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In-Depth: Mergers & Acquisitions - 18th edition - EU Overview The Eighteen Edition of In-Depth: Mergers & Acquisitions (formerly The Mergers & Acquisitions Review) provides a practical overview of global M&A activity and the legal and regulatory frameworks governing M&A transactions in major jurisdic... A new chapter in the unallowable purpose tale: The FTT's decision in Syngenta In Syngenta, the First-tier Tribunal denied interest deductions on a loan created in an intra-group reorganisation under the unallowable purpose rule in CTA 2009 s 441. This case highlights that commercial purposes need to be clearly articulated and that ... Key structuring aspects of a forward flow transaction An increasing number of originators are looking to use forward flow arrangements as part of their funding. Forward flows are relatively simple in concept, designed to provide originators with access to reliable committed funding without being directly exp... Companies can claim privilege against their shareholders In a landmark judgment, the Commercial Court has decided that a company’s shareholders have no freestanding entitlement to see the company’s privileged documents. The decision, which revisits what many considered a long-established rule of English law, co... Competition and Regulatory Newsletter: CMA CEO says that CMA is “rising to the challenge on growth” Just over a month on from the launch of the new UK Government’s Industrial Strategy Green Paper on 14 October 2024, the Chief Executive of the Competition and Markets Authority (CMA), Sarah Cardell, has set out how the CMA is rising to the challenge of pr... New PRA process for insurance own funds permissions The eligibility, issuance and repayment, redemption or repurchase of own funds instruments of or by UK insurance groups will, as of 31 December 2024, be governed by a new regulatory regime. As part of the transposition of the corpus of EU financial regula... Implementing the mobility directive in EU member states The Best Friend firms in Europe have published a guide to implementing the Mobility Directive in EU Member States. The Mobility Directive establishes the legal framework that applies to cross-border conversions, mergers and divisions of limited liability ... COP29: Did the 'finance COP' find its feet, and what progress was made on carbon markets? The 29th Conference of the Parties to the UN's Framework Convention on Climate Change (“COP29”) drew to a late close in Baku at the end of November, following protracted negotiations. The main areas of interest to companies and financial institutions will... Financial Regulation Weekly Bulletin: 18 December 2024 UK Supreme Court confirms the Sky is not the limit when it comes to trade mark applications and bad faith In this briefing, we take a closer look at the main issues in the long-running dispute between SkyKick and Sky, the UK Supreme Court’s analysis and ultimate findings, and the likely implications of the decision on UK trade mark filing and enforcement prac...