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BLOG: Beneficial ownership: perspectives across Europe Across a number of European jurisdictions, relief from withholding tax may be denied where the recipient of a dividend, interest or royalty payment is not also the beneficial owner of the relevant payment. The test for determining whether the recipient...
Competition & Regulatory Newsletter: Court of Justice rules in favour of Commission decision prohibiting Hutchison 3G (Three) / Telefónica (O2) merger On 13 July 2023, the European Court of Justice (CJ) handed down its judgment in Commission v CK Telecoms UK Investments Ltd, finding that the General Court (GC) had erred in its ruling annulling the European Commission’s prohibition of the proposed...
UK Enforceability of non-compete clauses The UK Government recently announced proposals to limit the duration of non-compete clauses to three months. If implemented, the UK rules will only restrict the terms of non-compete clauses included in employment and worker contracts. They would not...
Tax and the City Review for July 2023 In their latest Tax and the City article, Mike Lane and Zoe Andrews consider two recent Court of Appeal decisions: Royal Bank of Canada on the application of the UK/Canada double tax treaty, and Civic Environmental Systems Ltd on the effect of an increase...
Employment Bulletin - July 2023 Topics covered in this bulletin: Court of Appeal confirms CAC jurisdiction over European Works Councils post Brexit Regulations allowing agency workers to replace workers taking industrial action ruled unlawful Injunction to enforce non-compete...
Pensions Bulletin - July 2023 Mansion House proposals; contracted-out rights made without actuarial confirmation were invalid; connection deadline for pensions dashboards; Annual Funding Statement 2023; leveraged LDI; employer distress; ESG In this month’s Pensions Bulletin, we...
EU adopts Foreign Subsidies Implementing Regulation EU adopts foreign subsidies Implementing Regulation Foreign Subsidies Implementing Regulation adopted – with (some) relaxation of the administrative burden On 10 July 2023, the European Commission (EC) adopted the final text of the legislation...
The International Comparative Legal Guide to Fintech 2023 Fintech Partners James Cook and Rob Sumroy and Professional Support Lawyers Natalie Donovan, Selmin Hakki, Emily Bradley, Cindy Knott, Clare Fletcher and Richard Barker provide corporate counsel and international practitioners with an overview of the UK...
The International Comparative Legal Guide to Fintech 2023 - Hong Kong Chapter Partner Vincent Chan provides corporate counsel and international practitioners with an overview of the Hong Kong legal and regulatory landscape for fintech.    This chapter is from The International Comparative Legal Guide – Fintech...
Data Privacy Newsletter - Issue 22 In this issue: Regulatory guidance, Enforcement overview, Case law update, Views from South East Asia, and Data Privacy at Slaughter and May It has been fantastic to catch up with a number of you in recent weeks, particularly during...
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...
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...
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...
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,...