Good news – on 15 May 2018, the European Commission announced that it had approved the prolongation of State Aid Relief for Enterprise Management Incentive (EMI) arrangements.

Annual returns must be submitted on or before 6 July 2018 using HMRC's Employment Related Securities Online Service.

Environmental, social, and governance (ESG) is at the top of the agenda for many organisations. It is a collective term for a business's impact on the environment and wider society.

The starting point on divorce is that the assets acquired during the marriage fall into the ‘matrimonial pot' and will be divided equally between the parties. This is called the sharing principle.

The European General Data Protection Regulation ("GDPR") comes in to force on 25 May 2018 and heralds a step change in data protection ("DP") law throughout the European Union.

The UK venture capital market has rebounded from its 2022-2024 downturn, with funding activity recovering and larger rounds returning, particularly for AI and DeepTech businesses. However, despite improved market conditions, investors maintain strict deal terms focused on founder alignment, governance protections, and exit control. Analysis of proprietary deal data reveals how capital concentration, leaver provisions, liquidation preferences...

The EU General Data Protection Regulation 2016 (GDPR) will come into effect on 25 May 2018.

The question sometimes arises in a divorce as to whether one or both parties have mental capacity to litigate. If a party lacks that mental capacity, they will need someone to make decisions for them during the divorce process.

The Financial Conduct Authority (FCA) recently published a consultation paper on social media guidance for firms promoting financial services and products.

A new report by Shoosmiths, in partnership with Beauhurst, shows that the number of venture capital ‘megadeals' in the UK has increased tenfold over the last decade.

On 5 December 2017, the European Union Finance Ministers published the EU's blacklist of tax havens listing 17 "non-cooperative" tax jurisdictions, including the UAE ...

The latest resolution of the Cabinet of Ministers has been reported as an era of opportunity for foreign investors looking to own a business in the UAE.

Insufficient funding within special educational needs (SEN) has been a consistent theme for many years.

All "legal entities" which are party to financial transactions involving, amongst other things, shares, bonds, collective investment schemes and derivatives must obtain a legal entity identifier (LEI) ...

The court has to have regard to the "income, earning capacity, property and other financial resources that each party to the marriage has or is likely to have in the foreseeable future"

The model is here to stay and seen as an obvious alternative to legacy store and credit cards.

To get the most from your investments, and to make sure you are protected when things go wrong, you should get your key investment documentation ...

On 28 May the European Commission adopted a legislative proposal for a regulation to amend Regulation (EC) No. 469/2009 on Supplementary Protection Certificates (SPCs) for medicinal products.

Particular issues may beset a sale of land between developer and Registered Provider but, by forecasting ahead, costs and delays can be avoided.

HMRC has updated its internal VAT manual (the Manual) in relation to when an employer can recover VAT on services provided to its defined benefit pension scheme.