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Tax and the City Review for September 2020
Mike Lane and Zoe Andrews look at recent decisions in the Irish Bank case; Dodika; and Axa. They also consider the new economic crime levy.
In the Irish Bank case, the Court of Appeal agrees with the Upper Tribunal that attribution of notional capital to...
Competition & Regulatory Newsletter
European Commission publishes findings of its evaluation of the Vertical Block Exemption Regulation
On 8 September 2020 the European Commission concluded the first part of its review of the Vertical Block Exemption Regulation by publishing a staff workin...
Employment Bulletin - September 2020
The Employment Appeal Tribunal confirmed that an employee who resigned after the employer sought to “map” her into a new role, rather than treating her as redundant, was constructively dismissed (Argos Ltd v Kuldo).
Topics include:
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Break fees and VAT
HMRC had for some time taken a somewhat arbitrary position in relation to the VAT liability of payments made by a party terminating a contract, such as a break fee under a lease. In their view, the treatment depended upon whether the termination pro...
EU-UK trade deal – can we learn from other FTAs between geographic neighbours?
Areas of disagreement between the UK and the EU have been addressed in free trade agreements, principally between close geographical partners
This briefing, prepared by Tolek Petch, lawyer in our trade unit considers how the areas of disagreement between...
Enhanced Listing Regime for Professional Debt in Hong Kong
Summary of updates to Chapter 37 of Main Board Listing Rules and guidance on disclosure standards for listing regime for debt issues to professional investors.
Summary
On 21 August 2020, the Stock Exchange of Hong Kong Limited (SEHK) updated Chapter 37 ...
Route to calmer seas? Hong Kong Competition Commission prepared to accept commitments from the Seaport Alliance
The Hong Kong Competition Commission (HKCC) announced on 12 August 2020 that it is prepared to accept certain proposed commitments offered by the members of the Hong Kong Seaport Alliance (Alliance) to remedy the HKCC’s concerns under the First Cond...
Hong Kong Private Equity – Game Changer?
An overview of the recent private equity initiatives introduced by the Hong Kong Government, including the new tax concession for carried interest.
On 7 August 2020 the Financial Services and the Treasury Bureau issued the consultation paper ‘Propo...
Competition & Regulatory Newsletter
UK Supreme Court issues judgment in telecommunications FRAND licensing cases
On 26 August 2020 the UK Supreme Court delivered its long-awaited judgment concerning global telecommunications licensing in the Unwired Planet v Huawei and Huawei and ZTE v Con...
Debt finance post-lockdown: Prepare for the worst, hope for the best
This publication outlines key issues for treasurers contemplating debt financings, refinancings or restructurings in the coming months and some of the themes that are starting to emerge.
The debt markets were dominated by amendments and waivers, extensio...