Linklaters

Experts

23

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Amy Whitney
Solicitor
Linklaters
Arjun Lakhani
Managing Associate
Linklaters
Bethan Poole
Managing Associate
Linklaters
Daniel Bhalla-Forman
Solicitor
Linklaters
Dominique Hurst
Counsel
Linklaters
Elizabeth Conway
Partner
Linklaters
Frances Hodgkins
Managing Associate
Linklaters
Hannah Pilkington
Solicitor
Linklaters
Jankee Gohil
Solicitor
Linklaters
Jenn Chan
Solicitor
Linklaters
Karan Kang
Solicitor
Linklaters
Leanne Banfield
Solicitor
Linklaters
Mirit Ehrenstein
Lawyer
Linklaters
Oliver Palmer
Solicitor
Linklaters
Oliver Edwards
Partner
Linklaters
Olivia Murphy
Managing Associate
Linklaters
Pan Papakyprianou
Associate
Linklaters
Paul Sidle
Counsel PSL
Linklaters
Rebecca Jarvis
Linklaters
Sara Cody
Counsel PSL
Linklaters
Shivraj Rajendran
Trainee Solicitor
Linklaters
William Evans
Partner
Linklaters
Contributions by Linklaters

2

Automatic Exchange of Information (AEoI) in the UK—pension schemes
Automatic Exchange of Information (AEoI) in the UK—pension schemes
Practice notes

The US tax rules known as FATCA require foreign financial institutions (FFIs) to provide certain information to the US Internal Revenue Service (IRS) regarding their account holders so as to avoid being subject to a 30% withholding tax on certain payments received by the FFI, unless the FFI satisfies certain conditions. The critical FATCA definitions of an FFI and an account holder can include pension schemes (and trustees) and their members respectively. This Practice Note considers the application of FATCA to UK-registered pension schemes and certain unregistered schemes that provide similar pension benefits.

MiFID II, MIFIR and asset management—in a nutshell [Archived]
MiFID II, MIFIR and asset management—in a nutshell [Archived]
Practice notes

This Practice Note provides an overview of how asset managers’ business is impacted by the recast Markets in Financial Instruments Directive (MiFID II) and the Markets in Financial Instruments Regulation (MiFIR), which took effect on 3 January 2018. Changes may be required in order to comply with requirements that have been placed on asset managers directly by the UK implementation of MiFID II and the direct effect of MiFIR, but there may also be indirect impacts owing to the changes their counterparties are required to make by virtue of their own MiFID II/MiFIR obligations.

Contributions by Linklaters Experts

8

FCA and PRA enforcement essentials—prohibition orders
FCA and PRA enforcement essentials—prohibition orders
Practice notes

This Practice Note covers the power of the FCA or PRA under section 56 of the Financial Services and Markets Act 2000 (FSMA 2000) to impose a prohibition order on individuals who are not fit and proper from carrying out functions in relation to regulated activities carried on by firms. It covers prohibition orders against approved persons and other individuals and the regulators’ considerations in making such an order. It also considers the procedure for making prohibition orders and the individual’s right to refer the matter to the Upper Tribunal. Finally it considers how prohibition orders can be varied or revoked.

FCA and PRA enforcement essentials—public censures
FCA and PRA enforcement essentials—public censures
Practice notes

This Practice Note explains the enforcement powers of the Financial Conduct Authority (FCA) and the Prudential Regulation Authority (PRA) to issue a public censure (statement) and the relevant provisions of the FCA’s Enforcement Guide (EG), the FCA’s Decision Procedure and Penalties Manual (DEPP) and the PRA’s approach to enforcement: statutory statements of policy and procedure. It considers the definition of a public censure, the regulators’ powers to impose a public censure, the regulators’ approach to imposing a public censure rather than a financial penalty, the regulators’ process for issuing a public censure and examples of FCA public censures and PRA public censures. It also summarises the Payment Systems Regulator (PSR)’s enforcement powers to issue public censures.

FCA and PRA search and seizure powers and dawn raids
FCA and PRA search and seizure powers and dawn raids
Practice notes

This Practice Note considers the FCA and PRA’s powers of search and seizure under warrant. It provides practical advice on how to be ready for a dawn raid, and sets out a detailed checklist of ‘do’s’ and ‘don’ts’ for individuals and firms responding to the execution of a warrant.

Insolvency Practitioners’ duties under the PSC regime
Insolvency Practitioners’ duties under the PSC regime
Practice notes

This Practice Note, produced in partnership with Richard Bussell, Rebecca Jarvis and Paul Sidle of Linklaters LLP, looks at what insolvency practitioners (IP) need to know about the persons of significant control (PSC) regime.

Reports by skilled persons
Reports by skilled persons
Practice notes

This Practice Note outlines the power of UK regulators to require the appointment of an external 'skilled person' to produce a report into a particular aspect of a firm's business, or to collect or update information by virtue of the Financial Services and Markets Act 2000, s 166–166A. It also provides practical advice on dealing with a skilled person review.

The FCA Consumer Duty – application to payments and e-money firms
The FCA Consumer Duty – application to payments and e-money firms
Practice notes

This Practice Note considers the implications of the Financial Conduct Authority’s (FCA) Consumer Duty for payments and electronic money (or e-money) firms. In particular, it considers the scoping exercise for payment and e-money firms, including relevant exclusions, the meaning of material influence, and the proportional application of the Duty. For those activities of a payments or e-money firm which fall within the scope of the Duty, it sets out a number of key considerations in respect of each cross-cutting obligation and each of the four retail customer outcomes.

The self-certification regime [Archived]
The self-certification regime [Archived]
Practice notes

This Practice Note has been archived and is not maintained. It looks at the self-certification system for tax-advantaged share plans, namely company share option plans, share incentive plans and save as you earn schemes. This Practice Note is produced in partnership with James Jaques & Mirit Ehrenstein of Linklaters.

Use of attestations by the FCA and the PRA
Use of attestations by the FCA and the PRA
Practice notes

This Practice Note provides an overview of the use of attestations by the Financial Conduct Authority (FCA) and the Prudential Regulation Authority (PRA). It also provides practical guidance for firms and senior managers providing attestations.

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