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Tax and the City Review - January 2024 In their latest Tax and the City article, Mike Lane and Zoe Andrews consider the summary of responses to the consultation on the VAT treatment of fund management services and recent developments on Pillar Two, including revised draft guidance from HMRC...
Financial Regulation Weekly Bulletin – 18 January 2024 Includes developments in relation to: DORA; SDR; sustainable finance; CRR; CRD IV; P2P lending; crowdfunding; margin models; BMR; benchmarking; MiFID II; MiFIR; IDD; and AML/CTF.
No end in sight for PPI claims The Supreme Court has recently handed down two decisions that have an impact on whether claims relating to the mis-selling of PPI are time-barred. In the wake of these decisions, it is likely that we will see an increase in litigation regarding PPI, as...
Employment Bulletin - January 2024 Topics covered in this bulletin: Employers: what to expect in 2024 Supreme Court confirms Deliveroo riders are not “in employment” Redundancy consultation must take place at a formative stage HMRC warning about filing ERS returns Horizon scanning
BLOG: The DPT is dead; long live the DPT! Having introduced more than twenty brand-new taxes since the turn of the millennium — at a rate of roughly one new tax per year — did the UK government really announce yesterday the demise of the diverted profits tax (DPT) before it has reached its tenth...
Chambers: Global Practice Guide: Securitisation 2024 – UK Chapter Guy O'Keefe, Richard Jones, Oliver Wicker and David Thomas set out some key legal considerations in the 2024 UK Securitisation Practice Guide for Chambers and Partners.
Embracing Proactive Enforcement: Hong Kong Competition Enforcement Gains Pace The Hong Kong Competition Commission has shown that it is able to initiate its own high-profile cases, move quickly in its investigations, and wrap up cases successfully. In this briefing, we take a look at the highlights from the Commission’s activities...
EFIG: European Banking Newsletter – January 2024 Developments in this month's edition include:
Financial Regulation Weekly Bulletin – 11 January 2024 Includes developments in relation to: European single access point; Rule Review Framework; CRD IV; Financial Conglomerates Directive; UK Special Resolution Regime; IRB approaches; MiFID II; MiFIR; CCP Special Resolution Regime; DAML exemptions; and...
BLOG: Everyone's a winner - but some wins are more substantial than others: latest OECD assessment of the impact of the global minimum tax The global minimum tax is now in effect in the UK for qualifying multinational groups for accounting periods beginning on or after 31 December 2023.  A number of other jurisdictions have also implemented the rules or are in the process of...
UK Energy and Infrastructure: Reviewing 2023 and what's to come in 2024 In 2023, the UK energy and infrastructure sectors saw a series of significant market and regulatory developments, including the Powering Up Britain package and the passing of the long-awaited Energy Act 2023. With macro-economic challenges expected to...
Podcast: Tax News: January 2024 In this podcast, Zoe Andrews and Tanja Velling discuss the First-tier Tribunal’s decision in Harber on the dangers of relying on legal research conducted by generative AI, certain points on tiered partnership structures and the Ramsay doctrine from the...
Corporate Update Bulletin - 11 January 2024 Corporate Update is our fortnightly bulletin highlighting the latest legal and regulatory developments of interest to corporates.
Listing Regime Reforms: FCA publishes further details of changes and timing Further details of reforms to the listing regime that will take effect later in 2024 were published by the FCA in late December. The long-awaited changes represent the most far-reaching reforms of the listing regime for two decades. This briefing...
EPO gets its priorities straight: A clearing-up of the right of priority and underlying rights in patent applications A few days after the fiftieth anniversary of the signing of the European Patent Convention (“EPC”), the Enlarged Board of Appeal (“EBA”) of the European Patent Office (“EPO”) handed down some long-awaited clarification...