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Conegate: interpretations of the value shifting rule Mike Lane argues that the case of Conegate Ltd provided a great opportunity for the FTT to answer some of the longstanding questions on the value shifting rule in TCGA 1992 s29
Competition and Regulatory Newsletter General Court requires the European Commission to re-examine Lufthansa’s request to waive merger condition
Geo-blocking: new rules for traders Geo-blocking: new rules for traders. We look at some of the key areas covered by the EU’s new Geoblocking Regulation, together with actions businesses can take now to prepare for its implementation.
Incentives Bulletin EBA report on remuneration practices across EU;  Tax treatment of share options;  State aid approval EMI options;  GDPR: guidance from ICO on use of consent
Pensions Bulletin bulk DC transfers; Money laundering; TRS registration; Retroactive change to amendment power; equitable right of recoupment; PPF compensation; Insolvency Directive; Auto-enrolment breach; Brexit
Tax and the City briefing for May 2018 Mike Lane and Zoe Andrews consider the decisions in Bloomberg (PEs), Target Group (VAT), Investec (capital contributions) and Newey (Halifax abuse of rights), as well as the reform of limited partnerships.
New cyber rules apply from today: what should you do to comply In this client briefing, Rob Sumroy and Natalie Donovan focus on what this means for OES.
Competition and Regulatory Newsletter Court of Justice provides clarity on the concept of “competitive disadvantage” in its recent MEO ruling
P&E Update: Pensions Bulletin White Paper inquiry; Data protection charges; HMRC digital platform; Replacement of principal employer; Auto-enrolment fixed penalty notice; Insolvency and Corporate; Governance consultation
Tax indemnities: lessons from recent litigation Richard Jeens and Charles Osborne look at some recent cases on tax indemnities which highlight the practical points to consider when drafting an indemnity and managing any subsequent claims.
Employment Bulletin Pay freeze not validly implemented; notice provisions matter; enhanced pay for shared parental leave?; Travel time may be working time; Women on boards; Horizon scanning
The Class Actions Law Review Richard Swallow and Mark Hughes are the authors of this second edition of The Class Actions Law Review.
Hong Kong Launches New listing Regime The Hong Kong Stock Exchange’s new listing regime has come into effect
Hong Kong Launches New Rules on Biotech Listings Our Client Briefing on Biotech Listings focusses on the regime for pre-revenue biotech companies
Raising the Bar: Global Expansion of Foreign Investment Controls This article looks at developments over recent months that demonstrate a global expansion of foreign investment controls