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UK: From CGT to BADR for Entrepreneurs

blog.charlesrussellspeechlys.com/post/102g7rq/cgt-are-things-looking-badr-for-entrepreneurswww.burges-salmon.com/news-and-insight/legal-updates/tax/tax-changes-delaying-the-inevitable/ www.boodlehatfield.com/the-firm/articles/government-needs-to-reintroduce-indexation-relief-if-it-raises-cgt-rates/ www.penningtonslaw.com/news-publications/latest-news/2021/it-s-all-in-the-timing-the-family-home-and-capital-gains-tax-on-divorce 0
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UK: Major changes to the trust register – impact for Trustees

blog.macfarlanes.com/post/102gbp9/5mld-and-trust-registration-service-impact-on-offshore-trustees filipandcompany.com/back-to-the-future-key-changes-in-the-anti-money-laundering-and-terrorist-financing-legislation/ www.wilberforce.co.uk/time-to-act-the-uk-trust-register-and-the-fifth-money-laundering-directive/bit.ly/3royFs7 www.boodlehatfield.com/articles/wider-trust-register-now-open/byrnewallace.com/news-and-recent-work/publications/trust-issues-23-october-2021-deadline-for-filing-beneficial-ownership-information-of-trusts-with-central-register.htmlhsfnotes.com/realestatedevelopment/2021/11/26/trusts-in-your-uk-property-ownership-structure-remember-to-register-with-the-uk-trust-registration-service/#page=1TRS – Don’t simply take it on trust (penningtonslaw.com) See also:bit.ly/3ee5a6kbit.ly/2CatYOwwww.weightmans.com/insights/new-registration-and-record-keeping-requirements-for-express-trust-arrangements-arising-in-corporate-transactions/www.osborneclarke.com/insights/jersey-property-unit-trusts-may-now-need-be-hmrcs-trust-register Update:www.osborneclarke.com/insights/trust-registration-service-extension-non-tax-paying-trusts/www.taylorwessing.com/de/insights-and-events/insights/2021/12/trust-register-are-we-nearly-therewww.boodlehatfield.com/articles/uk-trust-register-easy-as-a-b-c/wedlakebell.com/privacy-and-property-recent-legal-developments-increase-the-transparency-of-non-uk-trusts-and-structures-holding-interests-in-uk-property/www.birkettlong.co.uk/site/blog/wills-trusts-probate/trust-registration-service-have-you-registered-your-trust-yetwww.cms-lawnow.com/ealerts/2022/08/upcoming-deadline-for-registering-non-taxable-trusts-on-hmrcs-trust-registration-service?cc_lang=enanthonygold.co.uk/latest/blog/changes-to-hmrc-trust-registration-service/ridleyandhall.co.uk/changes-to-the-trust-register-what-does-this-mean-for-existing-trusts/www.boodlehatfield.com/articles/increased-transparency-trusts-and-overseas-entities/www.bclplaw.com/en-US/events-insights-news/jputs-may-now-need-to-be-registered-under-the-trust-registration-service.htmlwww.dlapiper.com/en-ar/insights/publications/2023/02/tax-alert-uk-trust-registration-scheme-what-does-it-mean-for-jputscms-lawnow.com/en/ealerts/2023/02/hmrc-update-guidance-on-whether-offshore-unit-trusts-are-required-to-register-on-the-trust-registration-servicewww.gov.uk/hmrc-internal-manuals/trust-registration-service-manual/trsm10030www.taylorwessing.com/en/insights-and-events/insights/2023/05/beneficial-ownership-registers-and-trusts-acquiring-uk-landwww.taylorwessing.com/en/insights-and-events/insights/2023/05/transparency—changes-impacting-trust-structures-and-requiring-additional-informationTRS – Don’t simply take it on trust (penningtonslaw.com) 0
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UK: Helping out your children financially

www.womblebonddickinson.com/uk/insights/articles-and-briefings/bank-mum-and-dad-helping-out-your-children-financially collyerbristow.com/shorter-reads/tax-implications-bank-mum-dad/The Family Fund: Bank of Mum & Dad 2.0, Vanessa Duff (charlesrussellspeechlys.com) 0
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UK: Fines, Disgorgement, Injunctions, Debarment

globalinvestigationsreview.com/benchmarking/the-practitioner%E2%80%99s-guide-to-global-investigations-fourth-edition/1212391/fines-disgorgement-injunctions-debarment-the-uk-perspective See also:www.cms-lawnow.com/publications/2021/05/watch-on-demand-managing-investigations-video-series-the-regulated-financial-services-sector?cc_lang=en#page=1 0
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UK: Cryptocurrency – “Property” as per english law?

www.stevens-bolton.com/site/insights/articles/cryptocurrency-is-it-recognised-as-property-under-english-law www.rpc.co.uk/perspectives/commercial-disputes/crypto-assets-again-confirmed-as-property-by-the-english-commercial-court/#page=1www.rpc.co.uk/perspectives/commercial-disputes/high-court-finds-that-a-cryptocurrency-exchange-arrangement-was-not-a-trust/#page=1www.wilberforce.co.uk/wp-content/uploads/2022/03/Personal-Property-by-Gilead-Cooper-QC.pdfwww.cms-lawnow.com/ealerts/2022/06/english-high-court-treats-non-fungible-tokens-as-legal-property-in-fraud-case?cc_lang=enwww.rpc.co.uk/perspectives/commercial-disputes/injunction-granted-over-stolen-nfts-held-on-constructive-trust/#page=1www.dechert.com/knowledge/onpoint/2022/6/nft-fraud–the-english-court-recognises-nfts-as–property–and-m.htmlsites-shearman.vuturevx.com/27/3956/uploads/shearman-and-sterling—crypto-and-insolvency—2022.pdfwww.bclplaw.com/en-GB/insights/with-clarity-comes-conviction-how-are-crypto-tokens-to-be-treated-as-property.htmlwww.mishcon.com/news/the-english-courts-perspective-on-cryptoassets-and-why-it-mattersThe nature of property in cryptoassets | Legal Studies | Cambridge CoreWhat sort of property is a cryptoasset? | Global law firm | Norton Rose Fulbrightwww.taylorwessing.com/en/insights-and-events/insights/2024/04/cryptoassets-a-new-category-of-personal-property See also:riskandcompliance.freshfields.com/post/102huqe/ownership-of-digital-assets-cryptic-proposals#page=1 0
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Risk Management: EBA Report on the Cum-Ex dividend arbitrage controversy

www.algoodbody.com/insights-publications/eba-report-on-the-cum-ex-dividend-arbitrage-controversywww.mayerbrown.com/en/perspectives-events/publications/2020/06/eba-publishes-its-report-on-the-creation-of-an-sts-framework-for-synthetic-securitisationswww.5sah.co.uk/downloads/download/78/jibfl-download-the-cum-ex-trading-scandal-what-are-the-implications-for-the-uk.pdfSee also:www.kingsleynapley.co.uk/insights/blogs/criminal-law-blog/rise-in-cum-ex-investigations-across-europe-cum-ex-trades-explained#page=1www.rpc.co.uk/perspectives/tax-take/taxing-matters-cumex-probably-the-biggest-tax-scandal-youve-never-heard-of/#page=1www.rpc.co.uk/perspectives/tax-take/taxing-matters-cumex-a-multi-billion-tax-trading-scandal/#page=1www.rahmanravelli.co.uk/news/cum-ex-analysed-comprehensively-in-new-rahman-ravelli-guide/ 0
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