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News at last: the extension of IHT to UK residential property held in non-UK structures News - Briefing

Date: 22/08/2016 Authors : Debbie Pennington

It was announced in the Summer Budget 2015 that, from April 6 2017, inheritance tax (IHT) would be extended to offshore structures holding UK residential property that to date have escaped IHT entirely. On 19 August, a further consultation paper was published giving fuller details on the proposed...

Non-dom changes News - Briefing

Date: 22/08/2016 Authors : Nick Dunnell

At last, the long wait is over… but not quite. The government published a further consultation document (' con doc' ) on 19 August relating to the proposed changes to the taxation of non-doms. The con doc poses a number of specific questions but also provides a bit more detail on the future...

Understanding freedom of information compliance monitoring About us - About us

Date: 18/08/2016 Authors : Jeremy Isaacson

This interview was first published by LexisNexis, reproduced here with kind permission of the editor.  Public Law analysis: The Information Commissioner’s Office (ICO) recently announced that Trafford Council willbe monitored over the timeliness of its responses to freedom of information requests...

Competition and Markets Authority publishes report on its investigation into retail banking News - Briefing

Date: 16/08/2016 Authors : Grania Baird, Fiona Lowrie

On 9 August 2016 the Competition and Markets Authority ( CMA ) published the report of its investigation into the supply of retail banking services to personal current account ( PCA ) holders and SME customers in the UK. In relation to personal consumers the investigation focussed on PCAs...

Brexit developments in the Financial Services Sector News - Briefing

Date: 16/08/2016 Authors : Grania Baird, Fiona Lowrie

Since the result of the EU Referendum, the City has been considering the best options for the financial services sector as Britain plans to leave the EU.  There is continuing uncertainty as to what relationship the UK will have with the EU following its departure from the EU, but the importance o...

Experts in Contentious Probate Cases News - Briefing

Date: 15/08/2016 Authors : Adam Carvalho TEP

This article was first published in the August edition of the Association of Contentious Trust and Probate Specialists' newsletter, reproduced here with kind permission of the editor.  Earlier this year, Henry kindly asked me to give a talk on the subject of experts in contentious probate cases....

Independent Inquiry into Child Sexual Abuse (IICSA): Update News - Briefing

Date: 12/08/2016 Authors : Maria Strauss

As has been well publicised in the media over the last week, Dame Lowell Goddard has resigned from the Inquiry on Thursday 4 August 2016 having overseen the setup of the Inquiry, its infrastructure, scope and the launch of twelve investigations on which see our earlier briefing notes  here  and ...

Buying residential property at auction: the basics News - Briefing

Date: 10/08/2016 Authors : Francesca Mouncer

Investing in UK property is an appealing prospect for many and auctions can offer a great way for developers and investors to buy properties. 

Information Matters: Supreme Court deems information sharing provisions of “named person” scheme unlawful News - Briefing

Date: 08/08/2016 Authors : Owen O'Rorke

The biggest story in child protection this week – that is, until Justice Goddard quit her own inquiry – was the Supreme Court's decision in The Christian Institute and others (Appellants) v The Lord Advocate (Respondent) (Scotland) that the hugely controversial "named person" scheme in Scotland w...

Information Matters: Privacy Shield - open for business News - Briefing

Date: 04/08/2016 Authors : Owen O'Rorke

After all the speculation, with premature declarations of its demise before it even got off the ground, this week the new EU-US "Privacy Shield" scheme – the framework to allow safe and compliant transfer of personal data from the EEA to the USA – finally declared itself up and running.

Charity Commission publishes new fundraising guidance News - Briefing

Date: 28/07/2016 Authors : Rachel Holmes

In our last bulletin , we described the Commission's draft fundraising guidance, put out for consultation last December. The Commission has now published the final version.

Tax tips for property transactions News - Briefing

Date: 28/07/2016 Authors : James Bromley

Many charities' properties are their most valuable and important asset. As well as being financially valuable, a charity's property is often central in enabling core charitable activities to be carried out. The inherent value of property means that any property-related tax charge can have a...

New Fundraising Regulator goes live and consults on fees News - Briefing

Date: 28/07/2016 Authors : Rachel Holmes

On 7 July 2016, the Fundraising Regulator took over from the Fundraising Standards Board (the FRSB ); it also assumed responsibility for the Code of Fundraising Practice from the Institute of Fundraising, and the street and door-to-door fundraising Rule Books (from the Public Fundraising Regulato...

Charitable companies: new rules on providing information to Companies House News - Briefing

Date: 28/07/2016 Authors : Rachel Holmes

The Small Business Enterprise and Employment Act 2015 (the Act ) introduced a number of changes to company administration. The Act is being implemented in stages; the latest tranche of sections came into force on 30 June 2016.

A time to reflect – the serious harm test News - Briefing

Date: 28/07/2016 Authors : Oliver Lock, Tom Rudkin

On 1 January 2014, the Defamation Act 2013 came into force in England and Wales, introducing a series of new provisions applicable to the law of libel and slander. Of greatest interest was Section 1 of the Act, the "serious harm" requirement. This introduced a new hurdle for persons and businesse...

Charity Commission consults on new power to issue formal warnings News - Briefing

Date: 27/07/2016 Authors : Rachel Holmes

The Charity Commission has published draft guidance, in which it explains how it intends exercising the new power to issue official warnings. This is intended to be a regulatory tool that is stronger than mere advice but less severe than a formal inquiry.

Charity Commission consults on its policy paper: 'Power to disqualify from acting as a trustee' News - Briefing

Date: 27/07/2016 Authors : Rachel Holmes

The Charities (Protection and Social Investment) Act 2016 (the Act ) gives the Charity Commission a number of new powers, including a discretionary power to disqualify individuals from acting as charity trustees or holding senior management posts in charities.

Hidden loot, opaque trusts, and missing legacies News - Briefing

Date: 22/07/2016 Authors : Adam Carvalho TEP, Oliver Piper

This article was first published by Solicitors Journal on 20 June 2016, and is reproduced by kind permission.  Adam Carvalho and Oliver Piper consider how new PSC register requirements apply to foreign companies and discuss two recently reported cases.  Please click here to read the article. 

Inn the Field of Play – July 2016: Russia, Rio 2016 and a defining moment for the IOC News - Briefing

Date: 21/07/2016 Authors : Tom Rudkin, Julian Pike

This week has seen the reputation of Russian sport plunge to extraordinary new depths. Monday's publication of Professor Richard McClaren's devastating report ("the McClaren Report") exposing the extent of state run doping at the WADA-accredited laboratory in Moscow and at the Sochi Olympic Games...

Brexit – Will it Affect Public Procurement? News - Briefing

Date: 12/07/2016 Authors : Paul Jones, Jane Randell

The UK's public procurement regime is governed by a number of UK regulations, each of which implements a corresponding EU directive. For the time being and while the UK remains a member of the EU, UK public bodies will continue to be under an obligation to comply with these EU directives as...

Reminder: Market Abuse Regulation now in force News - Briefing

Date: 07/07/2016 Authors : Andy Peterkin, Rachel Lowe

The European Union’s Market Abuse Regulation ( MAR ) came into force on Sunday 3 July 2016.  We set out below a summary of the key provisions of MAR and their implications for asset managers.  

Dirty Laundry - How the dating app famous for threesomes is responding to legal action from Tinder with a hashtag and dirty socks News - Briefing

Date: 07/07/2016 Authors : Alicia Mendonca

If you find dating apps confusing, you are not alone. Match Group, the owners of Tinder (the most popular dating app in the world) appear to share your concern. Tinder has sent a complaint for trade mark infringement to 3nder, a dating app that connects " open-minded couples " with individuals...

Brexit and Data Protection – What about the GDPR? News - Briefing

Date: 06/07/2016 Authors : Julian Pike, Alicia Mendonca

The recent decision to leave the EU has left many wondering about the future of data protection law in the UK, not least because of the impending introduction of the General Data Protection Regulation (GDPR), coming into force on 25 May 2018.

Data protection in media litigation News - Briefing

Date: 06/07/2016 Authors : Jennifer Agate, Owen O'Rorke

This article appeared in Communications Law, Vol 21, No. 2, 2016, reproduced here with the kind permission of the editor. With the final text agreed and not even Brexit likely to stop it taking effect in May 2018, the General Data Protection Regulation is looming large on the agenda for all...

Good causes, bad publicity? – Didier Drogba and the importance of understanding your legal duties as a charity trustee News - Briefing

Date: 04/07/2016 Authors : James Maloney

This article was first published by Law In Sport , r eproduced here with kind permission of the editor. The former Chelsea and Ivory Coast footballer Didier Drogba made a huge impact on the pitch, with his goals bringing trophies to west London. He has also made no small impact away from the game...

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