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Pensions Bulletin - June 2021 In this month’s Pensions Bulletin, we review two publications from the Pensions Regulator (TPR) - the Annual Funding Statement and consultation on a revised Code of Practice on Contribution Notices in the light of the extension of TPR’s powers... FCA proposes to extend climate-related disclosure obligations to standard segment companies Briefing discusses FCA proposals to require standard listed equity issuers to make TCFD-aligned climate-related disclosures in their annual reports for financial years starting on or after 1 January 2022. For financial years starting on or after 1 Januar... Enhancing climate-related disclosures by asset managers and asset owners The FCA has now published a consultation on introducing climate-related disclosures for asset managers and asset owners, including life insurers, alongside a consultation on extending the Listing Rules disclosure requirements to standard-listed commercial... COVID-19: Availability of landlord remedies for unpaid rent Measures first announced at the start of the initial lockdown in 2020 to protect tenants from enforcement action in relation to unpaid rent have once again been extended. Some measures will remain in place until 25 March 2022. The Government has also anno... COVID-19 protections for commercial tenants - is Government intervention here to stay? Following our briefing issued last week, 16 June 2021, the Government has announced its plans to extend protections for commercial tenants, ring-fence arrears accrued during lockdown and require arbitration for tenants and landlords who cannot agree on ho... Reinventing the 9-5 - Hybrid Working and Cyber Security Hybrid and home working has accelerated due to the COVID-19 pandemic, and Government research shows the cyber risk level for businesses is potentially higher than ever. In this video, part of our Re-inventing the 9-5 campaign, we flag some key considerati... Competition & Regulatory Newsletter (9 - 22 June 2021) European Commission publishes initial findings in Internet of Things sector inquiry European Commission publishes initial findings in Internet of Things sector inquiry On 9 June 2021 the European Commission published its preliminary findings in its sect... Tax and the City Review for June 2021 Mike Lane and Zoe Andrews consider Ramsay cases Hurstwood and Bostan Khan; Dodika on tax covenant claims; and the European Commission’s communication on Business Taxation for 21st Century. The Ramsay principles of statutory construction are applied... Stamp duty goes officially online - finally! HMRC's press release heralds the decommissioning of the stamp duty press machines as the "end of an era" as the 300-year old process of manually stamping documents to evidence that the required transfer tax has been paid is (officially)... European Commission publishes its inception impact assessment on horizontal block exemptions and guidelines On 7 June 2021 the European Commission published its inception impact assessment proposing policy options to update the: (i) R&D block exemption regulation; (ii) specialisation block exemption regulation; and (iii) guidelines on horizontal cooperation...