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In this issue: Investigating criminal conduct Cross-border criminal investigations Prosecution decisions and alternatives to prosecution Criminal procedure and evidential matters Proceeds of crime Appeals and judicial review Bribery, corruption, sanctions and export controls Consumer protection and cartels Environmental offences Financial services and pensions offences Food safety and hygiene offences Health and safety and corporate manslaughter offences Insolvency offences and Companies Act offences Money laundering Corporate crime in Scotland International Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Investigating criminal conduct Ban on misconduct NDAs casts doubt on settlements The government’s plan to render non-disclosure agreements (NDAs) void where they cover alleged workplace harassment and discrimination is expected to deter employers from resolving claims, adding strain to tribunals and early conciliation services. See News Analysis: Ban on misconduct NDAs throws settlements into question. DBT...
In this issue: Key developments UK immigration control: how it works Sponsored work Students Challenging immigration decisions and enforcement LexTalk®Immigration: a Lexis®Nexis community Daily and weekly news alerts New and updated content Key developments Future developments—Immigration calendar Note that our Immigration calendar outlines key forthcoming developments for business immigration advisers. Home Office announces contribution-based settlement model The Home Secretary, the Rt Hon Shabana Mahmood MP, has issued an update on proposals to amend the rules for settlement (indefinite leave to remain), first set out in the May 2025 Immigration White Paper. She confirmed a ‘contribution-based settlement model’ will be introduced, intended to cut net migration, enhance integration, and reduce strain on public services. Under the plan, the qualifying period for settlement (indefinite leave to remain) will move from five to ten years of lawful residence in the UK. The model would permit applicants to shorten this ten‑year route if they meet specified...
In this issue: UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Budgets and Finance Bills Family businesses and ownership structures Digital assets and cryptoassets Charity and philanthropy Contentious trusts and estates Pensions, insurance and tax efficient investments Scotland, Wales and Northern Ireland International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q&A Useful information UK taxes for Private Client CIOT raises concerns over proposed high-value council tax surcharge The Chartered Institute of Taxation (CIOT) has shared remarks from Leigh Sayliss, chair of its Property Taxes Committee, on the government’s proposal for a high-value council tax surcharge in England. Sayliss warns the plan piles extra complexity onto an already intricate property tax landscape, which already features nine...
Need for new money For numerous companies encountering financial strain, the first and most common response is to secure extra liquidity to carry the business through a downturn in results and to sidestep a more formal restructuring or formal insolvency procedure. This can occur where the enterprise is believed to be sound at its core yet experiencing a temporary dip in trading conditions. Alternatively, the request for finance may serve as a short-term bridge, giving the company and its stakeholders breathing space to evaluate the business’s current viability and the merits of a restructuring. This Practice Note considers the potential forms that fresh funding can take and the related legal issues that may arise. Ways to fund In practice, fresh capital typically arrives in one of two forms: an equity injection—new or current shareholders acquiring additional shares in the company, or a new debt obligation—new or existing lenders advancing further monies to the company Equity injection Existing shareholders can...