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BLOG: Of chicken and eggs… Which comes first? This is the question that faced the Upper Tribunal in respect of the time of supply and VAT grouping rules in Prudential Assurance Company.
Financial Regulation group's banking and investment services column for Practical Law Nick Bonsall, Selmin Hakki and Emily Bradley, from the Financial Regulation group, publish their latest column for Practical Law. In their column for March 2023, Nick, Selmin and Emily draw out the key points from the Bank of England’s report on...
CMA Sustainability Guidelines The Competition and Markets Authority has published its long-awaited draft guidance on the application of UK antitrust law to sustainability agreements. The draft guidance aims to provide reassurance and certainty to businesses who are keen to work...
Tax and the City Review for March 2023 Mike Lane and Zoe Andrews discuss the CJEU’s judgment in the Gallaher case that the UK’s legislation at the relevant time was compliant with EU law and was proportionate without provision for deferral or payment in instalments. They also...
Employment Bulletin - March 2023 Topics covered in this bulletin: “Without prejudice” privilege did not apply to termination discussions Investment Association Shareholder Priorities for 2023: diversity targets Decision to overturn rejection of flexible working request did not...
Data Privacy Newsletter - Issue 21 In this issue: Regulator guidance, DPDI Reform, enforcement actions, views from South East Asia, Data Protection and Privacy at Slaughter and May It was fantastic to see so many of you again in person at our Data Privacy Forum in December. We greatly...
2023 HR Budget Briefing Despite the Government having made a number of other “fiscal statements” in the last 12 months, today’s Budget still contained a number of new and noteworthy tax and financial support measures affecting employees and their employers....
Competition & Regulatory Newsletter: European Commission clarifies concerns by issuing new Statement of Objections to Apple over App store rules The European Commission has recently issued a new Statement of Objections to Apple, clarifying its concerns in respect of Apple’s App Store rules for music streaming providers. This replaces a prior Statement of Objections sent to Apple in April...
BLOG: Relief for R&D Expenditure: A Brief Respite or a Change in Strategy? In what feels like an everchanging landscape of UK tax relief on research and development (R&D) expenditure, Chancellor Jeremy Hunt in his Spring Budget 2023 announced further reforms to the UK R&D tax relief regime and hinted at the UK...
BLOG: Because it's all about the base, about the base... Two years' ago I wrote a post entitled "Has the Chancellor really just announced a UK corporation tax rise of over 30%?" the gist of which was that by putting the headline rate of corporation tax up from 19% to 25% without narrowing the tax base the...