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Back to the future... When I first qualified into tax, UK-UK transfer pricing was not a thing.  A UK company could lend money to a fellow UK group company without being required to impute interest on the loan.  A UK parent could guarantee the loan of its UK subsidiary without...
The EU's 'Capital Markets Union' reforms make cross-border securitisations easier. The UK should make similar reforms. The EU continues to press ahead with its Capital Markets Union ('CMU'). The High Level Forum ('HLF') recently published its final report containing 17 sets of recommendations intended to move the CMU towards completion. For each of the sets of...
Levelling the playing field - The EC's White Paper on foreign subsidies The European Commission recently published a White paper setting out its proposals for measures to address the impact of subsidies from non-EU countries on trade within the EU. For EU Member States the use of such subsidies is already controlled by the EU...
A brand new subsidy regime for the UK? A key outstanding issue between the EU and the UK in the negotiations on the future partnership agreement is the implementation of a level playing field for competition. The resolution of this issue will likely affect the shape of any future domestic...
New EU prudential regime for investment firms – key aspects and immediate considerations The Investment Firms Directive (IFD) and Investment Firms Regulation (IFR) came into force in December 2019 and apply to all investment firms as defined under the Markets in Financial Instruments Directive II (MiFID II). The IFR will apply across EU...
UPC Update: UK IP Minister confirms no UPC for UK As we discussed in a previous post here, the House of Lords EU Justice Sub-Committee met on 10 March 2020 to examine the impact that the UK's non participation in the EU’s Unified Patent Court (UPC) and Unitary Patent (UP) system would have on UK...
Is Covid-19 making hopes of UK adequacy fade further? Privacy in a pandemic Prior to the pandemic, hopes of the UK being deemed adequate by the European Commission by the end of the transition period were cautious at best. Covid-19 poses yet another obstacle. Adequacy decisions typically take around 18 months, and the UK is 13th...
Will rejecting the EU’s new copyright directive #savetheinternet? In a U-turn against its policy under Theresa May’s government, the UK has indicated that it will not implement the EU’s new Directive on Copyright in the Digital Single Market (the "Directive”) now it has left the EU.  On 16 January 2020, UK Minister for...
UK not ready to say goodbye to EU cyber certification Cyber certification is seen by many as an important tool in raising security standards and increasing public confidence in the digital, and data, economy. The EU's new Cyber Security Act ('the Act'), which entered into force last June, establishes a cyber...
Is now a good time for a UK digital services tax? The message was clear at last week's OECD public consultation on the reform of the international tax rules that there is a need to fix the rules to avoid the chaos of a multitude of unilateral digital service tax (DST) measures. The UK is one of the many...
Is now a good time for a UK digital services tax? The message was clear at last week's OECD public consultation on the reform of the international tax rules that there is a need to fix the rules to avoid the chaos of a multitude of unilateral digital service tax (DST) measures. The UK is one of the many...
CMA looks to tool up for digital age "The UK has an analogue system of competition and consumer law in a digital age" wrote Lord Andrew Tyrie, chair of the CMA, in a letter sent to the Secretary of State for Business, Energy & Industrial Strategy (BEIS) this week outlining his proposals on...