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Between a rock and a hard place: when does an English branch of a foreign bank have to obey a foreign freezing injunction? News - Briefing

Date: 16/02/2018 Authors : Kate Allass, Jolyon Connell

The High Court has clarified the circumstances in which an English branch of a foreign bank can comply with a freezing injunction of a foreign court, even if doing so causes prejudice to its customer.  In this briefing note, Jolyon Connell and Kate Allass review the recent decision in National Ba...

Searching, screening and confiscation in schools News - Briefing

Date: 13/02/2018 Authors : Amy Wren

The Department for Education’s advice for schools on searching, screening and confiscation has been around for a number of years.  However, on 18 January 2018 it was updated and the latest version can be found here . 

Equal pay in the news (again) – what it means for schools News - Briefing

Date: 13/02/2018 Authors : Amy Wren

Tesco had a bad news day on 7 February, with headlines shouting out that " Tesco faces record £4bn equal pay claim ", amid reports that up to 200,000 employees could be in line for payouts of around £20,000 each.   

Facebook settles "revenge porn" case – implications for schools News - Briefing

Date: 13/02/2018 Authors : Amy Wren

In January, the press reported that Facebook had settled a legal claim brought by a 14-year-old girl from Northern Ireland, after a naked photograph of her had allegedly been posted and shared on a so-called "shame page". 

Oxfam – What can we learn about managing allegations against staff? News - Briefing

Date: 13/02/2018 Authors : David Smellie

Revelations over the weekend about Oxfam and others have brought into sharp focus the importance of effective management of safeguarding allegations against staff. This is a vital area where a single mistake or wrong judgement call can lead to enormous damage both to the individuals which an...

Continued Transparency – a register of ultimate owners of overseas companies holding UK property News - Briefing

Date: 08/02/2018 Authors : Anthony Turner

On 18 January 2018, the government announced the introduction of a world-first register which will disclose the ultimate owners of overseas companies that own or buy property in the UK. This register follows the now well-established register of persons with significant control of UK corporate...

Relaxing the CASS 30-Day Rule on unbreakable deposits News - Briefing

Date: 06/02/2018 Authors : Katy Ruddell

The Financial Conduct Authority ( FCA ) consulted last year on making changes to the client money rules which prevent firms placing client money in bank accounts with unbreakable terms of longer than 30 days ( 30-Day Rule ).  Following feedback from the industry the FCA has relaxed its rules such...

Inn the Field of Play - January 2018: The year of GDPR News - Briefing

Date: 02/02/2018 Authors : Owen O'Rorke

Dry January has been and gone, but dry topics continue to dominate the year’s agenda. Sports organisations will already be advanced in their preparation for the General Data Protection Regulation ( GDPR ), which takes effect on 25 May 2018. However, the complex data communities that make up...

Inter-trust loans: action needed before 6 April 2018 News - Briefing

Date: 24/01/2018 Authors : Nick Dunnell

Trustees should review inter-trust loans before 6 April 2018 to ensure that trusts are not accidentally tainted with potentially disastrous tax results for UK resident settlors

Charity Authorised Investment Fund (CAIF) - the new investment vehicle for the charity sector News - Briefing

Date: 22/01/2018 Authors : Grania Baird, Julian Smith

The charities investment market is a substantial one with the top 10 investment firms serving the market managing just over £32 billion of assets for nearly 1600 charities [1] .

Analysing the advantages of Rebasing & Cleansing News - Briefing

Date: 15/01/2018 Authors : Andrew Watters, Claire Randall

Readers will be well aware that: (a) the new deemed domicile rules restrict the length of time in which an individual who is non-domiciled (non-dom) under general law can benefit from the remittance basis of taxation; and that (b) where an offshore trust has been set up by a non-dom individual...

Requirement to Correct: a dystopian future for the non-compliant? News - Briefing

Date: 11/01/2018 Authors : Andrew Watters, Robert Field

Offshore Tax Non-Compliance: Requirement to Correct & Failure to Correct The legislation was introduced in Finance (No 2) Act 2017 and the scale of the potential for damage is as large as was feared from the initial consultations. Requirement to Correct is often shortened to RTC and sometimes...

New challenges need new approaches to tax risk News - Briefing

Date: 11/01/2018 Authors : Andrew Watters

One of the tolerable features of old-fashioned wars was that the military planner could proceed with his task in the reasonably secure knowledge that in the event of hostilities someone else would be killed.  JK Galbraith:  The Affluent Society

New Year's resolutions for reputation management: the top five reputation lessons we learnt in 2017 News - Briefing

Date: 11/01/2018 Authors : Alicia Mendonca, Oliver Lock

Although less politically explosive than its predecessor, 2017 was no stranger to scandals. Between the ruined reputations, expensive lawsuits and criminal investigations, there are lessons to be learnt and consequences to prepare for. In this article, we reflect on what to take away from the...

The Blame Game: Supreme Court overturns lender's claim against valuer for professional negligence News - Briefing

Date: 02/01/2018 Authors : Kate Allass, Jolyon Connell, Lucy Penn

Summary The Supreme Court has clarified what a lender can recover from a negligent valuer where there have been successive loans and valuations.  It has ruled that a lender cannot expect to recover the full value of the loan secured against the asset which has been negligently valued. This judgme...

"Stronger charities for a stronger society": the Government responds to the House of Lords Committee's report News - Briefing

Date: 21/12/2017 Authors : Rachel Holmes

In March 2017, the House of Lord Select Committee on Charities published its report on the voluntary sector, "Stronger charities for a stronger society", which we summarised in an article published in May. The Committee's report covered a variety of topics, including:

Budget 2017: simplifying the Gift Aid donor benefit rules News - Briefing

Date: 21/12/2017 Authors : Charlotte Black, Rachel Holmes

Although the recent Budget had no pre-Christmas goodies for the charity sector, the announcement that the Gift Aid donor benefit rules are to be simplified did arouse interest. The plan to restructure the rules was originally unveiled in the 2014 Autumn Statement, since which time the Government...

Data protection in the Code of Fundraising Practice: the Fundraising Regulator consults News - Briefing

Date: 21/12/2017 Authors : Rachel Holmes, Sam Talbot Rice

In October, the Fundraising Regulator launched a consultation proposing some fairly substantial data protection-related changes to the Code. By the time you read this, the consultation will have closed, but it is worth getting a sense of what might be around the corner.

Serious incident reporting: the Charity Commission's updated guidance News - Briefing

Date: 21/12/2017 Authors : Rachel Holmes, Laetitia Ransley

Last year, the Commission consulted on proposed changes to its serious incident reporting guidance. It has now published the final version, together with a report on feedback to the consultation. Much of the content is the same as the previous version, but the structure of the guidance has change...

The European Court decides: what counts as a sport for VAT law purposes? News - Briefing

Date: 21/12/2017 Authors : Rachel Holmes, James Maloney

In our last bulletin, we reported on the Advocate General's ruling that bridge and similar activities involving mental (but not physical) skill and exertion are sports within the meaning of VAT law.

Conversion to a CIO – Charitable companies and CICs able to convert to CIO status in 2018 News - Briefing

Date: 21/12/2017 Authors : Elizabeth Jones, Rachel Holmes

From the 1 January 2018, charitable companies can be converted to become Charitable Incorporated Organisations ( CIOs ), in accordance with a phased implementation timetable that allows the smallest companies to convert first.  Community interest companies ( CICs ) will also be able to convert to...

To warn or not to warn… The Court of Appeal clarifies the scope of a lawyer's duty of care News - Briefing

Date: 21/12/2017 Authors : Ben Longworth

The Court of Appeal has held that a solicitor was negligent in failing to give a specific risk warning that a tax avoidance scheme might fail. The judgment, which overturned the first instance decision of the High Court, provides clarification of the nature of a solicitor's duty of care and the...

Charity Commission: regulatory alert on safeguarding, and case report News - Briefing

Date: 21/12/2017 Authors : David Smellie, Adele Eastman

Yesterday, the Charity Commission published a regulatory alert on safeguarding, alongside a case report on a charity.

Key Regulatory Developments 2018 News - Briefing

Date: 19/12/2017 Authors : Fiona Lowrie, Katjana Cleasby

As a seasonal stocking filler, we have prepared this table which sets out some of the key forthcoming regulatory developments in the financial services sector in 2018. If you would like further information on anything covered in this table, please contact Fiona Lowrie ( ...

Tainting Revisited: Preserving protected trust status post-6 April 2017 News - Briefing

Date: 18/12/2017 Authors : Diana Davidson, Christine Payne Smith

Over 25 years ago the capital gains tax settlor charge was introduced for offshore trusts.  Although the new charge was targeted at trusts established on or after 19 March 1991, those set up prior to that date could also fall foul of the new rules if they were ‘tainted’ by property being added to...

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