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Employment Bulletin - December 2022 Topics covered in this bulletin: Changes to the right to request flexible working Payment under settlement agreement taxed as employment income Providing new role on redundancy without interview was not a reasonable adjustment Existing disc... HMRC v BlackRock Holdco 5 LLC: transfer pricing and unallowable purpose Mike Lane on the Upper Tribunal decision in HMRC v BlackRock Holdco 5 LLC on transfer pricing and the loan relationships unallowable purpose rule. First published in the British Tax Review. Case comment by Mike Lane on the Upper Tribunal decision  ... Takeovers Executive issues new Practice Note 24 The Takeovers Executive recently issued a new Practice Note 24, which sets out guidance on how the Executive will treat the appointment of an independent receiver or liquidator over a controlling interest in a Hong Kong public company, and when an offer p... EFIG: European Banking Newsletter - December 2022 Development's in this month's edition include:  Climate-related and environmental risks- ECB publishes results of 2022 Thematic Review EBA Opinion - EBA clarifies the operationalisation of intermediate EU parent undertakings of third coun... UK Financial Services - The Next Chapter In this briefing we summarise and examine the proposals published on 9 December 2022 referred to as the Edinburgh Reforms, including the HM Treasury policy statement on the approach to the repeal of financial services retained EU law. The Edinburgh refor... Pensions Bulletin - December 2022 LDI crisis; The Pensions Regulator’s enforcement strategy; Pensions dashboards; Guidance on international transfers of data; rectification of pension increase provisions In this month’s Pensions Bulletin, we cover:  A statement by the... Competition & Regulatory Newsletter: CMA publishes final report in music and streaming market study On 29 November 2022, the Competition and Markets Authority published its final report in connection with its market study into music and streaming services. The market study considered, amongst other things, whether any potential lack of competition betwe... Asset Management – Hot Topics, Winter 2022 Our Winter 2022 edition of the Asset Management Hot Topic series covers some of the key developments affecting the sector including the FCA's Consumer Duty, ongoing regulatory developments relating to ESG and the retailisation of private capital. Wel... BLOG: New double taxation agreement between the UK and Brazil In September 2022, Brazil and the UK announced a first round of negotiations for a double taxation agreement (DTA) following several years of discussions on technical and policy issues. It appears that the formal negotiations progressed well, given that a... Employment Bulletin - November 2022 Topics covered in this bulletin: Future employment legislation CAC’s jurisdiction over European Works Councils post Brexit Dismissal “vanished” on successful appeal even though employee did not want reinstatement Horizon s...