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What does independent taxation mean? The Labour Party has been in trouble this week due to its promise to scrap the UK tax marriage allowance. This allowance was introduced in 2015 and enables a non-working spouse or civil partner to transfer £1,250 of their tax personal allowance to...
Incentives Bulletin - November 2019 New guidelines on executive remuneration; General election manifesto pledges; R Toone v W Ross employee benefit trusts payments; Christa Ackroyd Media Limited v HMRC IR35
Take care before you share: the ICO's draft Data Sharing Code of Practice This briefing considers the ICO's draft Data Sharing Code of Practice, and offers some practical tips for organisations looking to review their approach to data sharing. 
Competition & Regulatory Newsletter European Commission approves Telia/Bonnier Broadcasting with FRAND remedies
Going green: How the financial markets are adapting to a sustainable economy Green and sustainability-linked financial products are a key component in developing an economy that can mitigate the effects of climate-related and sustainability challenges.
Is now a good time for a UK digital services tax? The message was clear at last week's OECD public consultation on the reform of the international tax rules that there is a need to fix the rules to avoid the chaos of a multitude of unilateral digital service tax (DST) measures.
Labour's Fair Tax Programme: the £6.2bn question... ...or "Seeing as everyone else is now giving 'fact-checking a go'". When Labour published its 2019 Election manifesto last week it was accompanied by a document entitled "Funding Real Change" which set out where Labour...
Transforming Interest Rate Benchmarks: LMA’s Compounded Rates Facilities Agreements - key points for borrowers This briefing highlights some of the key features of the Loan Market Association’s Exposure Drafts of particular interest to borrowers.
The Legal 500: Blockchain Country Comparative Guide 2019 - Hong Kong chapter The Blockchain Country Comparative Guide aims to provide an overview of the law and practice of blockchain law across a variety of jurisdictions. This chapter relates to HK law.
The Legal 500: Blockchain Country Comparative Guide 2019 The Blockchain Country Comparative Guide aims to provide an overview of the law and practice of blockchain law across a variety of jurisdictions. Ben Kingsley and Duncan Blaikie, Co-heads of our Blockchain Working Group, jointly acted as contributing...
Is it time to reconsider policy on bank taxation? As discussed in my Viewpoint video, the UK government is heavily reliant on taxes paid by financial services. The finance and insurance sector was the largest single contributor to corporation tax in 2017/18 accounting for 26% of corporation tax...
Expansion of foreign investment controls in the UK and beyond – latest developments With leading regulatory regimes increasingly calling upon and actively bolstering their foreign investment controls, this article discusses the latest developments in the UK and elsewhere.
Competition & Regulatory Newsletter BritNed loses in Court of Appeal on cartel damages quantum and must repay "surplus sums"
GloBE: learning the lessons of the past The OECD published its Pillar Two paper on the Global Anti-Base Erosion (GloBE) Proposal on Friday (Zoe Andrews' earlier post provides an overview) which requested comments on the "use of financial accounts as a starting point for the tax base...
Managing the Energy Transition - "Mind the Gap" Making the transition to a carbon neutral global economy is increasingly seen as a “must”.