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Employment Bulletin - March 2020 Topics covered in this bulletin: Dismissal was unfair because dismissing officer was not told of key fact Inaccurate rebuttal of whistleblowing allegations was a detriment but employer’s motive was damage limitation Dismissal of employee with c... Competition & Regulatory Newsletter On 19 February 2020 the UK Supreme Court handed down its judgment in Micula and others v Romania. The judgment is the latest installment in the ongoing attempt by brothers Viorel and Ioan Micula to enforce an investment arbitration award made in their fav... European Commission Unveils Bold European Approach to AI Regulation In this briefing we consider the proposals set out in the European Commission's White Paper “Artificial Intelligence - A European approach to excellence and trust”. The European Commission has published a White Paper entitled “Artif... Incentives Bulletin - February 2020 Topics covered in this bulletin: Draft legislation: the loan charge review Revised guidance notes on terms of reference for audit, remuneration, and nomination committees MLD5 and the Trust Registration Service HMRC Employment Related Securities Bul... SFC Enforcement Trends As we welcome the year of the rat, it is useful to review the enforcement activities of the Securities and Futures Commission (SFC) in the past year, as well as project the upcoming focuses and priorities of the SFC. The SFC concluded a number of high pro... International tax reform could increase global tax revenues by up to 4% While discussions continue on the design and technical detail of international tax reform under Pillars One and Two, the OECD Secretariat has the difficult task of modelling the impact of the changes.  At the OECD’s webcast on 13 February, the ... Tax and the City Review for February 2020 Mike Lane and Zoe Andrews look at the government’s post-Brexit ambitions for the financial services sector and at HMRC’s further guidance on the hybrid capital instruments rules and their statistics on DPT receipts. They also consider the UT d... Competition Law in the Digital Age Our Competition Law in the Digital Age newsletter is a quarterly publication intended to provide insights on modern-day competition law developments in a bite-sized format. This edition covers the interim report from the UK competition authority on online... Pensions Bulletin - February 2020 Topics covered in this bulletin: “Clearer, tougher, quicker”: tPR powers, old and new PPF Levy: Change in risk methodology spells bigger bills for bigger schemes RPI v CPI: Two cases and a Government consultation Looking ahead Transfer pricing aspects of financial transactions The OECD’s much-anticipated Transfer Pricing Guidance on Financial Transactions will form a new Chapter X of the Transfer Pricing Guidelines (TPG) and will add a new section to Chapter I on risk-free and risk-adjusted rates of return.