Publication

Climate change: no box ticking for pooled funds

Climate change: no box ticking for pooled funds

By | 20 Sep 2019

Last week's climate strike is a timely reminder to pension scheme trustees that they must take account of climate change risk in their investment decisions. By 1 October, they must have updated their Statement of Investment Principles (SIP) to reflect a new requirement to set out their policies in relation to financially materially considerations, including climate change.

Publication

Sustainability in fashion: An affordable luxury?

Sustainability in fashion: An affordable luxury?

By | 06 Sep 2019

Fashion is the second most polluting industry in the world after oil and its impact is magnified by relentless encouragement of acquisitive consumers by brands to purchase often short-lived garments. James Corlett, brand development specialist at Fieldfisher, considers how with the right approach, fashion can be (more) sustainable.

Publication

How to avoid being shackled by the IR35 liability chain

How to avoid being shackled by the IR35 liability chain

By and | 23 Aug 2019

Cost-efficiency in the private sector is often achieved by delivering services through a series of interlinked entities – arrangements that keep businesses lean, but may leave them negatively exposed to changes in off-payroll working tax rules.

Publication

"NDAs" – a storm in a teacup?

"NDAs" – a storm in a teacup?

By , and | 26 Jul 2019

When did we start talking about NDAs? The confidentiality provision has been around in this jurisdiction for a very long time. It is unsexy, tedious, boilerplate.

Publication

IR35: Common Misconceptions Demystified

By and | 24 Jul 2019

In April 2020, the responsibility for compliance with ‘IR35’ (the colloquial name for the off-payroll tax rules) is shifting from consultants to end users.

Publication

A healthy understanding of IR35

A healthy understanding of IR35

By | 08 Jul 2019

The recent case of George Mantides Limited v The Commissioners for Her Majesty's Revenue & Customs has highlighted some of the confusion surrounding IR35, the UK's anti-avoidance tax legislation. Matthew Sharp, contentious tax specialist at Fieldfisher, considers how the existence of a professionally drafted contract can tip the balance in marginal cases.

Publication

Fieldfisher berät HANNOVER LEASING bei der Kooperation mit Exporo und dem Erwerb der ersten Immobilie durch das Joint Venture

Fieldfisher berät HANNOVER LEASING bei der Kooperation mit Exporo und dem Erwerb der ersten Immobilie durch das Joint Venture

By and | 05 Jul 2019

Fieldfisher hat die HANNOVER LEASING hinsichtlich der Kooperation der ACCONTIS GmbH Finanzanlagen und Beteiligungen, der Vertriebsgesellschaft der HANNOVER LEASING, mit der Exporo AG beraten.

Publication

IR35: Is the UK private sector learning the hard way?

IR35: Is the UK private sector learning the hard way?

By and | 26 Jun 2019

After a rocky roll-out among public sector employers in 2017, shifting legal responsibility for determining workers' tax status and collecting payments on behalf of HMRC to private sector clients offers an important opportunity to improve the compliance process.

Publication

Employee ownership: A panacea or passing fad?

Employee ownership: A panacea or passing fad?

By , and | 20 Jun 2019

A recent acceleration in the number of companies adopting EO structures has widened the debate about the future of business ownership models in the UK. Neil Palmer, corporate partner at Fieldfisher, examines different perspectives on EO and what companies need to consider before implementing this business model.