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Global Investigations Bulletin (September 2022) Our latest Global Investigations Bulletin for September 2022 is now available. This month, we analyse two reports that were commissioned to examine prosecutions at the Serious Fraud Office, and set out the latest news in global investigations and enforcem... Tax and the City Review for September 2022 The UT in Altrad Services Limited decides that a disclosed arrangement intended to deliver capital allowances in respect of ‘magical’ expenditure survived HMRC’s Ramsay challenge. The UT in BlackRock allows HMRC’s appeal on transfe... Sharing employment information: When is it permissible under the competition ordinance? To attract and hire the best talent, employers will typically try to find out what the latest market trends are, so they can put together a competitive package for prospective employees. Often times this is harmless, but when an employer (or human resourc... Pensions Bulletin - September 2022 funding and investment regulations; Transfer Regulations; debt refinancing; tendering for fiduciary managers and setting objectives for investment consultants; unclaimed benefits allowed trustees to forfeit arrears In this month’s Pensions Bulletin... The Real Estate M&A and Private Equity Review - 7th edition - United Kingdom chapter This law review chapter considers legal, regulatory and market developments in UK real estate M&A and private equity. In addition to providing an overview of the real estate M&A and private equity markets, it offers a summary of the legal framewo... Competition & Regulatory Newsletter: CMA accepts commitments from P&O and DFDS over capacity sharing agreement On 5 August 2022, the Competition and Markets Authority accepted commitments from P&O Ferries Holdings Limited and DFDS A/S to address competition concerns regarding a capacity sharing agreement and joint sailing schedule for freight customers on the ... BLOG: A bridge towards better business: The positive case for updating directors' duties The rising cost of living along with the energy, climate change, water, pollution and other crises are all bearing down on people and the communities they live in. As pressure increases, it brings to the surface questions about real sustainability leaders... BLOG: Taxpayer wins double tax treaty purpose test case With Article 7 of the OECD's Multilateral Instrument containing a Principal Purpose Test (or PPT) tax authorities, taxpayers and tax advisers alike are going to have to spend more time in the future considering when an arrangement or transaction... Most Favoured Nation Clauses Back in Favour? Competition Appeal Tribunal upholds Compare the Market’s appeal of CMA decision Competition Appeal Tribunal upholds Compare the Market’s appeal of CMA decision On 8 August, the UK Competition Appeal Tribunal (CAT) unanimously upheld Compare ... Hong Kong Companies Ordinance Update: Protected Information of Directors This briefing highlights the upcoming measures aimed at protecting certain sensitive information of directors of Hong Kong-incorporated companies and registered non-Hong Kong companies, and the actions that companies should take in light of the new regime...