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Incentives Bulletin - April 2022 Topics covered in this bulletin: Update to Listing Rules requires publication of plan rules on National Storage Mechanism National Insurance rise comes into force Supreme Court dismisses HMRC appeal in NCL Investments Remuneration trusts settlement ... Competition & Regulatory Newsletter: CMA closes online gaming investigation following improvements by Sony and Nintendo to subscription practices On 13 April 2022 the Competition and Markets Authority announced the closure of its consumer law investigation into the auto-renewal practices of Sony, Microsoft and Nintendo. The closure of the investigation follows improvements made by these companies t... Hong Kong Public M&A Review 2021/2022 Looking back at M&A activity for public companies in Hong Kong 2021 and Q1 2022 and the key trends and developments for the remainder of 2022. Welcome to our Hong Kong Public M&A Review 2021/2022. In this publication, we look back at public ... Employment Bulletin - April 2022 Employment rates and limits; Withdrawal of check-off arrangements; No protection from detriment for participating in industrial action; Determining detriment in victimisation claims Topics covered in this bulletin: • April 2022 employment rates and... BLOG: It's not TP bein' green As Kermit (and others, more recently) famously sung, "It's not easy bein' green; it seems you blend in with so many other ordinary things." So it is with ESG factors: there is undeniably a growing focus on businesses' sustainability ... Tax and the City Review for April 2022 The Supreme Court agrees with the taxpayers in NCL that they are entitled to a deduction as a trading expense in respect of their accounting debits recognised on the grant of share options to their respective employees by an employee benefit trust. The Co... Resilience and Competition Policy On 31 March 2022 the CMA published a paper co-authored by its CEO on the role competition policy may play in building more resilient markets. This briefing takes a look at this paper and considers potential impacts for merger control. The CMA’s CEO... The British Energy Security Strategy: A Second Wind On 7 April 2022 the UK government published the long-awaited ‘British Energy Security Strategy’ (the “Strategy”). The Strategy is a relatively short document, set against the backdrop of record high energy prices, driven by increas... BLOG: Third party access to documents in the courts and tribunals Taxpayers bringing appeals against HMRC in the First-tier Tribunal (Tax Chamber) (the FTT) are rightly concerned to mitigate the risk that documents relating to their appeals which contain confidential or commercially sensitive information are not ac... Third party access to documents in the first-tier tribunal (tax chamber): Inherent jurisdiction and inherent risk Taxpayers bringing appeals against HMRC in the First-tier Tribunal (Tax Chamber) are rightly concerned to mitigate the risk that documents relating to their appeals which contain confidential or commercially sensitive information are not accessed by third...