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Employment Bulletin Dismissal was automatically unfair even though whistleblowing reason was hidden from decision-maker; TUPE applies to “workers”; Removal of extended absence trigger; Written statement of particulars  Topics covered in this...
Competition & Regulatory Newsletter European Court of Justice partially accepts one appeal in power cable cartel case, but dismisses two others entirely On 28 November 2019 the European Court of Justice handed down three judgments concerning appeals by companies that were members of a power...
BLOG: The US's reaction to France's DST In her recent post, Zoe Andrews suggested that, given the importance for the UK of securing a post-Brexit trade agreement with the US, now might not be the best time for the UK to introduce a digital services tax.  
Brexit Essentials: Brexit according to the manifestos This briefing summarises the main parties’ policies on the Brexit process, and the headline views of each party on the shape of the UK’s future relationship with the EU. The outcome of the election could materially affect the timing (and...
What does independent taxation mean? The Labour Party has been in trouble this week due to its promise to scrap the UK tax marriage allowance. This allowance was introduced in 2015 and enables a non-working spouse or civil partner to transfer £1,250 of their tax personal allowance to...
Incentives Bulletin - November 2019 New guidelines on executive remuneration; General election manifesto pledges; R Toone v W Ross employee benefit trusts payments; Christa Ackroyd Media Limited v HMRC IR35 Topics covered in this bulletin: New guidelines on executive...
Take care before you share: the ICO's draft Data Sharing Code of Practice This briefing considers the ICO's draft Data Sharing Code of Practice, and offers some practical tips for organisations looking to review their approach to data sharing.  In July, the Information Commissioner's Office ('ICO') published a draft Data...
Competition & Regulatory Newsletter European Commission approves Telia/Bonnier Broadcasting with FRAND remedies On 15 November 2019 the European Commission announced that, after a Phase II investigation, it has approved the proposed acquisition by Telia of Bonnier Broadcasting conditionally...
Going green: How the financial markets are adapting to a sustainable economy Green and sustainability-linked financial products are a key component in developing an economy that can mitigate the effects of climate-related and sustainability challenges. Following Slaughter and May’s green finance panel session earlier this...
Is now a good time for a UK digital services tax? The message was clear at last week's OECD public consultation on the reform of the international tax rules that there is a need to fix the rules to avoid the chaos of a multitude of unilateral digital service tax (DST) measures.