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Economic substance requirements in the Crown Dependencies Companies resident for tax purposes in Guernsey, the Isle of Man or Jersey are subject to economic substance requirements if they have income from a relevant business sector in any accounting period commencing on or after 1 January 2019. 
Time limit traps: lessons from the 2019 loan charge Richard Jeens and Rose Swaffield look at the broader questions around statutory time limits and how they apply to HMRC’s ability to investigate a taxpayer’s affairs and raise assessments of tax.
New EU Copyright Directive: harmony or discord? An article reviewing the key aspects of the EU’s Digital Copyright Directive, the first comprehensive EU harmonisation of copyright laws for nearly twenty years
Employment Bulletin Disciplinary proceedings while police investigation ongoing; Post-termination restrictions; Employer not vicariously liable for injury; Resignation in response to issue of improvement notice was constructive dismissal
Insurance Newsletter - May 2019 Climate change and insurers; duty of care; post-Brexit regulation; model drift
Competition & Regulatory Newsletter European Commission approves State aid measures contributing to EU environmental and climate goals
Read your tax rulings carefully..... A recent UK tax tribunal decision, relating to the UK corporation tax treatment of a “tower” structure, serves as a useful reminder of the limitation of tax rulings.
Pensions Bulletin Dashboards; CDC consultation; GMP conversion guidance; PPF publication on contingency planning for employer insolvency; Reminder: disclosure about pooled investment funds
IAS 1: implications for companies facing a potential financial covenant breach Briefing considering the implications of IAS 1 for companies that need to address potential breaches of financial covenants under their loan documentation.
Spot the difference: how does the LMA's documentation for East African borrowers compare to its English law counterparts? Article considering the current scope of the LMA's loan documentation for Africa and the key features of the LMA's template for borrowers in Kenya, Nigeria, Tanzania, Uganda and Zambia.
EU State aid decision on UK CFC rules The full decision in the EU State aid investigation into the UK CFC rules for non-trading finance profits (“NTFP”) has now been published. 
UK tax free cross-border transfers In the recent case of Gallaher, the UK’s First-tier Tax Tribunal reached a surprising conclusion on the UK’s intra-group transfer regime.
Market Abuse Regulation - Periodic financial reporting and inside information The FCA has finalised its guidance on periodic financial reporting and inside information. This briefing summarises the guidance and what companies should be doing in light of the guidance.
Increasing transparency and fairness for business users on online platforms This article provides an overview of the key aspects of the new online platforms regulation
Incentives Bulletin Directors’ remuneration draft regulations;  Accounting debits relating to grant of share options; disguised remuneration guidance; Option was not an employment-related securities option