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Beneficial entitlement in Hargreaves: is Indofood now part of UK domestic law? In the recent Hargreaves judgment, the Upper Tribunal held that a UK company was not beneficially entitled to interest when it was obliged to pay similar sums to a non-UK entity. The decision effectively seeks to import the international fiscal meaning of... Real Estate Newsletter - July 2023 Topics include: Statutory trust - R (Day) v Shropshire Council Meaning of "Live/Work" - AHGR v Kane-Laverack Relief from forfeiture - Chug v Dhaliwal Residential service charge - Grey GR v The Leaseholders Statutory Notice - Mooney v Whiteland ... Competition & Regulatory Newsletter: CMA issues final report on market study into the supply of road fuel in the UK On 3 July 2023, the Competition and Markets Authority published its final report in connection with its market study into the supply of road fuel in the UK. The CMA has reached the conclusion that competition in the retail market for the supply of road fu... EFIG: European Banking Newsletter - July 2023 Development's in this month's edition include: Sound practices in counterparty credit risk governance and management - ECB consults on report 2024 Benchmarking exercise for internal models – EBA publishes final draft ITS Single Supervi... The PRA consults on Solvency II reform On 29 June the PRA published the first in a series of consultations (CP12/23) setting out details of its proposed implementation of “Solvency UK”. As highlighted in the Treasury announcement accompanying its recent draft statutory instruments,... The Transfer Pricing Law Review - 7th edition - United Kingdom chapter Preface by Steve Edge and Dominic Robertson for the seventh edition of The Transfer Pricing Law Review. UK chapter by Steve Edge, Dominic Robertson and Tom Gilliver. Given their economic importance, transfer pricing rules will be high on the corporate ta... EFIG: European Banking Newsletter - June 2023 Development's in this month's edition include:  Leverage ratio calculation - ECB v Crédit Lyonnais Signposting tool for supervisory reporting - EBA publishes statement  MLD4 - EBA publishes Consultation Paper  CRR - Pri... Competition & Regulatory Newsletter: European Commission adopts new horizontal block exemption Regulations and Guidelines On 1 June 2023, the Commission published its long-awaited revised Research and Development Block Exemption Regulation and revised Specialisation Block Exemption Regulation (together, HBERs), alongside revised Guidelines on horizontal cooperation. The revi... Value for money: a changing retail investment landscape in the UK and the EU This briefing examines the developing regulatory landscape, looking specifically at the European Commission's recently published Retail Investment Strategy (RIS) that would require manufacturers and distributors of investment products to ensure that t... So Near, So FFAR - How Legal Challenges to FIFA's New Football Agent Regulations Are Playing Out In Europe As we get closer to its full implementation on 1 October 2023, this briefing looks at recent legal challenges in European courts against FIFA’s new Football Agent Regulations (FFAR), including the decision by a Dortmund court in May to stop the impl...