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Pensions Bulletin - September 2023 Climate scenario analysis; investment disclosure; Pension Protection Fund 2024/25 levy; extension of auto-enrolment; Pension Protection Fund compensation; equality legislation; Taskforce on Nature-related Financial Disclosures In this month’s...
BLOG: Where are you on Pillar Two? Advisers and businesses would be wise not to hold out for finality and certainty before engaging with these highly complex and evolving rules. The first instalment of the UK legislation to implement Pillar Two was enacted in July as Part 3 (multinational...
Competition & Regulatory Newsletter: CMA issues report and guiding principles following initial review of AI foundation models On 18 September 2023, the UK Competition and Markets Authority published a report setting out its findings following its initial review of AI foundation models. The report reflects the CMA’s early thinking on the impact of AI foundation models on UK...
Supreme Court clarifies scope of the Quincecare duty of care In its long-awaited decision Philipp v Barclays Bank UK Plc [2023] UKSC 25, the Supreme Court provided some much-needed clarity on the scope of the Quincecare duty of care (the “Quincecare Duty”), by confirming that it does not apply to cases...
A wake-up call for UK offshore wind The absence of offshore wind from the results of the UK’s latest auction for renewable generation under the contracts for difference (CfD) support scheme is a wake-up call for policy-makers. A combination of UK-specific challenges and macro-economic...
Overhauling the rules on the law of the arbitration agreement? A departure from Enka v Chubb is amongst the Law Commission’s proposals to finetune the Arbitration Act 1996 After more than a year of consultation and stakeholder engagement, the Law Commission has published its final proposals on the...
Tax and the City Review for September 2023 In their latest Tax and the City article, Mike Lane and Zoe Andrews consider two Upper Tribunal decisions: JTI Acquisitions, on the application of the unallowable purpose rule, and Hotel La Tour on the recoverability of input VAT on advisers’ fees...
BLOG: Has the UK just abolished its 1.5% stamp duty charge? "I see the 1.5% is being removed!” was the subject line of a client e-mail received early last Thursday afternoon in light of HMRC’s latest announcement. To which the answer is “not quite!”
Financial Regulatory Divergence between the UK and EU Financial services has been lauded by the UK government as an area where regulatory divergence between the UK and EU will yield a Brexit dividend. But the current extent of divergence, and its direction of travel, is context-specific and it is easy to...
Employment Bulletin - September 2023 Topics covered in this bulletin: HR spotlight conference Right to participate in share incentive plan transferred under TUPE EAT guidance on assessing the date of a TUPE transfer Unilateral imposition of new contract could be a dismissal Scope of...