Looking for debt finance to drive organic or inorganic business growth?
Here are some top tips from our debt experts Lenders tend to focus on downside risks when assessing a business’s suitability for lending. When making their assessment, lenders are primarily looking for evidence of resilience, that the business will sustain current activity levels and profits and not go backwards. Key areas of focus Lenders assess…
READ MORETronc systems in the UK hospitality sector: Understanding claims risks and legal support
The hospitality industry relies heavily on tronc systems to fairly distribute tips and service charges among staff. However, issues arising from tronc arrangements can expose employers to potential claims, particularly regarding unfair distribution, National Minimum Wage (NMW) compliance, unauthorised deductions from wages and constructive unfair dismissal. This article outlines the key HR and legal risks…
READ MOREFees for technical service in India
This insight is provided by Moore Singhi in India, fellow member of Moore Global network. After the recent G20 Summit in Brazil last year and following a bilateral meeting between India’s Prime Minister, Narendra Modi, and the UK’s Prime Minister, Sir Kier Starmer, announced that UK-India trade talks will relaunch in 2025. India being the…
READ MOREManaging the increase to employer national insurance contributions
This insight was originally published for use in the ‘Business Time in Essex’ magazine in collaboration with the Essex Chambers of Commerce. What are the changes to employer national insurance contributions (NICs)? Businesses are understandably concerned about the increase to employer national insurance contributions (NICs) announced in the most recent Budget. From April 2025, the…
READ MOREInvestors attracted to drinks industry and its supply chain
The UK’s food and drinks sector is the country’s largest manufacturing industry by turnover, valued at £104.4 billion, according to the Great Britain Department for Business & Trade, a powerhouse that surpasses both the automotive and aerospace sectors combined. The drinks industry, encompassing its producers and entire supply chain, represents a dynamic sector that has…
READ MORE英国国民(海外)签证:法律概览
英国国民(海外)(BNO) 签证是英国政府针对中国香港特别行政区发生的政治变化而引入的特有移民路径。这种签证为 BNO 身份持有人及其家人在英国生活、工作和学习提供一种途径。 背景 英国是未将香港交回中国之前,于1987 年设立了 BNO 身份。持有这种身份的香港居民可以保留与英国的联系,同时英国政府无需授予他们完整的英国公民身份。2020 年《中国国家安全法》实施后,英国开始为持有 BNO 状态的香港居民提供经修订的移民路径。 BNO 身份可与其他国籍或公民身份同时持有,但在某些情况下也可主动放弃或自动丧失。 资格 BNO 签证申请人必须年满 18 周岁且持有 BNO 身份。出生于 1997 年 7 月 1 日之后、无 BNO 身份的申请人,如果其父亲或母亲具备有效的 BNO 状态,也可申请 BNO 签证。可以在英国境内外申请。如果在英国境外申请,申请人的永久居住地必须在香港;如果在英国境内申请,申请人的永久居住地必须在英国、开曼群岛、马恩岛或香港。 申请时必须提供当前或者过期的 BNO 护照,但这并非强制要求;因为英国内政部可以向英国护照办公室核实申请人的 BNO 状态。无 BNO 护照的申请可能会延误处理时间。 永久居住地 英国内政部为确定“通常居所”(即永久居住地)而认可的文件证据类型并不固定,取决于申请人的情况。证明通常居所的文件示例包括雇佣确认函、银行对账单、水电气费用单、签证/移民文件、支付水单和纳税记录。 英国内政部通常会认可申请人无法提供以本人名义开具的书面证明的可信理由。 离境 申请人短暂离开其声称通常居住的国家/地区,不应导致其丧失将该国家/地区作为永久居住地进行申请的资格。举个例子,因海外求学、频繁商务出差或探亲等原因导致的离境,只要申请人在出境前通常居住在香港(适用于在英国境外申请),或英国(包括海峡群岛和马恩岛,适用于在英国境内申请),均不受影响。 若申请人在其他国家或地区拥有无限期居留或永久居留身份,则从英国境外申请 BNO 入境许可,可能无法满足“永久居住地”要求。 财务要求 申请人无需证明其具备一定资金。但是,申请人必须证明自己能在无需申请公共资金的前提下,在英国维持至少六个月的住宿和生活需求。英国内政部认可来自(例如亲友)第三方的可行财务协助和住宿帮助,视为满足财务要求。 在英国境内进行的申请,如果不满足财务要求,通常会被拒绝。但是,申请人可在移民规则范围之外获得 12 个月的居留许可。同样的例外规定不适用于在英国境外提交的 BNO 申请,也即不满足财务要求的…
READ MOREMoore Kingston Smith advises DataIQ on its merger with Data Leaders
Moore Kingston Smith Corporate Finance and Tax teams has advised DataIQ, a global collaboration and intelligence platform for data and AI leaders, on its successful merger with Data Leaders, a specialist in optimising team performance and impact with data-centric organisations. DataIQ equips leaders and their teams with the essential connections, knowledge and expertise to make…
READ MOREMoore Kingston Smith advises Equal Experts on employee ownership transition
Moore Kingston Smith recently guided Equal Experts stakeholders through the sale of the business to its employees, creating an employee ownership trust (EOT). Equal Experts, a global software and consulting firm rooted in agile software engineering, was founded in London in 2007. The firm uses around 3,000 consultants across ten locations on five continents, specialising…
READ MOREDo your company loans have an “unallowable purpose”?
For companies within the scope of UK corporation tax, the loan relationship rules set out how loans and other finance arrangements are taxed (or relieved). Unlike other rules governing the tax deductibility of expenditure, the loan relationship rules do not contain a general exclusion for expenditure of a capital nature. There is also no requirement…
READ MOREMoore Kingston Smith Corporate Finance advises Mactech Energy Group on its sale to Assystem SA
Moore Kingston Smith Corporate Finance has advised Mactech Energy Group, a leading workforce solutions provider in the civil nuclear, renewable and regulated sectors, on its sale to Assystem SA. Mactech is one of the largest specialist recruitment providers of technical workforce, planning process and project solutions to nuclear new build construction in the UK. Two…
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