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Tax and the City Review for March 2021 Mike Lane and Zoe Andrews look at Budget 2021 and the review of bank taxation in particular; the publication by the OECD of the International Compliance Assurance Programme handbook; and the CA decision in Eastern Power Networks.
Is your joint copyright work purple or red/blue? Joint ownership of copyright can be a commercial headache. It is important to be aware of the final decision in the drama of Martin v Kogan in relation to the screenplay of Hollywood film Florence Foster Jenkins. The case is...
The difficulties with deeming - VAT, groups and time of supply Clashes between deeming provisions in a complex tax code inevitably give rise to tricky technical questions and, quite often, litigation.  The recent case of The Prudential Assurance Company Limited presented the First-Tier Tribunal with such a...
EFIG: European Banking Newsletter - March 2021 Development's in this month's edition include:
The Practitioner’s Guide to Global Investigations - 5th edition - United Kingdom chapter The Fifth Edition of Global Investigation Review’s Guide to Global Investigations is the premier practitioner-led guide, covering every stage of an investigation as well as local advice on topics such as privilege and employee rights from...
Employment Bulletin - March 2021 TUPE service provision changes; drivers were workers not self-employed; public interest test; whistleblowing detriment; Gender pay gap reporting; “all reasonable steps” defence to harassment
Regulating Digital: China’s First Antitrust Guidelines for Internet Platforms This publication discusses China’s Anti-Monopoly Guidelines for the Platform Economy and the implications for internet platforms - both domestic and foreign - operating in China.
Spring Budget 2021 Series - a view under the hood Emma Game comments on the UK’s March 2021 Budget, focussing on increased corporation tax rates, ongoing Brexit hangover and investment incentives.
Competition & Regulatory Newsletter (24 February - 9 March 2021) CAT upholds CMA decision that Lexon acted anti-competitively in sharing information about the supply of nortriptyline
APAC M&A Outlook 2021 A look ahead to the expected M&A activity in Asia Pacific and key developments to watch out for in 2021
FCA makes cessation and “pre-cessation” announcement for all LIBOR tenors This morning, the FCA announced the dates on which all 35 LIBOR rates will either cease or will lose representativeness (“pre-cessation”). The FCA's announcement FCA’s announcement also specifies the LIBOR tenors for which the...
The corporation tax rise in pictures... For those who prefer to think in pictures, this chart from the OBR's 2018 report "Why have onshore CT receipts performed so well since 2013-2014?" is a very neat illustration of the balance of measures that have more or less offset each...
2021 HR Budget Briefing Our 2021 HR Budget Briefing, summarises the key implications for employees and their employers of the UK Budget announced on 3 March 2021. Many commentators will rightly focus on the extension of the employee furlough regime until September, but...
Shareholder activism – trends and tips for the year ahead In this podcast, Corporate partners Filippo de Falco and Claire Jackson discuss the shareholder activism trends that emerged in 2020, and whether these trends will carry over into 2021. They reflect on both the increase in M&A activism and the...
Investigations and Enforcement Outlook 2021: Corporate Crime In the third podcast of the series, Jonny Cotton, Sir David Green and Holly Ware discuss the criminal investigations and enforcement outlook for 2021. In particular they look at the Serious Fraud Office’s (SFO) recent activity, the possible changes to the...