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P&E Update: Pensions Bulletin Government considers punitive fines, clearance and trustees’ insolvency ranking; PPF to recognise bridging pensions; Impact of amendment power restriction; Residency status report Topics covered in this bulletin: The Watch List New Law Government...
Farnborough – disqualifying arrangements for loss surrenders Gareth Miles and Orlaith Kane look at the decision in Farnborough Airport Properties and its impact on the interpretation of the safe harbour rules. In Farnborough Airport Properties Ltd and others v HMRC, the Upper Tribunal upheld the decision of the...
Competition and Regulatory Newsletter House of Lords Committee publishes report on competition law and State aid control in post-Brexit UK House of Lords Committee publishes report on competition law and State aid control in post-Brexit UK On 2 February 2018 the Internal Markets Sub-Committee...
Tax and the City briefing for February 2018 Mike Lane and Zoe Andrews look at, inter alia, the recent Court of Appeal decisions in ING Intermediate Holdings Limited –v- HMRC and Teoco UK Ltd v Aircom Jersey 4 Ltd, and the decision of the Upper Tribunal in Cyclops Electronics Limited and...
P&E Update: Pensions Bulletin New PPF contingent asset forms for 2018/19 levy; DB White Paper; Master trusts new reportable event; use of RPI; Failure to provide information to Regulator The Watch List New Law 29th March, 2018 deadline – new PPF contingent asset forms for 2018/19 DB...
The Cross-Border Trade Bill Sara Luder and Philip Higham consider the Taxation (Cross-Border Trade) Bill introduced in Parliament on 20 November 2017. The Taxation (Cross-Border Trade) Bill was introduced in Parliament on 20 November 2017. The purpose of the Bill is to ensure that,...
UK updates plans for the NIS Directive Review of Government’s response to its summer consultation on UK implementation of the Security of Network and Information Systems (NIS) Directive. The NIS Directive is designed to improve the security and resilience of Europe’s essential services, and...
Real Estate Newsletter Telecoms Code; forfeiture; restrictive covenant; injunction; right to light; highway Topics include: new Telecommunications Code right to forfeit - Toms v Ruberry restrictive covenant - Barter Re Ivy House award of injunction - Humphrey v Rogers release...
A New Way Forward for Biotech Listings in Hong Kong | February 2018 | Briefing In this Client Briefing, we provide an overview of the listing criteria under the Biotech Chapter issued by the Exchange and what an applicant applying for a listing must demonstrate. The Stock Exchange of Hong Kong Limited (the Exchange) recently...
Competition and Regulatory Newsletter ECJ finds that arrangement between Hoffmann-La Roche and Novartis may restrict competition “by object” ECJ finds that arrangement between Hoffmann-La Roche and Novartis may restrict competition “by object” On 23 January 2018 the ECJ handed down its...