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BLOG: UK CBAM consultation: same stripes or different spots? A comparison with the EU HMRC and HM Treasury launched a joint consultation on the introduction of a UK carbon border adjustment mechanism from January 2027. It focusses on the design and administration of the proposed CBAM; comments can be submitted until 13 June 2024. 
High Court rejects CAT's standard for CMA domestic premises raids On 22 April 2024, the High Court ruled that the Competition Appeal Tribunal had “erred in law” when setting a different legal standard for the Competition and Markets Authority to exercise its powers to raid domestic premises, as compared to...
Same stripes or different spots? The UK Government consults on a carbon border adjustment mechanism Following a previous consultation by HM Treasury and the Department for Energy Security and Net Zero and a series of “Powering-up Britain” publications (the “2023 Consultation”), the UK government announced that it would introduce a Carbon Border...
Competition & Regulatory Newsletter: CMA publishes AI Foundation Models update paper On the 11 April 2024, the UK Competition and Markets Authority published an update to its initial report on AI Foundation Models. The update paper notes a number of trends and developments in the sector since the CMA’s initial report last September,...
BLOG: Tax Disputes Podcast - Brazil We have launched our round the world Tax Disputes podcast series with the first episode covering Brazil. I enjoyed the conversation with Dominic Robertson, Co-Head of Slaughter and May’s Tax Disputes Practice and Ricardo Bolan, Co-Head of Lefosse...
BLOG: Firm Foundations: Taking Stock of BlackRock In the spirit of adventure, or my sapless version of it, I asked ChatGPT 3.5 to propose some puns to deploy in the title of this post. The results ranged from the dull to the surreal. (And some results were both dull and surreal… “Between a Rock and a Tax...
Tax and the City Review - April 2024 Mike Lane and Zoe Andrews discuss: the FTT’s decision in Barclay’s Bank Plc (loan relationship discount case); the Upper Tribunal’s decision in Alexander Beard (payments out of share premium by a non-UK company to a UK shareholder); the...
Employment Bulletin - April 2024 Topics covered in this bulletin: New Rates and Limits and changes to the right to request flexible working Lack of protection from detriment for participation in industrial action is incompatible with European Convention on Human Rights Proposed...
EFIG: European Banking Newsletter – April 2024 Developments in this month's edition include: ECB wrong to not consider circumstances in requiring BAWAG PSK to pay absorption interest - CJEU BAWAG PSK v ECB (Case T-667/21) CRR - EBA launches consultation on off-balance sheet items under the...
In-Depth: Class Actions – 8th edition – Hong Kong chapter Class actions and major group litigation can be seismic events, not only for the parties, but also whole industries and parts of society. In-Depth: Class Actions (8th edition) explains the relevant procedures, developments, and factors in play in some of...