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BLOG: Stamp duty reform proposal published on Tax Administration and Maintenance Day It has become a bit of a tradition that a fiscal statement is followed by a further day of tax-related announcements and publications. The tax administration and maintenance day following the Spring Budget 2023 took place on 27 April 2023 – just in time t... Pensions Bulletin - April 2023 Our April 2023 Pensions Bulletin covers Climate risk reporting; guidance on transfers from the Pension Scams Industry Group; Lifetime allowance changes; trustee diversity; Value for Members assessments; and derivatives clearing exemption. In this month&r... Employment Bulletin - April 2023 Topics covered in this bulletin: April 2023 employment rates and limits and other developments New targets for ethnic diversity on boards Employment Tribunal failed to assess whether rushed dismissal to avoid enhanced pension was age discrimination ... Competition and Regulatory Newsletter: European Commission revises Article 102 Guidance The European Commission has recently announced a package of measures marking a significant policy shift in its approach to enforcing abuse of dominance cases. The measures include specific amendments to the existing 2008 Guidance on the Commission’s... Energy (Oil and Gas) Profits Levy Act 2022 Case comment on the Energy (Oil and Gas) Profits Levy Act 2022 With the Spring Finance Bill 2023 finalising the latest set of changes to the Energy (Oil and Gas) Profits Levy, it is an opportunity to reflect on the twists and turns in the implementation ... The BVCA's new standard form model documents: 10 key takeaways for growth companies and investors The British Private Equity and Venture Capital Association, or BVCA, has revised and relaunched its model documents for early-stage investments.  Although specifically designed for Series A financings, the model documents are widely used throughout t... Employment Rates and Limits Compensation limits (including unfair dismissal); statutory payments; income tax and National Insurance rates; National Minimum Wage; amounts recoverable from the National Insurance Fund. Document setting out the current relevant rate... EFIG: European Banking Newsletter - April 2023 Developments in this month's edition include:  Climate-related disclosure for structured finance products - Joint Statement published by the ECB and the ESAs  Benchmarking diversity practices and the gender pay gap - EBA publishes report... Competition & Regulatory Newsletter: European Court of Justice holds that concentrations falling below merger control thresholds can be subject to ex-post review for abuse of dominance The European Court of Justice (CJ) has held that concentrations that fall below merger control thresholds can still be subject to ex-post review under the abuse of dominance rules. The Towercast judgment, handed down on 16 March 2023, therefore recognises... Changes to pensions tax allowances: an update Following the announcement of radical and far-reaching changes to pensions tax allowances in the Budget, summarised in our HR Budget Briefing, further details were set out in the recent Finance Bill.   Introduction Following the announcement of rad...