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Employment Bulletin - January 2022 Owner driver franchisees not employees or workers; Director shareholder not an employee or worker; flexible working decision period; disciplinary processes will be conducted fairly Topics covered in this bulletin: Owner driver franchisees were not...
Competition & Regulatory Newsletter: Meta lodges appeal against the CMA's order to divest Giphy On 23 December 2021 Meta Platforms, Inc (formerly Facebook, Inc) challenged the Competition and Markets Authority's decision ordering the divestment of Giphy, which Meta had acquired in May 2020, bringing an appeal on six grounds. Many will be...
EFIG: European Banking Newsletter - January 2022 Developments in this month's edition include:   SSM - ECB publishes Supervisory Priorities for 2022-24 Guide to fit and proper assessments - ECB publishes revisions Solvent wind-down of trading books - SRB publishes guidance Developments...
BLOG: When is VAT due or paid? The CJEU’s judgment in Case C-156/20 Zipvit v HMRC clarifies that, for the purposes of Article 168(a) of the Principal VAT Directive, VAT is neither “due” nor “paid” (and, therefore, no input tax is recoverable) where the recipient of...
The Space Law Review – 3rd edition – Taxation chapter Taxation chapter by Tom Gilliver surveying the conceptual framework relevant to the direct taxation of space companies Taxation chapter by Tom Gilliver surveying the conceptual framework relevant to the direct taxation of space companies  For...
First competition case in Hong Kong involving alleged obstruction of investigation On 14 December 2021 the Hong Kong Competition Commission (Commission) commenced proceedings against Hong Kong Commercial Cleaning Services Limited (HKC) and Man Shun Hong Kong & Kln Cleaning Company Limited (MS) in the Competition Tribunal. Consistent...
The UK Energy and Infrastructure Market: Reviewing 2021 and What’s to Come in 2022 To describe the pace of change in 2021 as dizzying is an understatement. Whilst changes to laws and policy in the UK energy and infrastructure sectors have been shaped by global issues such as decarbonisation, innovation, protectionism and resource...
BLOG: Full steam ahead for the UK’s implementation of the global minimum tax rules When is the best time to consult on the UK’s implementation of the OECD/IF GloBE model rules published on 20 December 2021 with the aim of requiring large multinational groups to pay a minimum 15% level of tax in each jurisdiction in which they...
Pensions Bulletin - December 2021 DC charge cap; DB superfunds; investment oversight duties; Private Members’ Bill on GMP conversion; consultation on Collective Money Purchase Schemes Regulations; recovery method for overpayments In this month’s Pensions Bulletin we...
Overseas Issuer Listing Regime Update A summary of the key changes under the new HKEX regime for overseas issuers intended to streamline the regulations and facilitate listing by overseas issuers on HKEX. The new regime came into effect in January 2022. On 19 November 2021, The Stock...