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Employment Bulletin - September 2020 The Employment Appeal Tribunal confirmed that an employee who resigned after the employer sought to “map” her into a new role, rather than treating her as redundant, was constructively dismissed (Argos Ltd v Kuldo).  
The future of the retail sector - In discussion with Ocado There is no doubt that retailers have been heavily impacted by COVID-19 – both physically and financially. With retailers having to change their set-up by introducing plexi-glass screens at the tills, social distancing markings on floors, and the enforced...
Break fees and VAT HMRC had for some time taken a somewhat arbitrary position in relation to the VAT liability of payments made by a party terminating a contract, such as a break fee under a lease.  In their view, the treatment depended upon whether the termination...
Debt finance post-lockdown: Prepare for the worst, hope for the best In this podcast, Matthew Tobin and Kathrine Meloni discuss key issues for companies contemplating debt financings, refinancings or restructurings in the coming months and some of the themes that are starting to emerge.
EU-UK trade deal – can we learn from other FTAs between geographic neighbours? Areas of disagreement between the UK and the EU have been addressed in free trade agreements, principally between close geographical partners
EU-UK trade deal – can we learn from other FTAs between geographic neighbours? Areas of disagreement between the UK and the EU have been addressed in free trade agreements, principally between close geographical partners
Enhanced Listing Regime for Professional Debt in Hong Kong Summary of updates to Chapter 37 of Main Board Listing Rules and guidance on disclosure standards for listing regime for debt issues to professional investors.
Route to calmer seas? Hong Kong Competition Commission prepared to accept commitments from the Seaport Alliance The Hong Kong Competition Commission (HKCC) announced on 12 August 2020 that it is prepared to accept certain proposed commitments offered by the members of the Hong Kong Seaport Alliance (Alliance) to remedy the HKCC’s concerns under the First...
Hong Kong Private Equity – Game Changer? An overview of the recent private equity initiatives introduced by the Hong Kong Government, including the new tax concession for carried interest.
Competition & Regulatory Newsletter UK Supreme Court issues judgment in telecommunications FRAND licensing cases On 26 August 2020 the UK Supreme Court delivered its long-awaited judgment concerning global telecommunications licensing in the Unwired Planet v Huawei and Huawei and ZTE v...
Debt finance post-lockdown: Prepare for the worst, hope for the best This publication outlines key issues for treasurers contemplating debt financings, refinancings or restructurings in the coming months and some of the themes that are starting to emerge.
India's transparent taxation initiative - the angel (if any) will be in the detail On 13 August 2020, the Prime Minister of India announced a number of steps to make the Indian tax system "seamless, faceless and painless". For international investors familiar with the Vodafone saga (where the Indian government legislated with...
Getting the Deal Through: Tax Controversy 2021 Richard Jeens is the contributing editor of the 8th edition of this publication which summarises the framework for tax disputes in fifteen different jurisdictions, including the US and the UK. Richard Jeens, Dominic Robertson and Charles Osborne are...
HMRC's uncertainty principle Yesterday marked the deadline for responses to the HMRC consultation document "Notification of uncertain tax treatment by large business".  This is the proposal that large businesses should be required to notify HMRC of uncertain tax...
Incentives Bulletin - August 2020 Capital Gains Tax Chancellor requests review of CGT; HMRC Employment Related Securities Bulletin 36 focusing on COVID-19; Shareholder approval of remuneration plans