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Labour's Fair Tax Programme: the £6.2bn question... ...or "Seeing as everyone else is now giving 'fact-checking a go'". When Labour published its 2019 Election manifesto last week it was accompanied by a document entitled "Funding Real Change" which set out where Labour...
Transforming Interest Rate Benchmarks: LMA’s Compounded Rates Facilities Agreements - key points for borrowers This briefing highlights some of the key features of the Loan Market Association’s Exposure Drafts of particular interest to borrowers.
The Legal 500: Blockchain Country Comparative Guide 2019 - Hong Kong chapter The Blockchain Country Comparative Guide aims to provide an overview of the law and practice of blockchain law across a variety of jurisdictions. This chapter relates to HK law.
The Legal 500: Blockchain Country Comparative Guide 2019 The Blockchain Country Comparative Guide aims to provide an overview of the law and practice of blockchain law across a variety of jurisdictions. Ben Kingsley and Duncan Blaikie, Co-heads of our Blockchain Working Group, jointly acted as contributing...
Is it time to reconsider policy on bank taxation? As discussed in my Viewpoint video, the UK government is heavily reliant on taxes paid by financial services. The finance and insurance sector was the largest single contributor to corporation tax in 2017/18 accounting for 26% of corporation tax...
Expansion of foreign investment controls in the UK and beyond – latest developments With leading regulatory regimes increasingly calling upon and actively bolstering their foreign investment controls, this article discusses the latest developments in the UK and elsewhere.
Competition & Regulatory Newsletter BritNed loses in Court of Appeal on cartel damages quantum and must repay "surplus sums"
GloBE: learning the lessons of the past The OECD published its Pillar Two paper on the Global Anti-Base Erosion (GloBE) Proposal on Friday (Zoe Andrews' earlier post provides an overview) which requested comments on the "use of financial accounts as a starting point for the tax base...
Managing the Energy Transition - "Mind the Gap" Making the transition to a carbon neutral global economy is increasingly seen as a “must”.
Employment Bulletin Regulation of confidentiality agreements; judge was a “worker” for the purposes of whistleblowing protection; dismissal was not race discrimination; Removal of evaluative conclusions
How to choose your holding company location Sara Luder and Charles Osborne look at the tax issues which may affect where a holding company might be established, or where an existing holding company might migrate to.
Consultation on the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two Another day, another proposal to substantially change the international tax architecture.  This time it is the GloBE Proposal under Pillar Two.
The ORIP rules: intangible property held in the Crown Dependencies It may be tempting to think that, following the renegotiation of the double tax treaties (DTTs) between the UK and the Crown Dependencies (Guernsey, the Isle of Man and Jersey), entities resident in one of them would fall outside the scope of the...
Tax and the City Review for November 2019 Mike Lane and Zoe Andrews look at the Tribunal decisions in Panayi and the Irish Bank case. They also consider the International Tax Competitiveness Index and the PwC report on the fiscal competitiveness of the UK for banking business.
Competition Law in the Digital Age This edition covers the new role for the European Commissioner as head of Competition and Digital policy, and two European reports on reforming competition policy.