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Brexit and the Capital Markets – does equivalence need to be mutual? Analysis of capital markets “equivalence” determinations by the EU and the UK for prospectuses and accounting standards and their impact on market participants after the end of the Brexit implementation period. In the non-binding Political De... Real Estate Newsletter In this edition of our real estate newsletter, topics include: Electronic signatures; Code of Practice; GAGAs, nuisance and privacy; landlord’s consent; ATMs and rates; and rights to light NEWS Are “friends” electric? Land Registry to... The next normal: what comes after the "new normal"? The last few months have, I think, made it clear that there will be no single sweeping return to "normal". However, as restrictions start to lift (however temporarily) and the end of both lockdown and the Brexit transition period appear on the h... Tax and the City Review for August 2020 Mike Lane and Zoe Andrews look at, inter alia, EU proposals for modernising VAT on financial services and the decision in BlackRock which shows up some of the flaws in the current system.  BlackRock loses its European appeal on VAT on management fee... Competition & Regulatory Newsletter Commission fines ethylene purchasers €260m in the Commission’s first cartel settlement in 2020 On 14 July 2020 the European Commission announced that it had imposed fines totalling €260 million on ethylene purchasers who had colluded to l... State Aid for Companies in Financial Difficulty as a Result of COVID-19 A high level guide to the relevant State aid considerations for companies in financial difficulties and considering seeking State support as a result of Covid-19. The scale of the global economic fallout from COVID-19 is immense, and growing. Within Euro... The Transfer Pricing Law Review - 4th edition - United Kingdom chapter Preface by Steve Edge and Dominic Robertson for the fourth edition of The Transfer Pricing Law Review. UK chapter by Steve Edge, Dominic Robertson and Tom Gilliver. As we have said in earlier editions of the Review, transfer pricing rules will be high on... What's (not) changing in pensions tax? The proportion of people in the UK aged 65 or over is projected to reach almost a quarter by 2037, and engagement with workplace pensions schemes increased by around a third following the introduction of automatic enrollment in 2012.  It may then com... Standards in tax: the influence of economics and politics on tax policy and tax preferences Steve Edge argues that we are, once again, in the midst of the debate as to whether the rules of economics or politics should determine tax policy — and what sorts of actual or perceived tax avoidance should be targeted by tax administrators. Over ... Sale and leaseback transactions: leveraging capital from real estate portfolios The COVID-19 pandemic has put a considerable strain on the cashflow of many businesses. With traditional debt markets hardening, sale and leaseback transactions may be an attractive alternative, enabling access to capital from valuable real estate while r...