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Back to basics - tax relief for employer contributions Emma Game writes on tax relief for employer contributions to UK registered and unregistered pension schemes; covers spreading rules. Tax relief for employer contributions to a UK registered pension scheme is governed by normal corporation tax...
Government proposes new changes to Hong Kong’s data privacy law to tackle doxxing This article concerns the proposed changes to Hong Kong’s data privacy law regarding doxxing and the new powers of the Privacy Commissioner for Personal Data. As foreshadowed in the paper prepared by the Hong Kong Government on the proposed reforms...
BLOG: India scraps retrospective application of tax on indirect transfers: what does it mean going forward? Last week the lower house of the Indian Parliament passed The Taxation Laws (Amendment) Bill, 2021 (the Bill). The Bill is significant. It removes the retrospective application of the rules on the taxation of gains arising on the transfer of shares in a...
BLOG: Litigation on an epic scale... If you say it in a deep enough voice, "litigation on an epic scale" sounds like it may be the trailer for the latest summer blockbuster which is fitting because it is actually the Court of Appeal's (CoA) verdict on what was unleashed by the dispute...
Competition & Regulatory Newsletter (21 July - 3 August 2021) UK government seeks to create “best in class” competition regime  UK government seeks to create “best in class” competition regime On 20 July 2021 the UK government launched a consultation setting out its vision for...
Will adopting a PET improve your privacy? CDEI publishes new guide on privacy enhancing technologies The Centre for Data Ethics and Innovation explores the role privacy enhancing technologies play in enabling data sharing and analysis while protecting the privacy of sensitive data.  As many organisations struggle to unlock the full value and...
The Lending and Secured Finance Review - 7th edition - Hong Kong chapter The Lending and Secured Finance Review provides an overview of the developments in the corporate lending and secured finance markets in 21 different countries and the challenges and opportunities facing market participants. This chapter in the 7th...
Continued focus on tech: China’s first merger prohibition in the digital space (and more gun-jumping decisions) This article examines China’s first merger prohibition on tech deals - the prohibition of Huya/DouYu and recent tech gun-jumping decisions. In another example of China’s increasing scrutiny over the digital sector, on 10 July 2021 the State...
Cross-Border Insolvency in Hong Kong - An Order to Recognise and Assist This client briefing considers the recognition and assistance which Hong Kong courts may give to foreign insolvency proceedings. “Since the court resumed hearings in May [2020] more than half the petitions I have heard have involved listed...
Pensions Bulletin - July 2021 In this month’s Pensions Bulletin, we examine the Government’s finalised proposal for the new “employer resources” test which if failed gives the Pensions Regulator (TPR) discretion to issue a Contribution Notice. We also look at...