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Tax and the City Review for October 2020 Mike Lane and Zoe Andrews look at the decisions in McCabe and Newey; HMRC statistics; ESMA recommendations; and plans for an EU-wide system for withholding tax relief at source. The Upper Tribunal confirms in McCabe that arguments made by HMRC as part...

Pensions Bulletin - September 2020 Welcome to the September 2020 Pensions Bulletin from Slaughter and May. In this month’s edition, we focus on the Government’s proposals for climate risk reporting by large pension schemes and recent announcement on the increase in the...

Improving governance and reporting of climate-related issues in occupational pension schemes: Government publishes proposals This briefing summarises the August 2020 DWP proposals for trustees of larger pension schemes to comply with the TCFD Recommendations. blockquote { font-style: normal!important; border: none!important; } .quote--purple { background: #4e264f...

Debt finance post-lockdown: Prepare for the worst, hope for the best This publication outlines key issues for treasurers contemplating debt financings, refinancings or restructurings in the coming months and some of the themes that are starting to emerge. The debt markets were dominated by amendments and waivers,...

Part VII transfer from LGAS to ReAssure In this briefing note, Robert Chaplin (Partner) and Ed Steward (Associate) discuss key aspects of Zacaroli J’s landmark judgment in the highly anticipated Part VII transfer of the mature savings business of Legal and General Assurance Society to...

Tax and the City Review for August 2020 Mike Lane and Zoe Andrews look at, inter alia, EU proposals for modernising VAT on financial services and the decision in BlackRock which shows up some of the flaws in the current system. BlackRock loses its European appeal on VAT on management...

Standards in tax: the influence of economics and politics on tax policy and tax preferences Steve Edge argues that we are, once again, in the midst of the debate as to whether the rules of economics or politics should determine tax policy — and what sorts of actual or perceived tax avoidance should be targeted by tax administrators. Over...

Insurance Newsletter - July 2020 This newsletter highlights selected legal and regulatory developments in insurance. In this newsletter: The future of insurance regulation post-Brexit Green recovery and the insurance sector The impact of COVID-19 on insurer solvency

Tax and the City Review for July 2020 Mike Lane and Zoe Andrews review the decision to delay the reporting deadlines under DAC6; claims for carry back loss relief on the basis of anticipated losses; the US stance on Pillar One; and the replacement of NAFTA by USMCA in US treaties. The...

Tax and the City Review for June 2020 Mike Lane and Zoe Andrews consider the Supreme Court decision in Fowler on tax treaty interpretation; and the Court of Appeal decisions in NCL Investments and Smith & Williamson and Investec. The Advocate General opinion on the “insurance...