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CMA Order: don't forget to self-certify

There is an approaching deadline (7 January 2022) for trustees again to self-certify their compliance with the Competition and Markets Authority (CMA) Order regarding investment consultants' objectives and tenders for fiduciary management services.

Tax Administration and Maintenance Day

The first "Tax Day" back in March proved to be a fairly low key affair. This time around the government called the event "Tax Administration and Maintenance Day", and it lived up (or down) to its name, with lots of the materials focussing on improving the nuts and bolts of tax administration so as to take advantage of modern technology and reduce opportunities for non-compliance.

Eim v. Stacha [2021] EWHC 2761 (COMM)

This case concerned an application for committal relating to a failure to observe a freezing injunction. The High Court sentenced the defendant, ("Mr Lewis"), to five months' immediate imprisonment and refused to order a suspended sentence because of Mr Lewis' deliberate offending. 

New tax rules published for Long-term asset fund (LTAF)

The government has enacted new tax regulations for the LTAF, the UK's new authorised open-ended fund vehicle. It is designed to facilitate investment in long-term, illiquid assets and has been generating a lot of interest from our clients.

CMA Recommendation on Vertical Agreements: divergence from the EU?

On 3 October 2021, the UK Competition & Markets Authority ('CMA') published its recommendation to the Secretary of State for Business, Energy and Industrial Strategy as to whether the existing Vertical Agreements Block Exemption Regulation ('VABER'), both in force in the EU and retained from EU law following Brexit, should be renewed or varied in the UK. The retained VABER will expire on 31 May 2022 so, without a renewal or variation, an automatic exemption regime for vertical agreements would cease to apply in the UK.


Care homes administration fees: exploitative practice or reasonable reimbursement?

Is it reasonable for care home operators to charge new residents an administration fee on admission, separate from the costs of care or accommodation? Do fees of this sort merely compensate care home operators for the internal costs incurred in managing the personalised admission of a new resident, or are they unfair charges which take advantage of the stress and complexities of arranging residential care? 

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