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BLOG: Regulated financial services exclusion from Amount A of Pillar One I have put off writing about Amount A of the first international tax reform Pillar for two reasons. The main reason is the concern that it might not actually ever happen. Since international agreement in principle was reached in October 2021, the OEC... Consents, Records and Disguises: Lessons from ICO Direct Marketing Enforcement Actions A version of this briefing first appeared in the Privacy Laws & Business UK Report, Issue 121 (May 2022) The past year has seen a continued trend of enforcement action by the Information Commissioner’s Office (ICO) for breaches of the direct m... Competition & Regulatory Newsletter: CMA publishes second report on state of UK competition The Competition and Markets Authority has published its second report on the state of competition in the UK, finding that market concentration remains higher than before the financial crisis of 2008 and that those from lower income households are more exp... Putting the G in ESG - How activists target governance issues While activists continue to agitate for change on issues such as M&A strategy, operational failings and climate, one area that activists also target under the banner of ESG is governance.  Activists are making increasing use of governance issues... Pensions Bulletin - April 2022 In this month's Pensions Bulletin, we cover:  Pensions Regulator’s Annual Funding Statement – key messages for trustees and employers on valuations and risk management in the light of current market challenges. Pensions Regul... HM Treasury consultation on its Review of Solvency II HM Treasury has published its long-awaited consultation on its review of Solvency II. This follows the publication of a call for evidence in October 2020 and a response document in July 2021. HM Treasury has published its long-awaited consultation ... Butterworths Journal: The National Security and Investment Act 2021 revisited Kathrine Meloni, Special Advisor in our Financing practice, contributed an article in the Butterworths Journal examining the application of the mandatory notification obligation. Published 11 times a year, the Butterworths Journal of International Bankin... Incentives Bulletin - April 2022 Topics covered in this bulletin: Update to Listing Rules requires publication of plan rules on National Storage Mechanism National Insurance rise comes into force Supreme Court dismisses HMRC appeal in NCL Investments Remuneration trusts settlement ... Competition & Regulatory Newsletter: CMA closes online gaming investigation following improvements by Sony and Nintendo to subscription practices On 13 April 2022 the Competition and Markets Authority announced the closure of its consumer law investigation into the auto-renewal practices of Sony, Microsoft and Nintendo. The closure of the investigation follows improvements made by these companies t... Hong Kong Public M&A Review 2021/2022 Looking back at M&A activity for public companies in Hong Kong 2021 and Q1 2022 and the key trends and developments for the remainder of 2022. Welcome to our Hong Kong Public M&A Review 2021/2022. In this publication, we look back at public ...