The shift of Strategy (formerly MicroStrategy) from being an enterprise software firm selling business intelligence tools to a corporate owner of bitcoin when they first purchased in August 2020 around USD$250 million of Bitcoin (BTC) to hold in its treasury, has caught on, it seems, on this side of the pond.
Security of Tenure for Business Tenancies: the Direction of Reform
The Law Commission has issued an interim statement setting out the provisional conclusions drawn from its first consultation paper on the future of security of tenure for business tenancies under Part II of the Landlord and Tenant Act 1954 (the 1954 Act).
Executor Renunciation or Power Reserved
Laytons ETL’s Equity Capital Markets team advised Beaumont Cornish in its role as Nominated Adviser on a Reverse Takeover
UK Immigration White Paper: Changes on the Horizon
A Win for Taxpayers!
Overhaul of the UK’s tax regime for Non-Domicile: What you need to know
Until the 6th April 2025, the UK’s taxation of individuals who were non-doms was based on the concept of domicile, a legal term under English law referring to a person’s long-term permanent home. Non-doms could live in the UK while enjoying favourable tax treatment under the “remittance basis”. This treatment typically lasted for up to 15 years.