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Tax and the City Review - April 2024 Mike Lane and Zoe Andrews discuss: the FTT’s decision in Barclay’s Bank Plc (loan relationship discount case); the Upper Tribunal’s decision in Alexander Beard (payments out of share premium by a non-UK company to a UK shareholder); the...
Employment Bulletin - April 2024 Topics covered in this bulletin: New Rates and Limits and changes to the right to request flexible working Lack of protection from detriment for participation in industrial action is incompatible with European Convention on Human Rights Proposed...
EFIG: European Banking Newsletter – April 2024 Developments in this month's edition include: ECB wrong to not consider circumstances in requiring BAWAG PSK to pay absorption interest - CJEU BAWAG PSK v ECB (Case T-667/21) CRR - EBA launches consultation on off-balance sheet items under the...
In-Depth: Class Actions – 8th edition – Hong Kong chapter Class actions and major group litigation can be seismic events, not only for the parties, but also whole industries and parts of society. In-Depth: Class Actions (8th edition) explains the relevant procedures, developments, and factors in play in some of...
In-Depth: Class Actions – 8th edition – England & Wales chapter Class actions and major group litigation can be seismic events, not only for the parties, but also whole industries and parts of society. In-Depth: Class Actions (8th edition) explains the relevant procedures, developments and factors in play in some of...
All change for tax-free lump sums The new tax year has arrived, bringing with it two new tax-free lump sum allowances in place of the lifetime allowance (LTA). This step-change in pensions taxation has been delivered by HMRC on an incredibly tight timetable, with significant late tweaks...
Competition & Regulatory Newsletter: Advocate General issues opinion in Illumina/GRAIL case In a much anticipated legal opinion, Advocate General Emiliou has invited the European Court of Justice to set aside the judgment of the General Court in the Illumina/GRAIL case and to annul the European Commission’s decision to review the merger...
Tax and the City Review - March 2024 Mike Lane and Zoe Andrews discuss: the FTT’s decision in Keighley (loan relationship rules); the Court of Appeal’s decision in Clipperton (application of Ramsay); the new Reserved Investor Fund confirmed in the Spring Budget; and the call for...
Competition & Regulatory Newsletter: European Commission publishes its first annual report on the Digital Markets Act On 6 March 2024, the European Commission submitted its first annual report on the Digital Markets Act (DMA) to the Council of the European Union and the European Parliament. The report was published the day before those designated as gatekeepers were...
Dawn raids by the Hong Kong Competition Commission: A first aid kit To investigate potentially anti-competitive activities, officers from the Competition Commission (“Commission”) may carry out unannounced inspections at your offices in Hong Kong.  These unannounced visits are commonly referred to as ‘dawn raids’....