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Competition & Regulatory Newsletter European Commission fines Qualcomm for predatory pricing
Pensions Bulletin same sex survivor benefits; Upper Tribunal ruling on FSD; Investment Governance guidance; future of trusteeship and governance; PASA guidance on transfers from DB schemes
What are your losses worth? Subject to a £5m deduction allowance, UK corporation tax payers may use carried-forward income losses against up to only 50% of their profits. In July, the government has published draft legislation to extend this restriction from 1 April 2020 to...
Brexit Essentials: Where do we go from here? This issue of Brexit Essentials outlines the possible outcomes and some of the legal constraints that might shape the UK’s future relationship with the EU.
When a notice isn't a notice... English law governed acquisition agreements commonly require the purchaser to notify the seller of any claim against the target - for example by a tax authority - which could give rise to a claim by the purchaser against the seller - for example under a...
The Transfer Pricing Law Review and UK chapter Preface by Steve Edge and Dominic Robertson for the inaugural edition of The Transfer Pricing Law Review, which aims to give readers a high-level overview of the principal transfer pricing rules in 17 countries. UK chapter by Steve Edge and Orlaith Kane.
Non-Hong Kong Companies / HK Listed Companies – Requirement to Disclose Prescribed Information in Contracts and Other Documents by 1 August 2019 Non-Hong Kong Companies / HK Listed Companies – Requirement to Disclose Prescribed Information in Contracts and Other Documents by 1 August 2019
Competition & Regulatory Newsletter Commission fines Sanrio €6.2 million for restricting cross-border sales of merchandising products
UK implementation of DAC 6 The draft regulations to implement EU Directive 2018/822 (DAC 6) in the UK have been published alongside a consultation document. HMRC requests responses by 11 October 2019. Legislation must then be introduced by 31 December 2019 and will be accompanied...
UK implementation of DAC 6 The draft regulations to implement EU Directive 2018/822 (DAC 6) in the UK have been published alongside a consultation document. HMRC requests responses by 11 October 2019. Legislation must then be introduced by 31 December 2019 and will be accompanied...
Taxing the new self-employed The question of how the tax regime should adapt to reflect modern working practices is a difficult one. There has been a rise in the number of self-employed since 2000 (which interestingly predates the GIG economy) but the average profits of the...
The SFC signs a tri-partite MOU on audit working papers with the MOF and CSRC This client briefing will discuss why the SFC needs to access audit working papers held in the Mainland, the scope of the MoU and its implications on the SFC’s enforcement capabilities going forward.
Marriott's £99m fine - lessons for M&A This briefing considers cyber and data risks in M&A in light of Marriott's recent announcement on 9 July that the UK Information Commissioner intends to fine it £99m.
UK publishes draft legislation and guidance for digital services tax On the same day as the US begins an investigation into whether the 3% digital services tax (DST) adopted by the French is damaging to US businesses with a view to taking retaliatory action, the UK publishes for consultation draft legislation and draft...
Cheap as chips? Controversial judgment could have significant implications for the global wireless communications industry A watershed ruling handed down by a California federal court in May delivers a fundamental blow for SEP holders, upending long-established SEP licensing practices.