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The new regime for hybrid capital instruments
Article by Mike Lane on a new, non-sector specific hybrid capital instrument regime A new, non-sector specific, hybrid capital instrument (HCI) regime will apply in place of the regulatory capital securities regime from 1 January 2019. The new HCI regime...
Competition and Regulatory Newsletter
European Commission gives green light to proposed acquisition of Tele2 NL by T-Mobile NL after Phase II investigation European Commission gives green light to proposed acquisition of Tele2 NL by T-Mobile NL after Phase II investigation On 27 November 2018...
Pensions Bulletin
CDC; Budget; switch to CPI; service prior to Directive transposition deadline; Proportionate due diligence; estopped from claiming unreduced pension; Social impact investing and patient capital Topics covered in this bulletin: New law CDC: DWP...
The new income tax charge on offshore receipts in respect of intangibles
Article by Steve Edge and Dominic Robertson on the conversion of the proposed extension of withholding tax on royalties paid to tax havens into a direct income tax charge Finance Bill 2019 includes provisions taxing a non-UK resident person that is also...
The International Comparative Legal Guide to Corporate Tax 2019: United Kingdom
William Watson and Zoe Andrews give a comprehensive overview of corporate tax in the UK Written in question and answer style, this article provides a broad overview of common UK corporate tax issues on inward investment in the UK and of the UK taxation of...
Fiscal State aid - some limits emerging at last?
Article by William Watson on the threat from State aid to well-established tax practices and principles, but also on the signs of real resistance. In my introductory chapter last year (“Fiscal State aid: the Kraken Wakes?”), I wrote about a slumbering...
Joint Ventures in China – Getting Started
Joint ventures in China offer significant opportunities for overseas companies. Joint ventures in China offer significant opportunities for overseas companies. China is in the process of relaxing its foreign ownership restrictions in certain industries,...
Brexit: Edging Closer
This briefing contains an overview of the most-discussed aspects of the Withdrawal Agreement and the Political Declaration On 14 November, the UK Government and European Commission published a further version of the Withdrawal Agreement in relation...
Real Estate Newsletter
Relief from forfeiture; Japanese knotweed; empty property rates; injunction; conditional break; urban explorers Topics include: relief from forfeiture - Vauxhall Motors v The Manchester Ship Canal Japanese knotweed - Network Rail Infrastructure v...
Competition and Regulatory Newsletter
Commission seeks feedback on commitments offered by Disney in pay-TV investigation Commission seeks feedback on commitments offered by Disney in pay-TV investigation The European Commission is seeking feedback on whether to accept commitments offered by...
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