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Decision time for the UK Government on the CFC State aid challenge The time limit for the UK to appeal the EU’s State aid decision in relation to the UK’s CFC regime is fast approaching, and we still do not know whether the UK itself will appeal. This is a political decision that needs to be made by the UK Go... Employment Bulletin failure to enhance shared parental pay; employers required to record daily working time; transfer of undertaking under the Acquired Rights Directive; knowledge of disability Topics covered in this bulletin: No discrimination in failure to enhance shared ... The Corporate Tax Planning Law Review – inaugural edition Sara Luder and Dominic Robertson contribute the UK chapter to this Review which looks at the most important aspects of tax planning for multinational corporate groups in 20 different countries. This inaugural edition of The Corporate Tax Planning Law Rev... OECD's update on the digital economy Earlier today, the OECD's G20 Inclusive Framework on BEPS published a Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitisation of the Economy, detailing the technical work to be undertaken in respect of rev... The SFC clarifies licensed corporations’ obligation to disclose internal investigations against outgoing employees The SFC clarifies licensed corporations’ obligation to disclose internal investigations against outgoing employees As part of the recently revamped licensing process, licensed corporations are now required to disclose information about any internal invest... UK tax free cross-border transfers In the recent case of Gallaher, the UK’s First-tier Tax Tribunal reached a surprising conclusion on the UK’s intra-group transfer regime. Market Abuse Regulation - Periodic financial reporting and inside information The FCA has finalised its guidance on periodic financial reporting and inside information. This briefing summarises the guidance and what companies should be doing in light of the guidance. The FCA has finalised its guidance on periodic financial reportin... Increasing transparency and fairness for business users on online platforms This article provides an overview of the key aspects of the new online platforms regulation On 26 April 2018 the European Commission unveiled its proposal for a regulation on platform-to-business relationships – the first specific legislation to address p... Incentives Bulletin Directors’ remuneration draft regulations;  Accounting debits relating to grant of share options; disguised remuneration guidance; Option was not an employment-related securities option Topics covered in this bulletin: Directors’ remuneration – draft reg... Just five years after it was created, does the CMA already need fundamental reform? This briefing examines recent proposals made for CMA reform Just five years after it was created, does the CMA already need fundamental reform? Lord Tyrie, the Chairman of the CMA, certainly thinks so. The CMA has also published an extensive ‘wish-list’ o...