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BLOG: Health and Social Care Levy of 1.25% hits employment income at 2.5% The UK Government announced its "Build Back Better" plan for health and social care, including a funding proposal based on the introduction of a 1.25% Health and Social Care Levy plus an increase in dividend taxation by 1.25 percentage points.  ... Corporate Group Liability and ESG - A good time to review For corporate groups, addressing Environment, Social and Governance factors (ESG) successfully will require a co-ordinated effort across the whole of the group. New legislation and case law including Okpabi, Vedanta and Maran , as well as a general harden... BLOG: Q: What's unallowable, but not disallowed? The question "what's unallowable, but not disallowed?" is the riddle thrown up by the latest First-tier Tribunal decision on the loan relationships unallowable purpose rule in Kwik-Fit. Delivering Net Zero: The UK Hydrogen Strategy - Investable or a risky business (model)? To create a viable low carbon hydrogen economy in the UK, a business model will be required which both encourages investment in production and stimulates demand in this nascent sector. Careful risk allocation will be key to the success of hydrogen product... Hong Kong Competition Commission urges trade groups to review membership rules This Briefing looks at the Hong Kong competition agency’s recent guidance on the trade associations’ admission rules, and discuss practical tips for reviewing membership policies with a view to compliance with competition law. Most industry a... Competition & Regulatory Newsletter (4 - 17 Aug 2021) Latest enforcement action in the CMA's crusade against pharma excessive pricing abuses Latest enforcement action in the CMA’s crusade against pharma excessive pricing abuses This summer has seen a spate of enforcement activity by the CMA again... EFIG: European Banking Newsletter - August 2021 Development's in this month's edition include: COVID-19 – ECB publishes speech to Economic and Monetary Affairs Committee Climate-related risk and financial stability – ECB and ERSB publish joint report CRR – SRB publishes g... Conegate: interpretations of the value shifting rule Mike Lane argues that the case of Conegate Ltd provided a great opportunity for the FTT to answer some of the longstanding questions on the value shifting rule in TCGA 1992 s29 There are certain longstanding questions as to how the value shifting rule in... Competition and Regulatory Newsletter General Court requires the European Commission to re-examine Lufthansa’s request to waive merger condition General Court requires the European Commission to re-examine Lufthansa’s request to waive merger conditionThe General Court of the European Union pa... Geo-blocking: new rules for traders Geo-blocking: new rules for traders. We look at some of the key areas covered by the EU’s new Geoblocking Regulation, together with actions businesses can take now to prepare for its implementation. Businesses that offer goods or services in the EU have u...