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The Corporate Insolvency and Governance Act: Key Measures The Corporate Insolvency and Governance Act 2020 came into force on 26 June 2020. The Act makes significant permanent reforms to our restructuring and insolvency regime and also contains temporary measures designed to mitigate some of the economic and pr... Innovative modes of service approved by Hong Kong Courts A client briefing on a Hong Kong court decision allowing service of documents by an online data room. In the recent decision of Hwang Joon Sang & another v Golden Electronics Inc. and Ors (Decision), the Court of First Instance approved the use of a ... Still waiting for closure: adjudicating a taxpayer’s domicile status If HMRC requests information that is required only if a prior substantive conclusion is correct, can a court decide the substantive issue in the context of the taxpayer’s challenge to the information notice? And if the court can, should it do so? In... Pensions Bulletin - June 2020 COVID-19; DB consolidators; DC Chair’s Statement; fiduciary management and investment consultancy compliance statements; FCA policy statement DB transfers; Corporate Insolvency and Governance Bill; PPF compensation Topics covered in this bulletin: ... Cross-border recovery of tax debts through set-off If one Member State requests assistance from another Member State in respect of the recovery of a debt under the Mutual Assistance Recovery Directive (MARD), the requesting state’s claim is treated is if it was a claim of the requested state. In Pan... Loosening up access to information The UK government has announced plans to introduce a “Financial Institution Notice” which would allow HMRC to request information from financial institutions without prior tribunal approval. The stated aim of this measure is to “bring th... Pensions Bulletin - July 2020 GMP equalisation; EU-US Privacy Shield; PPF COVID-19 levy; Equalisation close Barber window; High Court and RPI hard-wiring. Welcome to the July 2020 Pensions Bulletin from Slaughter and May. In this month's edition, we analyse HM Revenue & ... All change, no change? Corporate reporting in the post-Brexit world With little sign of substantive progress in the negotiations on the future of the UK-EU relationship, UK companies must once again consider preparing for the possibility of a no-deal or “minimal deal” scenario at the end of the transition peri... Tax residence post-MLI Under the MLI (meaning the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS developed by the OECD) residence tie-breakers have been removed from some of the UK's tax treaties in favour of competent authority determinati... Can Corporate PPAs help facilitate the "Green Recovery"? Corporate Power Purchase Agreements (CPPAs) could have great potential to enable a "green recovery". We discuss what corporates should consider before entering a CPPA. As lockdown eases and the UK emerges from the most damaging effects of the C...