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Knowledge essential: UK Supreme Court considers directors’ accessory liability and account of profits
Real Estate Newsletter - June 2024 In this edition, some of our topics include: Leasehold and Freehold Reform Bill becomes law; Changes to the Construction Industry Scheme; Changes to the overseas entities registration regime; Government consults on contractual controls on land;Court...
HK Data Privacy Commissioner’s new model framework for procuring, implementing and using AI The Office of the Privacy Commissioner for Personal Data (the PCPD) recently published the Artificial Intelligence: Model Personal Data Protection Framework (the Model Framework), setting out suggested best practices to help organisations protect personal...
UK Supreme Court delivers landmark decision on downstream (Scope 3) emissions – R(Finch) v Surrey County Council In a landmark climate decision, the UK Supreme Court has found, by a majority, that downstream greenhouse gas (GHG) emissions (also known as Scope 3 emissions) that would ultimately arise from combustion of refined oil products should have been considered...
Tax and the City Review - June 2024 In another case involving both commercial and unallowable purposes, the Court of Appeal in Kwik-Fit decides that some of the loan relationship debits can be allocated to the commercial purpose. In a blow to taxpayers, the Court of Appeal in Hotel La Tour...
Employment Bulletin - June 2024 The main political parties published their Election Manifestos last week. By far the most detailed proposals on employment aspects are from the Labour Party, which has recently published Labour’s Plan to Make Work Pay – Delivering a New Deal for Working...
UK Energy and Infrastructure: Reviewing Conservative and Labour manifestos The UK General Election on 4 July 2024 takes place in the broader context of heightened geopolitical tensions and inflationary pressures, with energy security, net zero targets, and economic growth remaining key concerns on both the national and...
Competition & Regulatory Newsletter: European Commission launches first in-depth merger probe under Foreign Subsidies Regulation On 10 June 2024, the European Commission announced that it has launched an in-depth investigation under the Foreign Subsidies Regulation into the acquisition by Emirates Telecommunications Group Company PJSC of sole control of PPF Telecom Group BV,...
Insurance Newsletter - June 2024 In this newsletter we discuss: artificial intelligence and insurance, including insights from our recent webinar where are we with Solvency II reform? Consumer Duty deadlines current trends and themes from around Europe, presented by a number of our...
BLOG: Lessons learned from JTI and other recent unallowable purpose cases The main lesson to be learned is that it all depends on the specific facts and how they are presented to the fact-finding tribunal! JTI is the third unallowable purpose case decided by the UK Court of Appeal this year, the previous two being BlackRock and...