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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 i... 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 los... 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 d... Competition & Regulatory Newsletter: Competition Appeal Tribunal upholds CMA’s decision to block Cérélia/Jus-Rol merger On 1 September 2023, the UK Competition Appeal Tribunal delivered its judgment in Cérélia’s appeal against the Competition and Markets Authority’s decision to block Cérélia’s completed acquisition of Jus-Rol. ... EFIG: European Banking Newsletter – September 2023 Developments in this month's edition include: Exchange of statistical information on bank resolution - ECB and Single Resolution Board sign MoU CRD V - EBA consults on systemic importance indicators Implementation of European Resolution Examinati... The Real Estate M&A and Private Equity Review - 8th edition - United Kingdom chapter This law review chapter considers legal, regulatory and market developments in UK real estate M&A and private equity. In addition to providing an overview of the real estate M&A and private equity markets, it offers a summary of the legal framewo... Two steps forward, no steps back - Corporate criminal liability reform Now that UK Parliament is back in session following the summer recess, there is renewed political momentum behind the Economic Crime and Corporate Transparency Bill. The Bill includes reform of criminal liability for corporates. It would: (1) create a new... The Shareholder Rights and Activism Review - 8th edition - United Kingdom chapter This law review chapter considers the legal and regulatory framework in UK shareholder activism, key trends over the past two years, and an analysis of recent activism campaigns. Furthermore, the chapter offers a summary of recent regulatory developments,... BLOG: Looking at the bigger picture: CGT planning and the purpose test in the reorganisation rules If we imagine a Venn diagram of two overlapping circles, A and B, and call the overlapping area C, what can we say about the individual areas? Quite clearly, we can say that C forms part of both A and B. But what about the relationship between A and B? Do...