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BLOG: When is VAT due or paid? The CJEU’s judgment in Case C-156/20 Zipvit v HMRC clarifies that, for the purposes of Article 168(a) of the Principal VAT Directive, VAT is neither “due” nor “paid” (and, therefore, no input tax is recoverable) where the recipient of ... The Space Law Review – 3rd edition – Taxation chapter Taxation chapter by Tom Gilliver surveying the conceptual framework relevant to the direct taxation of space companies Taxation chapter by Tom Gilliver surveying the conceptual framework relevant to the direct taxation of space companies  For compa... First competition case in Hong Kong involving alleged obstruction of investigation On 14 December 2021 the Hong Kong Competition Commission (Commission) commenced proceedings against Hong Kong Commercial Cleaning Services Limited (HKC) and Man Shun Hong Kong & Kln Cleaning Company Limited (MS) in the Competition Tribunal. Consistent... The UK Energy and Infrastructure Market: Reviewing 2021 and What’s to Come in 2022 To describe the pace of change in 2021 as dizzying is an understatement. Whilst changes to laws and policy in the UK energy and infrastructure sectors have been shaped by global issues such as decarbonisation, innovation, protectionism and resource scarci... BLOG: Full steam ahead for the UK’s implementation of the global minimum tax rules When is the best time to consult on the UK’s implementation of the OECD/IF GloBE model rules published on 20 December 2021 with the aim of requiring large multinational groups to pay a minimum 15% level of tax in each jurisdiction in which they ... Data Privacy Newsletter - Issue 17 Selected legal and regulatory developments in data privacy for November 2021 Last week’s Lloyd v Google LLC decision marked the end of an era as the Supreme Court concluded the widely followed wrangle between the tech-giant and Richard Ll... EFIG: European Banking Newsletter – November 2021 Development's in this month's edition include: EU-US Financial Regulatory Forum - European Commission publishes joint statement following September 2021 meeting Economy-wide climate stress test - ECB publishes letter to CEOs of significant ins... COVID-19: Ring-fencing of commercial rent debts Commercial premises from pubs to retailers form a fundamental part of the economy. Businesses operating from them have a crucial role to play in the post-pandemic recovery. The government is introducing a new regime which aims to help and protec... Employment Bulletin - November 2021 Direct offer before collective bargaining exhausted was unlawful inducement; Courier was worker despite having right to substitute; Compulsory liquidation was not a special circumstances defence Topics covered in this bulletin: Direct offer before col... Competition & Regulatory Newsletter (27 October - 9 November 2021) China launches public consultation on proposed amendments to Anti-Monopoly Law China launches public consultation on proposed amendments to Anti-Monopoly Law On 23 October 2021 China’s national legislature, the National People’s Congress, op...