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Brexit Essentials: Brexit according to the manifestos This briefing summarises the main parties’ policies on the Brexit process, and the headline views of each party on the shape of the UK’s future relationship with the EU. The outcome of the election could materially affect the timing (and like... What does independent taxation mean? The Labour Party has been in trouble this week due to its promise to scrap the UK tax marriage allowance. This allowance was introduced in 2015 and enables a non-working spouse or civil partner to transfer £1,250 of their tax personal allowance to t... Incentives Bulletin - November 2019 New guidelines on executive remuneration; General election manifesto pledges; R Toone v W Ross employee benefit trusts payments; Christa Ackroyd Media Limited v HMRC IR35 Topics covered in this bulletin: New guidelines on executive remuneration Gener... Take care before you share: the ICO's draft Data Sharing Code of Practice This briefing considers the ICO's draft Data Sharing Code of Practice, and offers some practical tips for organisations looking to review their approach to data sharing.  In July, the Information Commissioner's Office ('ICO') published a draft Data Sharin... Competition & Regulatory Newsletter European Commission approves Telia/Bonnier Broadcasting with FRAND remedies On 15 November 2019 the European Commission announced that, after a Phase II investigation, it has approved the proposed acquisition by Telia of Bonnier Broadcasting conditionally... Going green: How the financial markets are adapting to a sustainable economy Green and sustainability-linked financial products are a key component in developing an economy that can mitigate the effects of climate-related and sustainability challenges. Following Slaughter and May’s green finance panel session earlier this m... Is now a good time for a UK digital services tax? The message was clear at last week's OECD public consultation on the reform of the international tax rules that there is a need to fix the rules to avoid the chaos of a multitude of unilateral digital service tax (DST) measures. Labour's Fair Tax Programme: the £6.2bn question... ...or "Seeing as everyone else is now giving 'fact-checking a go'". When Labour published its 2019 Election manifesto last week it was accompanied by a document entitled "Funding Real Change" which set out where Labour intende... Transforming Interest Rate Benchmarks: LMA’s Compounded Rates Facilities Agreements - key points for borrowers This briefing highlights some of the key features of the Loan Market Association’s Exposure Drafts of particular interest to borrowers. Syndicated loans are trickier to transition to risk-free rates than certain other financial instruments. For the... The Legal 500: Blockchain Country Comparative Guide 2019 - Hong Kong chapter The Blockchain Country Comparative Guide aims to provide an overview of the law and practice of blockchain law across a variety of jurisdictions. This chapter relates to HK law. Please provide a high-level overview of the blockchain market in your jurisd...