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Conegate: interpretations of the value shifting rule Mike Lane argues that the case of Conegate Ltd provided a great opportunity for the FTT to answer some of the longstanding questions on the value shifting rule in TCGA 1992 s29 There are certain longstanding questions as to how the value shifting rule in...
Competition and Regulatory Newsletter General Court requires the European Commission to re-examine Lufthansa’s request to waive merger condition General Court requires the European Commission to re-examine Lufthansa’s request to waive merger conditionThe General Court of the European Union...
Geo-blocking: new rules for traders Geo-blocking: new rules for traders. We look at some of the key areas covered by the EU’s new Geoblocking Regulation, together with actions businesses can take now to prepare for its implementation. Businesses that offer goods or services in the EU have...
Incentives Bulletin EBA report on remuneration practices across EU;  Tax treatment of share options;  State aid approval EMI options;  GDPR: guidance from ICO on use of consent Topics covered in this bulletin: EBA report on remuneration practices across EU Tax treatment of...
Pensions Bulletin bulk DC transfers; Money laundering; TRS registration; Retroactive change to amendment power; equitable right of recoupment; PPF compensation; Insolvency Directive; Auto-enrolment breach; Brexit Topics covered in this bulletin: New Law Guidance on bulk...
Tax and the City briefing for May 2018 Mike Lane and Zoe Andrews consider the decisions in Bloomberg (PEs), Target Group (VAT), Investec (capital contributions) and Newey (Halifax abuse of rights), as well as the reform of limited partnerships. The UK PE of a non-resident company acquiring an...
New cyber rules apply from today: what should you do to comply In this client briefing, Rob Sumroy and Natalie Donovan focus on what this means for OES. In this briefing we focus on what this means for OES: looking at some of the steps they can take now to comply, before setting out the obligations and enforcement...
Competition and Regulatory Newsletter Court of Justice provides clarity on the concept of “competitive disadvantage” in its recent MEO ruling Court of Justice provides clarity on the concept of “competitive disadvantage” in its recent MEO ruling On 19 April 2018 the European Court of Justice...
P&E Update: Pensions Bulletin White Paper inquiry; Data protection charges; HMRC digital platform; Replacement of principal employer; Auto-enrolment fixed penalty notice; Insolvency and Corporate; Governance consultation Topics covered in this bulletin: The Watch List New Law White...
Tax indemnities: lessons from recent litigation Richard Jeens and Charles Osborne look at some recent cases on tax indemnities which highlight the practical points to consider when drafting an indemnity and managing any subsequent claims. If the eventual cash outcome of a tax indemnity in a private...