Accrual bond meaning

Sukuk Sukuk (singular: ‘sakk’) are a form of Shari’a‑compliant financing, commonly referred to as Islamic bonds or certificates. For further detail, see Practice Note: Sukuk—investment bond arrangements and their UK direct tax treatment—What are sukuk? Where the relevant conditions are met, sukuk can qualify for the UK tax treatment that applies to alternative finance investment bond (AFIB) arrangements. For the specific rules, see Practice Note: Sukuk—investment bond arrangements and their UK direct tax treatment... Sukuk al ijara Sukuk al ijara is a particular variant of sukuk. In a sukuk al ijara, the asset that the bond‑issuer (the term used in legislation for the sukuk issuer) holds on trust for the sukuk investors (the certificate holders) is typically land. The issuer acquires an interest in that land via a sale and leaseback—the sale and leaseback constitutes the ijara. For more information, see Practice Notes: Sukuk al ijara—tax reliefs for sale and leaseback arrangements—What is sukuk al ijara?, The structure and elements of a Sukuk transaction and Islamic finance...

ARCHIVED : One persistent challenge for dispute resolution practitioners is staying current with case law developments that influence their speciality, or that bear on civil litigation procedure more broadly. This Practice Note distils the principal appeal authorities—namely rulings of the Court of Appeal and the Supreme Court and, where pertinent, selected judgments of the Court of Justice of the European Union (CJEU)—that we have covered, giving users straightforward access to those rulings; see: Key civil litigation appeals in review—2020. You can navigate this material via the table of contents in the left margin, or search this tracker with [CTRL]+[F]. The Practice Note also flags a number of anticipated appeals, where identified, to support horizon scanning. It is not designed to be a comprehensive catalogue of every appeal and/or significant decision of interest to dispute resolution practitioners. Note: regarding anonymity for natural persons when a request for a preliminary ruling is submitted to the CJEU, guidance issued by the CJEU provides: ‘To ensure the protection of the data of natural...