Charge Sheet in UK Law

  • The Obligation To Report Significant Breaches Of Competition Law – What Does Significant Actually Mean?
    • Mondaq UK
    ... ... that the breach was not reported at the time will be added to the charge sheet as an ancillary infringement. There are certain limited cases where ... ...
  • Off-Balance Sheet Factoring In Focus
    • Mondaq United Kingdom
    ... ... The ... customer then enters into a letter of undertaking which ... acknowledges its acceptance of the finance programme, including a ... charge for the financing of the extended payment credit period - ... usually between 60 and 180 days. The customer finance charge is in ... turn added to ... ...
  • Corporation Tax rates and Deferred Tax Impacts
    • Mondaq United Kingdom
    ... ... the changes relating to the 24% and 23% rates will arise for balance sheet dates falling on or after substantive enactment of the charge ... The ... ...
  • Bill Dodwell Comments On Today's Budget
    • Mondaq UK
    ... ... levy has been increased eight times since its introduction and is a charge on the size of the bank's balance sheet. Some 70% is paid by the handful ... ...
  • Bill Dodwell Comments On Today's Budget
    • Mondaq UK
    ... ... levy has been increased eight times since its introduction and is a charge on the size of the bank's balance sheet. Some 70% is paid by the handful ... ...
  • UK Implementation Of The Mortgage Credit Directive
    • Mondaq UK
    ... ... Second charge mortgages take secondary priority behind the borrower's first charge ... requirements in the form of a "European Standardised Information Sheet" ("ESIS") to prospective borrowers so they can compare alternative ... ...
  • UK Financial Regulatory Developments - March 2016 #3
    • JD Supra United Kingdom
    Regulators make SMR consequential changes - FCA has published a policy statement setting out its final position on making consequential changes relating to the SMR reflecting Treasury’s remova...
    ... ... second charge, intermediary service and foreign currency disclosure requirements; ... when a European Standardised Information Sheet is not required; ... when a firm is able to describe its services as ... ...
  • Round 2 Goes To TPR In The Nortel And Lehman Appeals
    • Mondaq United Kingdom
    ... ... Notice liabilities, to fund their own remuneration and to floating charge holders and unsecured creditors who will find the funds available to them ... of substantial liabilities, not shown on a company's balance sheet that would, if they arose, have priority over lending secured by a ... ...
  • New accounting standard, IFRS 16 Leases — impact on facility agreements
    • JD Supra United Kingdom
    On 13 January 2016, the International Accounting Standards Board (IASB) published a new accounting standard relating to the accounting treatment of leases?IFRS 16 Leases. The new accounting standar...
    ... ... that operating leases should be reflected on the lessee’s balance sheet ... However, there are some differences under the two reporting ... (iv) there will be an annual depreciation charge to the lessee’s P&L over the life of the lease equal to the ... ...
  • HMRC consults on bank levy changes
    • JD Supra United Kingdom
    HMRC and Treasury are consulting on changing the scope of the bank levy from a global balance sheet basis to a UK balance sheet basis. The changes would take effect from 2021. The proposal is that,...
    ... ... on changing the scope of the bank levy from a global balance sheet basis to a UK balance sheet basis. The changes would take effect from ... within banking groups and sub-groups will remain in scope of the charge, including their overseas branches; ... non-UK resident subsidiaries of ... ...
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