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The new income tax charge on offshore receipts in respect of intangibles Article by Steve Edge and Dominic Robertson on the conversion of the proposed extension of withholding tax on royalties paid to tax havens into a direct income tax charge
The International Comparative Legal Guide to Corporate Tax 2019: United Kingdom William Watson and Zoe Andrews give a comprehensive overview of corporate tax in the UK
Fiscal State aid - some limits emerging at last? Article by William Watson on the threat from State aid to well-established tax practices and principles, but also on the signs of real resistance.
Joint Ventures in China – Getting Started Joint ventures in China offer significant opportunities for overseas companies.
Brexit: Edging Closer This briefing contains an overview of the most-discussed aspects of the Withdrawal Agreement and the Political Declaration
Real Estate Newsletter Relief from forfeiture; Japanese knotweed; empty property rates; injunction; conditional break; urban explorers
Competition and Regulatory Newsletter Commission seeks feedback on commitments offered by Disney in pay-TV investigation
Tax and the City briefing for November 2018 Mike Lane and Zoe Andrews examine the new hybrid capital instrument regime and the legislative change to combat ‘offshore looping’. They also look at the decisions in GDF Suez Teesside and Volkswagen Financial Services
Cookie consent and the GDPR: a recipe for disaster? This article discusses the complex area of cookie consent post-GDPR and analyses the different approaches organisations have taken to this issue.
Incentives Bulletin High Court dismissed claim that use of malus clause was unfair; Budget 2018; PRA Remuneration compliance; HMRC ERS bulletin: non-statutory clearance for share scheme queries
Brexit Essentials: No deal - the competition regime This briefing considers what we now know about the future application of the EU and UK antitrust rules in a no deal scenario
Cryptocurrencies and other virtual assets: Hong Kong's new approach The Hong Kong Securities and Futures Commission (SFC) issued two publications on 1 November 2018 setting out a new regulatory approach for virtual assets. The SFC’s new approach is described in further detail in our Client Briefing.
Competition and Regulatory Newsletter No deal? CMA announces standalone post-Brexit competition regime
Employment Bulletin employer’s vicarious liability for employee’s deliberate data breach; Company liable for director’s assault on employee; mandatory ethnicity reporting; co-worker can be liable for whistleblowing dismissal
Pensions Bulletin Bulk DC transfers; Master Trusts regime; Pension Schemes Newsletter 103; GMP Equalisation schemes must take action; PPF Compensation following Hampshire; failure to allocate contributions