Hong Kong is set to fly high as the next aviation finance hub, welcoming business from the global aircraft leasing sector.

On 22 November 2017, UK Chancellor Phillip Hammond announced an intention to charge overseas investors capital gains tax on gains arising from the disposal of UK commercial property from April 2019. At the time, fears as to how this change might...

As a broad premise, non-EU owned aircraft, which operate privately into and within the European Union, have always benefitted from the ability to apply a special customs relief. This allows them to avoid the crystallisation of Customs duties and...

On 29 March 2017, the United Kingdom delivered its letter to the President of the European Council invoking Article 50 and beginning the process of removal from the European Union. With Brexit discussions having kicked off last week, we are entering...

As MIPIM 2017 fast approaches, with 23,000 delegates expected to converge on Cannes next week for four days of exhibitions, insight, networking and learning, it’s worth reflecting on what has been a remarkable 12 months in commercial real estate.

In case you hadn’t noticed, the global fiscal transparency agenda – including Tax Information Exchange Agreements (TIEAs), FATCA and the Common Reporting Standard (CRS), as well as national transparency initiatives – has since 2008 been driving a...

In early April 2016, the International Consortium of Investigative Journalists (ICIJ) revealed that it had its hands on 11.5 million documents from Panamanian law firm Mossack Fonseca. This vast cache revealed the financial transactions of over...