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P&E Update: Pensions Bulletin
Contracting-out Government response; PPF consultation on triennium; PPF long service cap; Auto-enrolment consultation on new employers; Auto-enrolment earnings trigger; Finance (No.2) Bill Topics covered in this bulletin:
The Watch List
New Law
Contracti...
P&E Update: Employment/Employee Benefits Bulletin
Contractors: European perspective; Indirect discrimination; TUPE: ELI; Redundancy: offer of suitable alternative employment; Brexit White Paper; Gender pay gap reporting; BEIS Committee Report Topics covered in this bulletin:
New Publication
Contractors:...
Getting the Deal Through: Tax Controversy 2018
Richard Jeens is the contributing editor of the fifth edition of “Getting the Deal Through: Tax Controversy”, a publication summarising the framework for tax disputes in eighteen different jurisdictions. Each jurisdiction brings its own challenges to reso...
Discovery of the Tooth
Few tax cases manage to elicit such intractable feelings of crossness in me as the saga of HMRC v Tooth which has come to an end with the Supreme Court judgment of 14 May 2021. I am astonished that a point which was, frankly, utterly obvious had to go all...
From CCCTB to BEFIT: the European Commission's plan to future-proof taxation
The Commission's Communication on Business Taxation for the 21st century sets out reams of important tax policy announcements, whilst evidencing what seems like a growing enthusiasm for acronyms on this side of the Atlantic.
The Winds of Change: Option fees for offshore projects
In February, the Crown Estate announced the successful bidders of its much anticipated Offshore Wind Leasing Round 4, the first auction round since 2010. These results – and, most particularly, the option fees bidders were willing to pay &ndash...
The Lugano Convention: A setback for UK accession, but we’ll always have The Hague
The UK’s chances of re-joining the Lugano Convention, an international agreement on jurisdiction and the enforcement of judgments, have been dented by the European Commission’s recommendation that the EU not consent to the UK’s accession...
The Class Actions Law Review - 5th edition - Hong Kong chapter
Class actions and major group litigation can be seismic events, not only for the parties, but also whole industries and parts of society. The Class Actions Law Review (5th edition) explains the relevant procedures, developments and factors in play in some...
Supreme Court confirms (again) that Ramsay is a principle of statutory construction
We all love a good Ramsay case. Particularly one from the Supreme Court which does not upset the apple cart and require a re-learning of principles! And one in which HMRC is not involved makes for an interesting change.
The Pensions Regulator's New Teeth: How Might They Bite Lending Transactions?
In their article, first published in the Butterworths Journal of International Banking and Finance Law (Vol.36 - No.4), Kathrine, Rhiannon, Richard and Rebecca outline how risks relating to DB pension scheme liabilities affect financing transactions, the ...