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Fiscal State Aid: is there Method in the Madness? Lead article by William Watson on whether it is possible to discern a thread of rationality at the heart of fiscal State aid. Previous introductory chapters, “Fiscal State Aid: the Kraken Wakes” and Fiscal State Aid: Some limits Emerging at Last?”), have ... HMRC Statement on State Aid Recovery Happy Friday the 13th! Taxpayers who claimed the benefit of the UK’s CFC finance company exemption before 1 January 2019 will have shaken off their post-election hangovers this morning to find a 39 page statement from HMRC in their inboxes snappily ... Application of the Quincecare Duty of Care in Hong Kong The UK Supreme Court’s decision on the Quincecare duty of care owed by financial institutions to their customers and its implications to Hong Kong. On 30 October 2019, the UK Supreme Court upheld the first successful claim in negligence for breach of the ... Employment Bulletin Dismissal was automatically unfair even though whistleblowing reason was hidden from decision-maker; TUPE applies to “workers”; Removal of extended absence trigger; Written statement of particulars  Topics covered in this bulletin: Di... Competition & Regulatory Newsletter European Court of Justice partially accepts one appeal in power cable cartel case, but dismisses two others entirely On 28 November 2019 the European Court of Justice handed down three judgments concerning appeals by companies that were members of a power... The US's reaction to France's DST In her recent post, Zoe Andrews suggested that, given the importance for the UK of securing a post-Brexit trade agreement with the US, now might not be the best time for the UK to introduce a digital services tax.   Brexit Essentials: Brexit according to the manifestos This briefing summarises the main parties’ policies on the Brexit process, and the headline views of each party on the shape of the UK’s future relationship with the EU. The outcome of the election could materially affect the timing (and like... What does independent taxation mean? The Labour Party has been in trouble this week due to its promise to scrap the UK tax marriage allowance. This allowance was introduced in 2015 and enables a non-working spouse or civil partner to transfer £1,250 of their tax personal allowance to t... Incentives Bulletin - November 2019 New guidelines on executive remuneration; General election manifesto pledges; R Toone v W Ross employee benefit trusts payments; Christa Ackroyd Media Limited v HMRC IR35 Topics covered in this bulletin: New guidelines on executive remuneration Gener... Take care before you share: the ICO's draft Data Sharing Code of Practice This briefing considers the ICO's draft Data Sharing Code of Practice, and offers some practical tips for organisations looking to review their approach to data sharing.  In July, the Information Commissioner's Office ('ICO') published a draft Data Sharin...