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Corporate Insolvency and Governance Bill 2019-20: Ipso Facto Provisions Generational Insolvency Reform restricts ipso facto provisions and pre-existing termination rights The Corporate Insolvency and Governance Bill 2019-20, published during the COVID-19 pandemic, contains far-reaching reforms to the insolvency regime...
How will COVID-19 affect the future of environmental taxes? Whilst the impact of COVID-19 on the environmental taxes agenda is yet to be fully understood, it would seem prudent for businesses to continue to prepare for the implementation of those measures announced albeit with the expectation that there may be...
The Corporate Insolvency and Governance Bill: a toolkit for the Covid era and beyond? The new Corporate Insolvency and Governance Bill contains a mixture of temporary measures necessitated by the immediate economic and practical challenges of COVID-19, and longer-term reforms to our restructuring and insolvency regime. This briefing...
COVID-19: Charities and an update to UK government support An update to UK Government support to charities during COVID-19. Further to the government’s announcement of a £750m package directed specifically at charities, this briefing provides an update on some further information that has been made...
How many hammers are needed to crack a nut? The ‘cum-ex scandal’ being the nut in question here. After a consortium of journalists uncovered schemes generating multiple refunds of German dividend withholding tax, the European Parliament asked the European Securities and Markets...
Data Privacy Newsletter Issue 13 (May 2020): Selected legal and regulatory developments in data privacy In this issue:  Regulator guidance Enforcement overview Case law update Views from… New Zealand The Lens Data Privacy at Slaughter and May
M&A activity in the COVID-19 and post COVID-19 world In this article we examine how COVID-19 will impact private M&A transactions, both in form and substance. The early stages of the COVID-19 crisis has seen corporates focus on their immediate needs, such as balance sheet strengthening, liquidity...
Clearer fines and cleaner immunity: Hong Kong's first antitrust penalty and revised leniency policy This client briefing analyses Hong Kong’s first pecuniary penalties judgment and the revised leniency policy for cartels published in April 2020. Until recently, understanding antitrust risk in Hong Kong was difficult due to uncertainties in the...
How far does the fiction of a deeming provision extend? Not far enough to let the taxpayer escape UK tax under the UK/South Africa Tax Treaty, according to the Supreme Court in Fowler v HMRC. In its recent judgment, overturning the Court of Appeal’s decision, the Supreme Court held that a South African...
Subject access requests: new challenges arise from COVID-19 In the broader context of COVID-19, this briefing considers the ICO's draft guidance on the Right of Access, and offers some practical guidance for organisations in relation to DSARs. Although some organisations have seen a decrease in data subject...