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Pensions Bulletin same sex survivor benefits; Upper Tribunal ruling on FSD; Investment Governance guidance; future of trusteeship and governance; PASA guidance on transfers from DB schemes Topics covered in this bulletin: New law Equalisation of same sex survivor...
What are your losses worth? Subject to a £5m deduction allowance, UK corporation tax payers may use carried-forward income losses against up to only 50% of their profits. In July, the government has published draft legislation to extend this restriction from 1 April 2020 to...
Brexit Essentials: Where do we go from here? This issue of Brexit Essentials outlines the possible outcomes and some of the legal constraints that might shape the UK’s future relationship with the EU. “I don’t want no deal as the outcome..I don’t want to lead with a WTO...
When a notice isn't a notice... English law governed acquisition agreements commonly require the purchaser to notify the seller of any claim against the target - for example by a tax authority - which could give rise to a claim by the purchaser against the seller - for example under a...
The Transfer Pricing Law Review and UK chapter Preface by Steve Edge and Dominic Robertson for the inaugural edition of The Transfer Pricing Law Review, which aims to give readers a high-level overview of the principal transfer pricing rules in 17 countries. UK chapter by Steve Edge and Orlaith Kane....
Non-Hong Kong Companies / HK Listed Companies – Requirement to Disclose Prescribed Information in Contracts and Other Documents by 1 August 2019 Non-Hong Kong Companies / HK Listed Companies – Requirement to Disclose Prescribed Information in Contracts and Other Documents by 1 August 2019 From 1 August 2019, all companies incorporated outside Hong Kong that are registered under Part 16 of the Hong...
Competition & Regulatory Newsletter Commission fines Sanrio €6.2 million for restricting cross-border sales of merchandising products On 9 July 2019 the European Commission announced its decision to fine Sanrio Company, Ltd. €6.2 million for entering into anti-competitive licensing...
UK implementation of DAC 6 The draft regulations to implement EU Directive 2018/822 (DAC 6) in the UK have been published alongside a consultation document. HMRC requests responses by 11 October 2019. Legislation must then be introduced by 31 December 2019 and will be accompanied...
UK implementation of DAC 6 The draft regulations to implement EU Directive 2018/822 (DAC 6) in the UK have been published alongside a consultation document. HMRC requests responses by 11 October 2019. Legislation must then be introduced by 31 December 2019 and will be accompanied...
Taxing the new self-employed The question of how the tax regime should adapt to reflect modern working practices is a difficult one. There has been a rise in the number of self-employed since 2000 (which interestingly predates the GIG economy) but the average profits of the...