 2024 for Luxembourg...
A Bank’s Duty of Care: UK Supreme Court Clarifies Scope of the Quincecare Duty in the UK
The Quincecare duty in English law, also recognised in Irish law, requires a bank not to execute a payment instruction...
Private funds radar – July 2023
The private funds radar is our regular roundup of developments from around the world for private fund stakeholders. If you...
Commercial Court takes rare decision to refuse enforcement of arbitration award on public policy grounds in crypto case
The Commercial Court has refused to enforce a foreign-seated arbitration award on the grounds that to do so would be...
UK investor visa vs visa by investment
Investor visa Since the Home Office scrapped the Tier 1 (Investor) visa in 2022, a replacement visa route is yet...
Developments in the regulation of crypto assets – if not the Financial Conduct Authority then who?
A recent report from the House of Commons Treasury Committee, 'Regulating Crypto', highlights ongoing concerns about the lack of regulation...
