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Merricks v Mastercard: What does the Supreme Court’s judgment mean for the future of collective proceedings in the UK? On 11 December 2020, the Supreme Court handed down its much-anticipated judgment in Merricks v Mastercard (“Merricks”). The judgment represents a significant development for the future of the UK’s collective proceedings regime. The Supr... EFIG: European Banking Newsletter - December 2020 Development's in this month's edition include: List of Supervised Entities – ECB publishes updated list Climate-related and environmental risks – ECB publishes final guide on supervisory  expectations for SSM banks BRRD, SRM... Incentives Bulletin - December 2020 Financial Reporting Council Review of Corporate Governance Reporting; Federated Hermes letter to FTSE 100 companies; Glass Lewis 2021 UK Proxy Paper Guidelines;  QCA Remuneration Committee Financial Reporting Council Review of Corporate Governance R... Halliburton v Chubb: Supreme Court clarifies English rules on apparent bias of arbitrators The UK Supreme Court has delivered what is now the leading English judgment on arbitrator conflicts in Halliburton Company v Chubb Bermuda Insurance Ltd [2020] UKSC 48. The decision clarifies the principles to be applied by the English court when assessin... More questions than answers in the Gallaher appeals The Upper Tribunal has decided in the Gallaher case that a number of questions should be referred to the CJEU to prior to the end of the transition period on 31 December 2020, although Judge Beare in the First-tier Tribunal (FTT) had decided such a refere... The International Comparative Legal Guide - Corporate Tax 2021: Expert analysis chapter William Watson contributes the Expert analysis chapter, "Fiscal State aid: the Commission rebuffed" to The International Comparative Legal Guide - Corporate Tax 2021 The prohibition on State Aid is contained in the main EU Treaty and is an unde... The International Comparative Legal Guide - Corporate Tax 2021: UK chapter William Watson and Zoe Andrews contribute the UK chapter to The International Comparative Legal Guide - Corporate Tax 2021 Written in question and answer style, this article provides a broad overview of common UK corporate tax issues on inward investment... BLOG: Carbon Pricing: making polluters pay post-Brexit In many countries carbon pricing has become a key part of the journey to decarbonisation. Currently, the World Bank reports that there are 64 carbon pricing initiatives around the world which have either been implemented or are scheduled for imp... VAT and the sharing economy Yesterday HMRC published a call for evidence on VAT and the sharing economy. It is another piece in the puzzle of whether and how tax rules should be adapted to reflect the change in ways of doing business and the growth of the digital economy.  This... EU-UK double tax treaty dispute resolution after 2020 With effect from the end of the Brexit transition period, the UK will revoke the Double Taxation Dispute Resolution (EU) Regulations 2020 which had come into effect on 14 February 2020.