Search results
298 results ordered by
Green claims update: June 2024
Welcome to our round-up of the key legal and regulatory developments relating to green claims.
Read moreInsurers need their own Hippocratic Oath
Does insurance have a role to play in setting the ethical standard for corporate ESG and promoting a ‘do no harm’ philosophy?"
Read moreWhat if the CEO asks me... about ESG-linked financing facilities
As focus moves from short term lockdown liquidity on to longer term financing needs, loan facilities linked to ESG and sustainability targets are back in the news.
Read moreCorporate bankruptcy and insolvency litigation roundtable
The corporate bankruptcy & insolvency litigation landscape has experienced a turbulent period over the past year and a half, largely a consequence of the extreme circumstances created by the COVID-19 pandemic. Against this backdrop, many businesses have sought arrangements and restructuring plans in an attempt to avoid corporate bankruptcy. However, as government COVID-19-related stimulus is withdrawn and the true financial impact of the pandemic becomes clear, the focus turns to which businesses will remain in crisis or fold, and which are able to restructure and survive. As the battle lines are drawn, disputes are sure to rise.
Read moreWhat are the latest trends in bankruptcy and restructuring? What developments can we expect to see?
The pandemic led to the biggest change to insolvency legislation in the UK for over 20 years.
Read moreThe UK's new restructuring plan
The UK has introduced the Restructuring Plan; a new, flexible court supervised restructuring tool. The Restructuring Plan draws upon features of the existing Companies Act 2006 scheme of arrangement procedure (which remains available) but includes features which are new to the UK but similar to those under U.S. Chapter 11 bankruptcy proceedings.
Read moreRestructuring and Insolvency roundup January 2018
In this roundup, we look at crowdfunding, a sector which continues to be of interest to practitioners giving the changing regulatory landscape and the risk to investors. Other cases we look at include cover privilege in bankruptcy, the adequacy of ATE policies, and the requirement for boards to be quorate when directors appoint administrators.
Read moreRestructuring and insolvency roundup, July 2017
In this roundup, we consider four recent cases with implications for practitioners in the restructuring and insolvency sector.
Read more“Gagging orders”: an office holder’s secret weapon
Practitioners are fully aware of the extensive powers available under ss 235 and 236 of the Insolvency Act 1986 (IA 1986) allowing administrators and liquidators as office holders (OHs) to require individuals and organisations to disgorge information.
Read moreMake insolvency great again
One of the great criticisms of the new President of the United States of America is that his companies filed for bankruptcy four times when he was a business mogul.
Read moreLegislative changes in effect today: what IPs need to know
Previously under section 165 IA 86, liquidators in a voluntary winding up would have to seek sanction of the company (in members’ voluntary liquidation) or of the court or liquidation committee (in creditors’ voluntary liquidation) in order to exercise their powers to pay debts, compromise claims etc.
Read moreTax Bites – July 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreV@ update – June 2024
Welcome to the June 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world.
Read moreTax Bites – June 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreV@ update – May 2024
Welcome to the May 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world.
Read moreCustoms and excise quarterly update - May 2024
Welcome to the May 2024 edition of RPC's Customs and Excise Quarterly Update.
Read moreTax Bites – May 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreV@ update – April 2024
Welcome to the April 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreTax Bites – April 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreV@ update - March 2024
Welcome to the March 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreTax Bites - February 2024
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - February 2024
Welcome to the February 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreCustoms and excise quarterly update - February 2024
Welcome to the February 2024 edition of RPC's Customs and Excise Quarterly Update.
Read moreTax Bites - January 2024
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - January 2024
Welcome to the January 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreTax Bites - December 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - November 2023
Welcome to the November 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreCustoms and excise quarterly update - November 2023
Welcome to the November 2023 edition of RPC's Customs and Excise Quarterly Update.
Read moreTax Bites - November 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - October 2023
Welcome to the October 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreTax Bites - October 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - September 2023
Welcome to the September 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreA tax on conscience? A moral dilemma for non-residents
In HMRC v A Taxpayer, the Upper Tribunal (UT) considered the meaning of ‘exceptional circumstances’ for the purposes of the statutory residency test (SRT) in FA 2013. In overturning the decision of the First-tier Tribunal, the UT held that moral obligations, specifically the need to care for close relatives, were not exceptional circumstances, creating a potential dilemma for individuals when it comes to managing their tax residency status and their family life.
Read moreTax Bites - September 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreJudicial developments in recent treaty cases
A spate of recent cases concerning the application of double tax treaties has seen the courts and tribunals striving for common¬sense, policy-driven outcomes.
Read moreCustoms and excise quarterly update - August 2023
Welcome to the August 2023 edition of RPC's Customs and Excise Quarterly Update.
Read moreV@ update - August 2023
Welcome to the August 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreTax Bites - August 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - July 2023
Welcome to the July 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreTax Bites - July 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - June 2023
Welcome to the June 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreJudicial review: does the Court of Appeal’s decision in Murphy offer taxpayers a glimmer of hope?
Judicial review provides a constitutionally important judicial check on the exercise of statutory powers by public bodies such as HMRC. However, the wide margin of appreciation afforded to public bodies by the courts, coupled with recent reforms to the judicial review process, make it a remedy of last resort that can be difficult for taxpayers to pursue successfully. In overturning the High Court’s refusal of the taxpayers’ judicial review claim, the Court of Appeal in Murphy v HMRC confirmed that HMRC had breached their legitimate expectation as to the application of an extra-statutory concession. While Murphy is unlikely to be the harbinger of a wholesale rebalancing of the judicial review scales in the taxpayer’s favour, it is a welcome step in the right direction.
Read moreTax Bites - June 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreCustoms and excise quarterly update - May 2023
Welcome to the May 2023 edition of RPC's Customs and Excise Quarterly Update.
Read moreV@ update - May 2023
Welcome to the May 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreTax Bites - May 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - April 2023
Welcome to the April 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreTax Bites - April 2023
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - March 2023
Welcome to the March 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreStay connected and subscribe to our latest insights and views
Subscribe Here