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Lloyds 3: Historic transfers and GMP equalisation In the latest Lloyds judgment, the court decided that past statutory transfers should have taken into account the obligation to equalise for GMPs. In this briefing we look at the judgment and consider the practical implications for pension schemes. ... Competition & Regulatory Newsletter European Commission sends Statement of Objections to Amazon for the use of seller data and opens second investigation into Amazon’s e-commerce business practices The European Commission issued a Statement of Objections to Amazon for the use of sell... International transfers of personal data - a way forward? The CJEU Schrems II decision in July caused a consternation in relation to international transfers of personal data out of the EEA and, initially at least, raised more questions than it answered. However, a number of these have now been answered following... Incentives Bulletin - November 2020 Office of Tax Simplification report; simplification of Capital Gains Tax; Investment Association Principles of Remuneration for 2021; COVID-19 issues for tax advantaged share schemes Office of Tax Simplification publishes a report on the simplification o... Real Estate Newsletter - November 2020 Topics include: Vacant possession - Capital Park v Global Radio Asbestos remediation - Pullman Foods v Welsh Ministers Telecoms Code - Cornerstone v University of the Arts Benefitted land - Bath Rugby v Greenwood Illegality defence - Stoffel & Co. v ... The perils of data: are mass claims for data privacy breaches the new norm? Bigger claims and bigger damages; handling collective actions in a world of third party funding and increased individual awareness   A version of this article first appeared in the Privacy Laws & Business UK Report, Issue 112 (November 2020) S... Unwired Planet v Huawei – Supreme Court confirms English Courts as global ringmasters of FRAND disputes We discuss the Supreme Court answers in Unwired Planet v Huawei to important questions in FRAND licensing disputes which have excited the imagination of lawyers and economists for many years. Those seeking a licence of standard-essential patents (“... Tax and the City Review for November 2020 Mike Lane and Zoe Andrews consider, inter alia, the decisions in Blackrock and Total; and the UK’s approach to the export of financial services to the EU after the end of the Brexit transition period. The FTT in Blackrock finds in favour of the tax... How Brexit might limit challenges to HMRC decisions Looking at the CJEU decision in Luxembourg v B in the context of the UK's proposed new Financial Institution Notice (which would allow HMRC to request information from financial institutions without prior tribunal approval – and without the... The New Normal for the Bank Levy A significant package of changes to the bank levy rules comes into force on 1 January 2021. Dominic Robertson explains why the changes were made, and outlines the effect of the reforms: including the impact on non-UK liabilities of banking groups, and on ...