Norton Rose Fulbright
Authors
Articles by company
Business and human rights developments in the financial sector
Since the adoption of the UN Guiding Principles on Business and Human Rights (UNGPs) in 2011, significant discussions have ensued around the responsibility of financial institutions to respect human rights across different types of transaction and business relationships. Unique challenges for the sector arise from the diverse range of investment types and asset classes, and the limited leverage financial institutions may have in relation to the conduct of co-financiers, investees and borrowers, particularly in the context of minority investments and syndicated financings.
10 APR 2025Regulation Update – April 2025
A round-up of regulatory changes by Simon Lovegrove of Norton Rose Fulbright
10 APR 2025Regulation Update – March 2025
A round-up of regulatory changes by Simon Lovegrove of Norton Rose Fulbright
6 MAR 2025Interest deductibility: the “unallowable purpose” rule after Blackrock, JTI and Kwik-Fit
In this In Practice article the authors consider recent challenges to loans or related transactions where UK tax relief for the financing costs was denied.
6 FEB 2025Regulation Update – February 2025
A round-up of regulatory changes by Simon Lovegrove of Norton Rose Fulbright
6 FEB 2025Regulation Update – January 2025
A round-up of regulatory changes by Simon Lovegrove of Norton Rose Fulbright
13 JAN 2025Regulation Update – December 2024
Simon Lovegrove of Norton Rose Fulbright provides a round-up of regulatory changes
22 NOV 2024Regulation Update – November 2024
Simon Lovegrove of Norton Rose Fulbright provides a round-up of regulatory changes
24 OCT 2024Regulation Update – October 2024
A round-up of regulatory changes by Norton Rose Fulbright
30 SEP 2024When does the buyer of corporate debt lose tax treaty benefits?
In this In Practice article, the authors consider the Upper Tier Tribunal’s decision in HMRC v Burlington Loan Management DAC [2024] UKUT 152 (TCC) which looked at whether the principal purpose of a transaction was to obtain treaty benefits.
30 SEP 2024
