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Flexible furlough - where next for the Coronavirus Job Retention Scheme? This publication considers the amendments to the Coronavirus Job Retention Scheme announced by the Chancellor on 29 May 2020. These include additional flexibility for employees to work part time during furlough, and increasing employer contributions to...
COVID-19: Impact on commercial leases: the last word? The Corporate Insolvency and Governance Bill has now been introduced to Parliament and includes the last of the statutory measures so far promised to protect commercial tenants from what the Government characterises as “aggressive debt recovery actions...
Pensions Bulletin - May 2020 COVID-19; The Pension Regulator’s Annual Funding Statement; cases preventing switches to CPI-linked increases; non-financial investment considerations; notify member of changes to late retirement factors
Corporate Insolvency and Governance Bill 2019-20: Ipso Facto Provisions Generational Insolvency Reform restricts ipso facto provisions and pre-existing termination rights
How will COVID-19 affect the future of environmental taxes? Whilst the impact of COVID-19 on the environmental taxes agenda is yet to be fully understood, it would seem prudent for businesses to continue to prepare for the implementation of those measures announced albeit with the expectation that there may be...
The Corporate Insolvency and Governance Bill: a toolkit for the Covid era and beyond? The new Corporate Insolvency and Governance Bill contains a mixture of temporary measures necessitated by the immediate economic and practical challenges of COVID-19, and longer-term reforms to our restructuring and insolvency regime.
COVID-19: Charities and an update to UK government support An update to UK Government support to charities during COVID-19.
How many hammers are needed to crack a nut? The ‘cum-ex scandal’ being the nut in question here. After a consortium of journalists uncovered schemes generating multiple refunds of German dividend withholding tax, the European Parliament asked the European Securities and Markets...
Data Privacy Newsletter Issue 13 (May 2020): Selected legal and regulatory developments in data privacy
M&A activity in the COVID-19 and post COVID-19 world In this article we examine how COVID-19 will impact private M&A transactions, both in form and substance.
Clearer fines and cleaner immunity: Hong Kong's first antitrust penalty and revised leniency policy This client briefing analyses Hong Kong’s first pecuniary penalties judgment and the revised leniency policy for cartels published in April 2020.
How far does the fiction of a deeming provision extend? Not far enough to let the taxpayer escape UK tax under the UK/South Africa Tax Treaty, according to the Supreme Court in Fowler v HMRC. In its recent judgment, overturning the Court of Appeal’s decision, the Supreme Court held that a South African...
Subject access requests: new challenges arise from COVID-19 In the broader context of COVID-19, this briefing considers the ICO's draft guidance on the Right of Access, and offers some practical guidance for organisations in relation to DSARs.
Competition & Regulatory Newsletter On 6 May 2020 the UK Competition and Markets Authority announced its decision to block the completed acquisition of Footasylum plc by JD Sports Fashion plc following an in-depth Phase 2 investigation.
Strings attached? Changes to the UK Government’s CCFF and CLBIL schemes to support large businesses This morning (19/5/2020) HM Treasury announced some important changes to the Covid Corporate Financing Facility (CCFF) and the Coronavirus Large Business Interruption Loan Scheme (CLBILS).