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Tax and the City Review for June 2021 Mike Lane and Zoe Andrews consider Ramsay cases Hurstwood and Bostan Khan; Dodika on tax covenant claims; and the European Commission’s communication on Business Taxation for 21st Century. The Ramsay principles of statutory construction are applied... Stamp duty goes officially online - finally! HMRC's press release heralds the decommissioning of the stamp duty press machines as the "end of an era" as the 300-year old process of manually stamping documents to evidence that the required transfer tax has been paid is (officially)... European Commission publishes its inception impact assessment on horizontal block exemptions and guidelines On 7 June 2021 the European Commission published its inception impact assessment proposing policy options to update the: (i) R&D block exemption regulation; (ii) specialisation block exemption regulation; and (iii) guidelines on horizontal cooperation... Piercing the corporate veil and fraud This article summarises the principles by which a court may pierce the corporate veil in cases of fraud in light of recent case law. Introduction The principle of separation between corporate entity and shareholder has been enshrined in English law sinc... ECJ confirms parent companies may be held liable for JV competition infringements Considers ECJ's confirmation that parent companies may be held liable for joint venture competition infringements in the chloroprene rubber case INTRODUCTION On 26 September 2013, the European Court of Justice (ECJ) dismissed appeals in the chloropr... Nortel judgment ends super priority for pension claims in insolvency Considers the Supreme Court’s decision in the Nortel case, which held that the costs of complying with financial support directions are a provable debt This briefing considers the Supreme Court’s decision in Nortel Companies &... UK Supreme Court considers the 'balance sheet insolvency test' Sets out the key features of a recent judgment of the Supreme Court concerning the balance sheet test for insolvency in s123(2) of the Insolvency Act 1986 The UK Supreme Court has recently considered section 123(2) of the Insolvency Act 1986, which is of... Private Actions in Antitrust Law Commission proposes rules to facilitate damages claims by victims of antitrust violations On 11 June 2013, the European Commission published its widely anticipated proposal for a directive on rules governing private damages actions for breach of the EU a... Legal View: Change - as good as a rest? Looks at how customers can stay in control if the identity of their outsourcing supplier changes Mergers and acquisitions in the Technology sector can be a cause for concern for IT and Outsourcing customers who spend a great deal of effort and expense ch... Guide to Public Takeovers in Europe A general guide which discusses key aspects of takeovers law and practice in France, Germany, Italy, the Netherlands, Spain, Sweden and the United Kingdom This guide provides an overview of the key aspects of takeovers of listed companies in France, Germ...