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Changing winds: VIE deals subject to Chinese merger control after all For more than a decade, companies structured as variable interest entities (VIEs) were commonly treated as “unacceptable” for Chinese merger control purposes due to their dubious legal status. This notion was recently “rectified” b... Tax and the City Review - February 2024 In their latest Tax and the City article, Mike Lane and Zoe Andrews consider the possible implications for main purpose tests of the discussion of the meaning of ‘incidental’ by the Court of Appeal in Dolphin Drilling. They also discuss HMRC&r... Real Estate Newsletter - October 2022 Topics include: Collateral warranties - Abbey Healthcare (Mill Hill) Limited v Simply Construct (UK) LLP Heads of Terms - Pretoria Energy Company (Chittering) Ltd v Blankney Estates Ltd Restrictive covenant in lease - Schwarzschild Ochs Pty Ltd v Concert... Corporate Update Bulletin - 6 April 2023 Corporate Update is our fortnightly bulletin highlighting the latest legal and regulatory developments of interest to corporates. ... International accords on tax, but what will happen next The BEPS project has made significant progress internationally and in domestic implementation in many countries – but in recent times its objectives have been forced to change and there is uncertainty as to whether or not the initial aspirations wil... Path to COP26: Net Zero Disputes - Key Risks There are significant changes facing companies operating in the energy sector (and likely to be more so going forward) with the regulatory and technological backdrop evolving and uncertain, it is clear there is significant scope for disputes associated wi... Competition & Regulatory Newsletter: Advocate General Kokott proposes that European Court of Justice uphold Google Shopping fine On 11 January, Advocate General Kokott handed down her opinion that the European Court of Justice should confirm Google’s €2.4 billion fine for favouring its own comparison shopping service in its general search results. The case goes to the cr... Corporate Update Bulletin - 07 December 2023 Corporate Update is our fortnightly bulletin highlighting the latest legal and regulatory developments of interest to corporates. ... New Regulatory Requirements for Virtual Asset Trading Platform Operators come into effect This briefing highlights the main features of the licensing regimes, the key requirements under the VATP Guidelines, details on the transitional arrangement, as well as practical steps for VATP operators.   ... Competition & Regulatory Newsletter: CMA launches initial review of artificial intelligence models The Competition and Markets Authority has announced that it will start examining the impact of AI foundation models on consumers, businesses and the economy. The focus of the CMA’s review will be on the likely implications of the development of AI f...