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General Code of Practice: Next Steps for Trustees The Pensions Regulator’s long awaited General Code was laid before Parliament on 10 January 2024. The Regulator says, in the accompanying press release, that the Code is expected to come into force on 27 March 2024. The Pensions Regulator’s l... Solvent exit planning for insurers On 23 January 2024 the PRA published a consultation on Solvent exit planning for insurers (CP2/24). The consultation adds to a range of recent developments in recovery and resolution requirements for insurers, including the introduction into FSMA in Septe... BLOG: A Dicey Decision – or not really a tax case at all? The spectre of Albert Venn Dicey, the greatest of Victorian constitutionalists, looms large at the feast. In Skatteforvaltningen v Solo Capital Partners, the UK Supreme Court held that the Danish revenue authority (SKAT) was not precluded by reason of Dic... Insurance Outlook 2024 In this briefing we look ahead to some of the key themes likely to affect the insurance sector in 2024.   In this briefing we look ahead to some of the key themes likely to affect the insurance sector in 2024. 2024 – ... Seeds of change: Loan financing in 2024 This briefing considers the near-term outlook for the loan market in terms of funding and liquidity, our views on whether the sustainability-linked loan market will return to growth, plus an indication of some other themes and topics that we expect to col... EPO gets its priorities straight: A clearing-up of the right of priority and underlying rights in patent applications A few days after the fiftieth anniversary of the signing of the European Patent Convention (“EPC”), the Enlarged Board of Appeal (“EBA”) of the European Patent Office (“EPO”) handed down some long-awaited clarification ... Conflicting counterfactuals: The High Court disagrees with the CAT, ruling that MasterCard's multilateral interchange fees are lawful Explores the different approaches taken by the High Court and the CAT to damages claims against MasterCard, and what might happen next The High Court’s judgment concerned substantially similar issues to those addressed by the CAT in July 2016. In that ear... BLOG: Tax Disputes Podcast - the USA What better way to visit the world than by speaking to local experts from the comfort of your own desk about the tax litigation landscapes in their countries? Improving access to EU Capital Markets: Forthcoming legislative changes The European Commission has published near-final versions of legislation designed to simplify EU listing rules, make public capital markets in the EU more attractive for companies and facilitate access to capital, particularly for SMEs. This briefing look... Competition & Regulatory Newsletter: CMA adopts revised Phase 2 process for merger cases On 25 April 2024, the UK Competition and Markets Authority adopted a revised process for in-depth merger investigations. Following extensive consultation with a broad range of stakeholders, the CMA’s updated mergers guidance aims to streamline the s...