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Hong Kong: Directors – personal liability for companies in financial difficulties This bulletin concentrates on the ways in which directors may find themselves personally liable for the debts of a company in financial difficulties.
The slow but inevitable shift from the EU financial services rulebook Selmin Hakki discusses the limited visibility on the UK’s intentions for the post-Brexit regulatory framework for financial services
Transforming Interest Rate Benchmarks - Negative interest rates in a post-LIBOR world In this briefing, we consider the implications of falling and potentially negative central bank rates for interest payment obligations that reference either LIBOR or the risk-free rates designed to replace it.
Three little words... We all know the difference three little words can make.  But in the case of VAT, those three little words turn out not to be "I love you" but the rather less romantic "acting as such".  For those of you thinking about a...
Delivering Net Zero - The Winds of Change Is the Floating Offshore Wind Market set to take off?
Is it exempt or can we apportion? According to a German saying, “before the court and at sea, one is in God's hands.” The CJEU’s decision in Blackrock shows that, for investment managers, VAT is indeed a rough sea. Going beyond the question that had, strictly...
Order (almost) restored: The Supreme Court brings the Visa and MasterCard MIFs saga one step closer to a conclusion Briefing on the Supreme Court’s ruling that Mastercard and Visa’s multilateral interchange fees restrict competition contrary to Article 101.
Incentives Bulletin - July 2020 Restricted share plans; HMRC Employment Related Securities Bulletin; COVID-19; Employment-related securities options; Tax deductibility of share plan expenses; Accelerated Payment Notices
Banking portfolio transfers: Key commercial and legal issues A high level overview of key commercial and legal considerations for banking portfolio transfers, in particular those involving products for high-net-worth (HNW) clients.
Competition & Regulatory Newsletter European Commission launches two antitrust investigations into Apple On 16 June 2020 the European Commission initiated two parallel investigations into Apple’s App Store and Apple Pay. These will investigate the rules and restrictions that Apple...
Competition & Regulatory Newsletter European Commission launches two antitrust investigations into Apple
Transforming Interest Rate Benchmarks – While you’ve been dealing with COVID-19, transition from LIBOR continues In this briefing, we summarise what has been happening in the world of risk-free rates while treasury functions may have been dealing with more immediate challenges.
The Corporate Insolvency and Governance Act: Key Measures The Corporate Insolvency and Governance Act 2020 came into force on 26 June 2020.
Innovative modes of service approved by Hong Kong Courts A client briefing on a Hong Kong court decision allowing service of documents by an online data room.
Still waiting for closure: adjudicating a taxpayer’s domicile status If HMRC requests information that is required only if a prior substantive conclusion is correct, can a court decide the substantive issue in the context of the taxpayer’s challenge to the information notice? And if the court can, should it do so? In...