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BLOG: What’s the difference between nothing and nil? A tax deduction! Net accounting has always thrown up some difficult questions for taxpayers and their advisers looking to claim a deduction for something that cannot be seen on the face of the accounts. This is particularly so when an amount for which the taxpayer would l... Carbon Capture, Usage and Storage: managing co-dependency is key to success Carbon capture and storage (“CCS”, or “CCUS” where usage of the CO₂ captured is contemplated) in the UK has been identified as a “necessity, not an option” by the UK’s Climate Change Committee. Five industrial clusters have met the eligibility criteria as... Competition & Regulatory Newsletter (15 - 28 September 2021) General Court upholds record fine for gun-jumping General Court upholds record fine for gun-jumping The European General Court has confirmed that the European Commission was correct to fine French telecom company Altice for gun-jumping in the context of... Five things you should know about setting science-based targets This video sets out the five things companies should know about committing to science-based targets through the Science Based Targets initiative (SBTi). Committing to science-based targets (SBTs) that are in line with the latest climate science can ensur... SMF interviews at the PRA and FCA: Practical guide Practical guide to SMF interviews at the PRA and FCA This practical guide considers the PRA and FCA’s interview process for assessing the competence and capability of candidates seeking approval to carry out senior management fun... Tax and the City Review for September 2021 Mike Lane and Zoe Andrews summarise the L Day materials of interest to financial institutions and discuss the decisions of the Court of Appeal in Target Group (on the VAT financial services exemption) and the FTT in Kwik-Fit (on the loan relationships una... UK competition reform proposals - six things competition lawyers should know On 20 July 2021 the UK Government published its long-awaited consultation on reforms to competition and consumer policy. It is the first major review of the UK competition landscape since 2014 and sets out a large number of detailed proposals. This briefi... Reinventing the 9-5: A new way of working requires a new way of thinking As many businesses in Europe and the US welcome back their employees to their offices, the journey to reinvent the 9 to 5 is just beginning. There are numerous legal issues that corporates need to be aware of when designing a new working pattern for their... Competition & Regulatory Newsletter (1 - 14 September 2021) CMA imposes record fine for breaches of IEO. The UK Competition and Markets Authority has imposed a record penalty of £325,000 on ION Investment Group Limited and ION Trading Technologies Limited for breaching an initial enforcement order impos... Employment protections on insolvency This briefing addresses six questions relating to the employment protections available to employees of insolvent companies in Finland, France, Germany, Italy, Portugal, Spain, Sweden, the Netherlands and the United Kingdom. Government support has helped ...