This guide explains the UK's qualifying asset holding company (QAHC) regime, introduced in April 2022, which encourages investment funds to base their holding structures in the UK.

In our second policy in practice Autumn Statement 2023 podcast episode, David Gauke and Faye Jarvis discuss the pensions headlines and the implications for our clients.

The Supreme Court has given its ruling in the case of Vermilion Holdings Ltd v HMRC, the first case to go to the Supreme Court on the meaning of the deeming rule in the employment related securities (ERS) rules.

We released a document analyzing the UK's carried interest taxation regime and comparing it internationally, in response to HM Treasury's recent call for evidence. It emphasizes the importance of retaining and attracting inpatriate private capital executives for maintaining the UK's leadership position.

In this episode of policy in practice, David Gauke, Christopher Charlton and Chloe Edworthy discuss the state of English law and its international standing. Together they discuss: the impact of Brexit on legal...

Macfarlanes has responded to the Government consultation to reform transfer pricing, permanent establishments and the Diverted Profits Tax.

Welcome to this month's briefing for HR teams and in-house employment counsel – bringing you employment law highlights in an easy-to-read package with our monthly podcast.

Macfarlanes advised Hayfin in its management buyout, partnering with Arctos Partners to acquire a majority stake from British Columbia Management Corporation. The transaction involved corporate, tax, and regulatory aspects, continuing Macfarlanes' long-standing relationship with Hayfin, a €31bn AUM asset management firm.

Macfarlanes has successfully advised Iguanas Holdings Limited on a groundbreaking restructuring plan under Part 26A of the Companies Act 2006, marking the first such plan sanctioned under the Court's new Practice Statement. The restructuring addresses lease and business rates liabilities while facilitating new funding from its parent company to support the Latin American restaurant chain's turnaround strategy.

The article by Matthew Ramsey and Amy Daubeney discusses the new duty on employers to take reasonable steps to prevent sexual harassment, the Equality and Human Rights Commission (EHRC) draft guidance on this duty, and the consequences of non-compliance for employers.

The unfair dismissal regime is undergoing significant changes from 1 January 2027, removing the compensation cap and reducing the qualifying service period from two years to six months. Employers planning dismissals or redundancies before this deadline must carefully navigate the interaction between the 1 January cutoff and statutory notice periods, which can extend an employee's effective termination date by up to 12 weeks regardless of payment in lieu arrangements.

Recruiting and retaining talent is at the core of almost all organisations, and that usually means competing with other firms.

This article examines recent UK legal developments affecting estate planning and trust structures, including landmark court decisions on trust registration and HMRC challenges, expanded reporting requirements for overseas entities and trusts, and significant changes to Agricultural and Business Property Relief allowances that impact wealth preservation strategies.

The Financial Conduct Authority has confirmed a significant increase to the clearing threshold for commodity derivatives under UK EMIR, raising it to €6 billion from the original €3 billion level.

In our tax monitor, we cover all the latest tax policy developments impacting the private capital industry across a range of jurisdictions.

This bulletin follows the release of the July Agent Update (Issue 110) and is lighter on content relevant to employment taxes and reward issues, however, there is an interesting piece on voluntary...

The Digital Markets, Competition and Consumers Act 2024 (DMCCA) entered into force on 1 January 2025, establishing a pro-competition regime to address the conduct and market power of "Big Tech" firms.

This year we have witnessed a significant rise in interest rates to levels not seen since 2009.

The Financial Conduct Authority (FCA) has published Primary Market Bulletin 57. The Bulletin announces final updated technical notes following recent consultations...