Data Driven Compliance: The Failure to Prevent Fraud Offense: Insights for US General Counsels with Mike DeBernardis
Daily Compliance News: August 20, 2025, The Boss is Back Edition
The LathamTECH Podcast — Turning a London Eye Toward International Tech Growth
AI Today in 5: August 8, 2025, The Don’t Wait Episode
Data Driven Compliance: Understanding the ECCTA and Its Impact with Jonathan Armstrong
Compliance Tip of the Day: M&A – International Issues
From the Editor’s Desk: Compliance Week’s Insights and Reflections from July to August 2025
Data Driven Compliance: Understanding the ECCTA and Its Impact on Fraud Prevention with Vince Walden
Everything Compliance: Episode 158, The No to Corruption in Ukraine Edition
Data Driven Compliance: Understanding the UK’s New Failure to Prevent Fraud Offense with Sam Tate
Daily Compliance News: July 25, 2025, The New Sheriff in Town Edition
Everything Compliance: Episode 157, The Q2 2025 Great Women in Compliance Edition
The Capital Ratio Podcast | Entering the US Banking Market
Great Women in Compliance: GWIC X EC Q2 2025 - Exploring Compliance Innovations
An Ounce of Prevention Podcast | The International Anti-Corruption Prosecutorial Taskforce and the Future of Global Enforcement
The LathamTECH Podcast — Where Digital Assets Slot Into a Shifting Fintech Regulatory Landscape: Insights From the US, UK, and EU
10 For 10: Top Compliance Stories For the Week Ending May 24, 2025
Daily Compliance News: May 23, 2025, The Gutless Wonders Edition
Daily Compliance News: May 21, 2025, The I Want You Back Edition
Everything Compliance: Episode 153, The CW 25 Edition
Case 1: Brown v Ridley and Another - The Supreme Court has clarified that a reasonable belief of ownership for any 10 year period is sufficient to claim adverse possession....more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER BRITISH LAW - 1. Introduction - Historically, there has been significant investment by overseas individuals and corporations in real estate in England and Wales and in...more
In the recent case of Prosser v Ricketts [2024] UKUT 264 (LC), the Upper Tribunal Lands Chamber (UT) had to decide whether barristers’ chambers rooms should be treated as a collective, single unit for business rates purposes,...more
A higher rate of CGT applies to gains on the disposal of residential property (apart from a principal private residence). In the Spring Budget 2024, the Chancellor announced a reduction in the higher rate that exists for...more
Summary - Some key measures for businesses in this sector were: ..Cancellation of the planned increase in the rate of corporation tax from 19% to 25% from April 2023. The rate will remain at 19%. ..From November...more
HM Treasury and HM Revenue and Customs (HMRC) are consulting on proposed changes to the U.K.’s existing approach to sovereign immunity from U.K. direct taxation. The proposed changes would be a major step change in the...more
In the second Insight in our series on the planning changes in the Levelling Up and Regeneration Bill (the first was on the proposed changes to local plans), we examine the proposed new Infrastructure Levy that will...more
In what ways can ownership in Real Estate be acquired? In Germany - The most common way to obtain ownership in German real estate under German Law is in the form of absolute ownership. Pursuant to statuary law, absolute...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER SCOTTISH LAW - 1. Introduction - This guide applies to real estate in Scotland only. 2. Tenure - Real estate, both commercial and residential in Scotland may be...more
It was a relatively light Budget for the real estate sector. Highlights included the long-awaited announcement of the rate of the residential property developer tax and some reform of business rates....more
Chancellor of the Exchequer, Rishi Sunak, unveiled an unsurprising 2021 Autumn Budget and Spending Review (the Budget), as the headline grabbing fiscal plans had already mostly been leaked to the press (including by the...more
Following recent court decisions, the options available to an owner of empty business premises to avoid a liability for empty property rates have been reduced. This matters because no rates are payable for the first...more
We have learnt that HMRC has dropped its proposal to make the build-to-rent (BTR) sector subject to the new residential property developer tax (RPDT). We understand that BTR activity will not be in scope of the tax at this...more
In this blog we consider the current design of the residential property developer tax (RPDT). Separately we have blogged on the triggers for liability. This blog is based on the current draft of the legislation issued on 20...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER SCOTTISH LAW - 1. Introduction - This guide applies to real estate in Scotland only. 2. Tenure - Real estate, both commercial and residential in Scotland may be either of...more
The two taxes in England on the occupation of property are non-domestic rating and, for domestic rating, council tax. Pre COVID, business rates yielded £30bn and council tax £36bn annually. Rates are payable on business...more
A tax on failure - Empty property rates is a tax on failure; the failure of the owner to find either a profitable use for the premises or a tenant to pay a rent. Since March 2020, reliefs have been available to cushion...more
In contrast to recent years it has been a quiet Budget for real estate tax. In particular, there was no big announcement of any further levelling of the playing field between resident and non-resident investors in UK land:...more
Here is a brief summary of the measures in the March 2020 Budget which are relevant to the Real Estate sector. Non-UK resident companies with UK property income – As previously announced, non-UK resident companies that...more
The Chancellor of the Exchequer delivered the United Kingdom (“UK”) Budget for 2020 on 11 March 2020. The Budget was delivered against a backdrop that very few people could have anticipated at the commencement of the year....more
The residential market has attracted a huge amount of attention and pledges of reform from all sides of the house. There has been a constant stream of consultation on both long leaseholds and short term lets. ...more