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BLOG: Interest on pension arrears: deduction of tax on cross-border payments It is generally well understood how the UK’s withholding tax regime applies to interest paid under a loan and how PAYE (or pay as you earn) applies to pension income. The position has, however, historically been a little murkier where those two regimes...
The Banking Litigation Law Review - United Kingdom Chapter - 7th Edition UK chapter of the seventh edition of The Banking Litigation Law Review which considers recent legal developments in banking litigation. The preface and UK chapter of the seventh edition of The Banking Litigation Law Review, edited by Jonathan Clark,...
2024 Investment Association guidance - executive remuneration briefing On 23 February, the Investment Association (IA) issued its long-awaited guidance on executive remuneration for UK-listed companies. This took the form of a relatively short letter to Remuneration Committee chairs, rather than the usual annual update to...
Asset Management Hot Topics - Spring 2024     Welcome to the Winter/Spring 2024 edition of our Asset Management - Hot Topics series. Many developments covered in this edition relate to the shape of the UK’s post-Brexit framework for financial services. An overarching theme is...
Dawn raids by the CMA or the European Commission: a first aid kit This first aid kit sets out the key “dos” and “don’ts” of how you should handle a dawn raid by the CMA or the European Commission. To investigate potentially anti-competitive activities, officials from the Competition and...
Competition & Regulatory Newsletter: European Commission updates market definition guidance to reflect new market realities On 8 February 2024, the European Commission adopted a revised version of its Market Definition Notice. It is the first time the Notice has been updated since 1997, with the changes reflecting new market realities such as digitalisation and globalisation...
Change is afoot for Cyber Governance For some time we have been saying that cyber risk, like all business risks, is ultimately a corporate governance issue. Whilst the CISO / IT team have responsibility in the risk register, it is the board who has responsibility for setting risk...
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...
Employment Bulletin - February 2024 Settlement agreement covered future claims Dismissal unfair because employer did not consider selection pool Tribunal incorrectly assessed whether changes to incentive plan were unlawful age discrimination Non-financial misconduct in the financial...
Digging Deeper on Non-Financial Misconduct: FCA Launches Non-Financial Misconduct Survey for Lloyd's and London Market Intermediaries and Managing General Agents The FCA is asking businesses in the UK insurance market to provide information related to incidents of non-financial misconduct via a survey by 5 March 2024, including those that they have not already reported to the FCA.  In this briefing we explore...