Search results

Competition & Regulatory Newsletter: Digital Markets, Competition and Consumers Bill introduced to UK Parliament On 25 April 2023, the Digital Markets, Competition and Consumers Bill was introduced into the UK Parliament. The Bill creates a new targeted regime aimed at increasing competition in digital markets and updates investigative and enforcement powers related... Tax and the City Review for April 2023 Mike Lane and Zoe Andrews discuss the FTT’s decision in Muller (application of intangible fixed assets rules to an LLP), the UT’s decision in Prudential (interaction of VAT grouping and time of supply rules) and some Spring Finance Bill measur... Real Estate Newsletter - April 2023 Topics include: Conclusivity provision - Sara & Hossein Asset Holdings v Blacks Outdoor Actionable nuisance - Fearn & Others v Board of Trustees of the Tate Gallery AGA on assignment - Alma Property Management v Crompton & Another Accessing n... BLOG: Stamp duty reform proposal published on Tax Administration and Maintenance Day It has become a bit of a tradition that a fiscal statement is followed by a further day of tax-related announcements and publications. The tax administration and maintenance day following the Spring Budget 2023 took place on 27 April 2023 – just in time t... Pensions Bulletin - April 2023 Our April 2023 Pensions Bulletin covers Climate risk reporting; guidance on transfers from the Pension Scams Industry Group; Lifetime allowance changes; trustee diversity; Value for Members assessments; and derivatives clearing exemption. In this month&r... Employment Bulletin - April 2023 Topics covered in this bulletin: April 2023 employment rates and limits and other developments New targets for ethnic diversity on boards Employment Tribunal failed to assess whether rushed dismissal to avoid enhanced pension was age discrimination ... Competition and Regulatory Newsletter: European Commission revises Article 102 Guidance The European Commission has recently announced a package of measures marking a significant policy shift in its approach to enforcing abuse of dominance cases. The measures include specific amendments to the existing 2008 Guidance on the Commission’s... BLOG: Proposals for a single R&D tax regime: a death knell for the SME regime? Last week, HM Treasury released its Summary of Responses document to the consultation published earlier this year seeking views on the design of a single research and development (R&D) tax relief regime – or, in other words, the collapsing of th... Trucks Litigation: Court of Appeal finds conflict within the RHA’s class but upholds certification On 25 July 2023, the Court of Appeal delivered its judgment regarding two connected appeals, which sought to challenge the Competition Appeal Tribunal’s (CAT’s) decision last year to grant the Road Haulage Association’s (RHA’s) app... BLOG: Beneficial ownership from a UK perspective Beneficial ownership (or beneficial entitlement) concepts are used across the UK tax code in relation to domestic provisions as well as in the application of double tax treaties. Since the Court of Appeal’s decision in Indofood in 2006, the majority view ...