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Tax and climate action: the UK's proposed plastic packaging tax Clearly, the pressure on governments to take climate action is increasing: each Friday, students all over the world strike to demand such action, Ireland and the UK have become the first two countries to declare a climate emergency and Australia’s u... Decisions to be made on UK CFC State aid challenge Now that they have had a chance to digest the decision in the EU State aid investigation into certain aspects of the UK CFC rules, affected taxpayers are asking a number of questions. Competition & Regulatory Newsletter European Commission accepts commitments offered by Visa and Mastercard   The European Commission made binding commitments offered by Visa and Mastercard to address its concerns relating to inter-regional MIFs for payments in the EEA with consumer cards is... The Dispute Resolution Review - 11th edition - Hong Kong chapter Legal developments in Dispute Resolution in Hong Kong prepared for the eleventh edition of The Dispute Resolution Review The Dispute Resolution Review provides an indispensable overview of the civil court systems of 36 jurisdictions and offers a guide to... Tax and the City Review for May 2019 Mike Lane and Zoe Andrews consider HMRC’s revised hybrid capital instruments technical note and their response to stakeholders’ concerns on the profit diversion compliance facility. They also look at the full decision on the UK's CFC finan... Economic substance requirements in the Crown Dependencies Companies resident for tax purposes in Guernsey, the Isle of Man or Jersey are subject to economic substance requirements if they have income from a relevant business sector in any accounting period commencing on or after 1 January 2019.  Time limit traps: lessons from the 2019 loan charge Richard Jeens and Rose Swaffield look at the broader questions around statutory time limits and how they apply to HMRC’s ability to investigate a taxpayer’s affairs and raise assessments of tax. Both the loan charge and diverted profits tax (... New EU Copyright Directive: harmony or discord? An article reviewing the key aspects of the EU’s Digital Copyright Directive, the first comprehensive EU harmonisation of copyright laws for nearly twenty years New EU copyright legislation has been adopted by the European Council.  The new Directive on C... Employment Bulletin Disciplinary proceedings while police investigation ongoing; Post-termination restrictions; Employer not vicariously liable for injury; Resignation in response to issue of improvement notice was constructive dismissal Topics covered in this bulletin: Emp... Insurance Newsletter - May 2019 Climate change and insurers; duty of care; post-Brexit regulation; model drift This newsletter highlights selected legal and regulatory developments in insurance. Topics covered in this edition are: climate change and insurers a duty of care for fin...