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Recent IBOR developments in the loan market With the mammoth task of transitioning away from LIBOR coming to an end, the focus has turned to interest rate benchmark reform in non-LIBOR currency jurisdictions. Recent developments in two such jurisdictions – Canada and Europe – have...
Insurance Newsletter - November 2023 In this newsletter we discuss: the Consumer Duty in practice, FCA insurance market priorities and themes from our best friends seminar. In this newsletter we discuss: The Consumer Duty in practice FCA insurance market priorities Themes from our best...
Commentary: Multinational Top-up Tax in Part 3 of the Finance (No.2) Act 2023 Zoe Andrews has written the commentary on the Multinational Top-up Tax provisions in Part 3 of Finance (No. 2) Act 2023 (and associated Schedules) for the Tolley’s Finance Act Handbook.   Part 3 is the starting point for the UK’s...
BLOG: Stamp duty in the Autumn Statement 2023: update on the 1.5% charge and extension of the growth market exemption The Budget Resolutions published following the Autumn Statement 2023 give temporary statutory effect to provisions intended to remove the UK’s 1.5% stamp duty charge in many circumstances where it would have previously been disapplied under EU law...
Tax Journal – Autumn Statement 2023 Making full expensing – 100% first year capital allowances for investment in qualifying plant and machinery – permanent is the headline corporation tax measure from Autumn Statement 2023. In the Chancellor’s own words : “Worth...
BLOG: R&D Tax in the Autumn Statement 2023: A tale of two regimes For those, like me, who have been following the ever-changing research and development (R&D) tax relief landscape in the UK over the past few years, it will have come as no surprise that the Chancellor, in his Autumn Statement 2023, delivered the...
2023 HR Autumn Statement Briefing The 2% cut in the main rate of employee’s National Insurance Contributions is likely to be at the forefront of employees‘ minds following the Government’s Autumn Statement today, but there were also other important announcements that...
Competition & Regulatory Newsletter: Altice loses appeal against European Commission gun-jumping fine Altice loses appeal against European Commission gun-jumping fine On 9 November the European Court of Justice handed down its judgment confirming that the Commission was right to fine Altice for gun-jumping. The Court nevertheless reduced the amount of...
BLOG: Autumn Statement 2023: ORIP out - UTPR in As trailed on X (previously Twitter), the Chancellor delivered the Autumn Statement on 22 November 2023 with “110 different measures to grow the British economy”. I admit that I have not counted the measures to verify this, but the list of tax measures...
Price Fixing Proceedings Against Hong Kong Property Agency Hong Kong Competition Commission takes Midland to court whilst its rival Centaline benefits from leniency On 14 November 2023, the Hong Kong Competition Commission (the Commission) announced that it had commenced proceedings against real estate agencies...