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British Tax Review - Finance Act 2023: Section 4: amount of relief for expenditure on research and development Section 4 of the Finance Act 2023 makes various changes to the rates of relief in respect of the UK’s tax relief regimes for research and development, the research and development expenditure credit which generally applies to “large” com... EFIG: European Banking Newsletter – October 2023 Developments in this month's edition include: Climate-related litigation risks – ECB publishes speech EBA launches 2023 EU-wide transparency exercise MREL reforms – ECON publishes draft report Resolvability heat map – SRB publi... Competition & Regulatory Newsletter: Sustainability issues in merger review The treatment of sustainability issues in merger review is an increasingly hot topic. This interest is reflected in the September edition of the Competition Merger Brief, which notes that sustainability considerations are an increasingly relevant and impo... Hong Kong Spin-Off Listings: Key Considerations This publication highlights the key considerations for businesses contemplating a Hong Kong spin-off listing. Introduction This publication highlights the key considerations for businesses contemplating a Hong Kong spin-off listing. Spin-off listing re... Planning for RPI reform Reform of the Retail Prices Index (“RPI”) may expose issuers of, and investors in, RPI-linked securities to the risk of uncertainty in determining the applicable inflation rate for those securities after 2030. This will be particularly relevan... Solvency UK - Reforms to the matching adjustment On 28 September the PRA published a consultation (CP19/23) on proposed reforms to the matching adjustment (MA). These follow on from the publications in June of draft statutory instruments by HMT and a PRA consultation on other aspects of Solvency II refo... SFC Amends the Hong Kong Codes on Takeovers and Share Buy-backs On 29 September 2023, the amendments to the Codes on Takeovers and Mergers and Share Buy-backs (the Codes) took effect. This follows the consultation made by the Hong Kong Securities and Futures Commission (SFC) on proposed changes to the Codes, all of wh... Competition Law in the Digital Age - October 2023 Our Competition Law in the Digital Age newsletter is intended to provide insights on modern-day competition law developments in a bite-sized format. This edition covers the ECJ's GDPR ruling, the German Lieferando probe, the French cloud market study,... Pensions Bulletin - September 2023 Climate scenario analysis; investment disclosure; Pension Protection Fund 2024/25 levy; extension of auto-enrolment; Pension Protection Fund compensation; equality legislation; Taskforce on Nature-related Financial Disclosures In this month’s Pensi... BLOG: Where are you on Pillar Two? Advisers and businesses would be wise not to hold out for finality and certainty before engaging with these highly complex and evolving rules. The first instalment of the UK legislation to implement Pillar Two was enacted in July as Part 3 (multinational ...