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Your search for ‘Macfarlanes LLP’ returned 1,206 results

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  • Article

    Lights, Camera, Attestation: The Role Of Video Recordings In Will Challenge Cases

    Recent case law demonstrates the powerful role that video recordings can play in will disputes, particularly when challenging claims of lack of knowledge and approval or undue influence. The decision in Patel v O'Sullivan provides fresh guidance on how courts assess contemporaneous video evidence of testators, revealing what makes such recordings compelling and what factors may diminish their probative value.
    United KingdomFamily and Matrimonial
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    Statutory Residence Test: First-Tier Tribunal Applies A Commonsense Approach To The Transit And Exceptional Circumstances Exceptions

    The First-tier Tribunal has allowed an appeal by Michael Parker, a Chartered Engineer working in Iraq, against HMRC’s assessment that he was UK tax resident for the 2019/20 tax year, holding (in Parker v HMRC [2026] UKFTT 00652 (TC)) that both the transit exception and the exceptional circumstances exception of the statutory residence test applied.
United KingdomTax
Macfarlanes LLP
Macfarlanes LLP
  • Article

    Corporate Law Update: 19 - 25 September

    The UK's Companies House has issued its first fines to directors who failed to complete mandatory identity verification requirements under the Companies Act 2006. Three directors faced penalties ranging from £197 to £515 for acting without proper verification, signaling serious enforcement of new corporate compliance obligations that took effect in November 2025.
    United KingdomCorporate/Commercial Law
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    The Likely Implications For UK Competition Policy Of Andy Burnham’s Premiership

    Andy Burnham's ascension to Prime Minister marks a potential shift in UK competition policy, raising questions about how his economic philosophy and skepticism of privatisation will influence the Competition and Markets Authority's approach. Will his leadership reverse recent pro-business reforms, or will the focus on growth and investment continue to shape merger control and antitrust enforcement?
    United KingdomCorporate/Commercial Law
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    RFC Seraing v FIFA: Redefining The Autonomy Of Sports Arbitration

    On 1 August 2025, the Court of Justice of the European Union (CJEU) delivered its judgment in RFC Seraing SA v FIFA (C-600/23).
    United KingdomLitigation, Mediation & Arbitration
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    The International Anti-Corruption Prosecutorial Taskforce – Capitalising On America's Stutter?

    In a significant move to combat international bribery and corruption, UK's SFO has announced the formation of an anti-bribery taskforce in collaboration...
    United KingdomCriminal Law
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    Need To Know: Nudge Letters

    A nudge letter (also known as a "one-to-many" letter) is a communication issued by HMRC to a group of taxpayers – both individuals and businesses...
    United KingdomTax
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    ECJ Decides That VAT Is Payable On Discretionary Fund Management Services

    The Court of Justice of the European Union (ECJ) published its decision on 19 July 2012 in a case involving Deutsche Bank AG, on the VAT treatment of discretionary fund management services.
    European UnionTax
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    ISDA Amends The Notices, Force Majeure And Illegality Provisions Of The ISDA Master Agreement

    ISDA have published a set of amendments to the ISDA Master Agreement (the ISDA MA) following the Covid-19 pandemic and sanctions on Russia. The changes allow market participants to deliver....
    GlobalFinance and Banking
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    FCA Finds That Firms Are Falling Short In Their Efforts To Combat Money Laundering And The Movement Of Illicit Funds

    The FCA has published two reviews in January dealing with different aspects of the fight against money laundering and financial crime. The FCA separately looked at the money laundering defences...
    United KingdomCriminal Law
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    Transaction Reporting

    The FCA's Market Watch 81 highlights persistent issues in MIFIR transaction reporting, focusing on weak change management, inadequate reporting design, poor data governance, and insufficient oversight. Firms are advised to conduct a comprehensive, holistic review of their processes to address these interlinked deficiencies and enhance their transaction reporting systems.
    United KingdomFinance and Banking
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    New Way For Insolvency Practitioners To Obtain Non-public Information From Companies House

    The Information Sharing (Disclosure by the Registrar) Regulations 2024 (Regulations) came into force on 20 December 2024.
    United KingdomPrivacy
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    SFDR 2.0: Pivoting In The Direction Of UK SDR?

    On 14 September 2023, the European Commission published a targeted consultation questionnaire to gather feedback prior to proposing potentially fundamental changes...
    United KingdomStrategy
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    UK Transfer Pricing: What To Look Out For In 2025

    2025 could be a busy year for those dealing with transfer pricing in the UK. Here is our quick guide on the changes to look out for and how they might impact your business.
    United KingdomTax
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    Supreme Court Decides The LLP Salaried Member Rules - But Sends BlueCrest Back To The First-Tier Tax Tribunal

    The Supreme Court has delivered its landmark decision in HMRC v BlueCrest Capital Management, clarifying the salaried member rules that determine whether LLP members are taxed as employees or partners. The ruling refines the legal test for "significant influence" and establishes that influence must derive from enforceable governance frameworks rather than informal practice, with immediate implications for how LLPs structure membership terms and delegated authority.
    United KingdomTax
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    European Commission Conditionally Approves ADNOC–Covestro Deal, Following Second In-depth FSR Merger Investigation

    On 17 November 2025, the European Commission conditionally approved, under the Foreign Subsidies Regulation (FSR), Abu Dhabi National Oil Company PJSC's (ADNOC)...
    United KingdomAntitrust/Competition Law
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    Parallel Imports

    United KingdomAntitrust/Competition Law
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    Corporate Law Update: 22 - 28 November 2025

    The Chancellor has announced the Government's 2025 Autumn Budget.
    United KingdomCorporate/Commercial Law
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    Corporate Law Update: 3 - 9 May 2025

    The High Court has clarified how documents can be served on certain individuals who are linked to UK companies, such as directors and persons with significant control (PSC).
    United KingdomCorporate/Commercial Law
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    Corporate Law Update: 30 September - 6 October 2023

    The High Court has dismissed an application for summary judgment and allowed the buyers of a company to bring a claim against a company's statutory auditor in the context of a completion accounts mechanism.
    United KingdomCorporate/Commercial Law
    Macfarlanes LLP
    Macfarlanes LLP
  • Showing 321–340 of 1206 results

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