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Tax and the City Review for January 2023 Mike Lane and Zoe Andrews discuss the cases of Centrica (expenses of management) and Kwik-Fit (unallowable purpose), the consultation on the VAT exemption for fund management services, amendments to the taxation of reinsurance of BLAGAB and the 2022 repor... BLOG: International tax reform – now more worth the effort? At a webinar on 18 January, the OECD presented its findings on the impact of international tax reform in advance of the full report which will follow in the coming months. Employment Bulletin - January 2023 Topics covered in this bulletin: Employment law changes from 2023 Settlement offer at grievance hearing was “without prejudice”  Need for consultation before dismissal of employee in redundancy pool of one Horizon scanning  Employment la... Competition & Regulatory Newsletter: Two Advocate General opinions issued in relation to sports competitions: European Super League and International Skating Union cases In recent weeks, Advocate General Rantos has issued two opinions that could have a significant impact on future cases related to sports competitions, should the European Court of Justice agree with the Attorney General’s conclusions. In the European... Listed companies: what to expect in 2023 - Part 2 After a year shaped by geopolitical tensions, UK political turmoil, the fall-out from COVID-19 and economic volatility, we look at developments anticipated this year that will affect the rules and expectations around companies listed in the UK. In this se... Insurance Outlook 2023 In this briefing we look ahead to expected legal and regulatory developments affecting the insurance industry during 2023. This includes prudential regulatory reform, changes to insurer insolvency rules, a new retail disclosure regime, the introduction of... Tax and the City Review for September 2023 In their latest Tax and the City article, Mike Lane and Zoe Andrews consider two Upper Tribunal decisions: JTI Acquisitions, on the application of the unallowable purpose rule, and Hotel La Tour on the recoverability of input VAT on advisers’ fees i... BLOG: Has the UK just abolished its 1.5% stamp duty charge? "I see the 1.5% is being removed!” was the subject line of a client e-mail received early last Thursday afternoon in light of HMRC’s latest announcement. To which the answer is “not quite!” Financial Regulatory Divergence between the UK and EU Financial services has been lauded by the UK government as an area where regulatory divergence between the UK and EU will yield a Brexit dividend. But the current extent of divergence, and its direction of travel, is context-specific and it is easy to los... Employment Bulletin - September 2023 Topics covered in this bulletin: HR spotlight conference Right to participate in share incentive plan transferred under TUPE EAT guidance on assessing the date of a TUPE transfer Unilateral imposition of new contract could be a dismissal Scope of d...