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Pensions Bulletin - March 2022 GMP equalisation: transfers and conversion: conflict in Ukraine; accessing flexible benefits; illiquid assets; PLSA Stewardship and Voting Guidelines; new notification requirements for DB schemes In this month’s Pensions Bulletin, we cover: HMRC... GMP equalisation: Transfers, conversion and tax: An update On 6 April 2022, HMRC issued their third newsletter on GMP equalisation, giving helpful guidance on how transfer top-ups fit with the tax regime, and a welcome update and some limited guidance on conversion. Summary On 6 April 2022, HMRC issued their th... BLOG: NFTs: a new kind of minting for the UK Mint Despite acknowledging that "there isn’t even consensus on what the implications of crypto are… when or whether we’re going to reach some kind of steady state… or even whether crypto itself is a good thing", Economic Secretary to the Treasury John Glen&nbs... Floating offshore wind: buoyant times ahead Floating offshore wind is predicted to play a critical role in long-term global decarbonisation efforts in the next decade. Globally, there is extensive competition as market participants move to take up strategic positions and seek to capture market shar... Revolution or evolution? The European Commission consults on revised horizontal guidelines and block exemptions The European Commission has published draft texts of the revised Horizontal Block Exemption Regulations and Horizontal Guidelines for public consultation. The review process aims to update the instruments to reflect developments like the ongoing digi... Data Privacy Newsletter - Issue 18 In this issue: Post-Lloyd Developments; ICO's Enforcement Actions Under Scrutiny, Soriano v Forensic News LLC; Regulator Guidance; ICO Enforcement Overview; EU GDPR Enforcement Overview; Views from... the Middle East; Data Privacy at Slaughter and May... Competition & Regulatory Newsletter: CJ clarifies double jeopardy principles On 22 March 2022 the European Court of Justice clarified the scope of the protection afforded by the prohibition against double jeopardy in two rulings – one in the context of proceedings between the Belgian competition authority and bpost SA, and o... Timing matters Cider of Sweden Ltd shows that the timing of a third party’s application for disclosure of documents relating to a case before the FTT will be important to its chances of success. When third parties can get hold of documents in tax cases is often a... NFTs: Digging Deeper, A Regulatory and Tax Perspective In this article, we pry open two superficially simple questions concerning the definition of a non-fungible token or ‘NFT’: first, what types of assets do NFTs typically reference? And second, what does ‘fungible’ actually mean? We... Nature-related financial disclosures have arrived: Release of the prototype TNFD framework The Taskforce on Nature-related Financial Disclosures (TNFD) has published the first prototype version of its nature-related risk and opportunity disclosure framework to help give nature-related factors greater prominence in business decision-making. 15 ...