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Just five years after it was created, does the CMA already need fundamental reform? This briefing examines recent proposals made for CMA reform
Getting the Deal Through - Debt Capital Markets (United Kingdom) 2019 UK and EU legal and regulatory framework of the debt capital markets, and factors which influence the the market, including the documentation and execution of transactions.
International tax reform: marketing intangibles proposal attracts support The "marketing intangibles" proposal has emerged from the OECD's public consultation discussions as the most likely of the OECD's proposals to achieve a consensus from the (now 129) countries that are committed to finding a global...
Brexit Essentials: The Customs Union Our latest Brexit Essentials recalls the characteristics and consequences of a potential customs union between the EU and the UK.
Competition & Regulatory Newsletter European Commission publishes report on EU loan syndication and its impact on competition in credit markets
Tax and the City Review for April 2019 Mike Lane and Zoe Andrews consider the Commission’s State aid decision on the UK’s CFC rules, the Danish conduit cases, the FTT decision in Gallaher and the Supreme Court decision in Lehman Brothers.
Employment Bulletin Employment rates and limits; Compensation for refusal to allow rest breaks; BEIS Parliamentary Committee Report on executive rewards; Unfavourable treatment arising from disability
AI and the effect on tax allocation Discussions continue at a global level on how the international tax rules should be reformed so they work adequately for today’s business models. A particular focus has been the problems associated with highly digitalised business, although some...
Latest Government cyber report: targeted attacks and impact of GDPR The briefing summarises the latest Cyber Security Breaches Survey 2019 and offers practical tips we have drawn from the survey and our experience of advising on cyber incidents.
Taxing the sharing economy In 2017 the OECD asked a group (made up of the UK and Italian tax authorities) to look at how countries could ensure that income from the sharing and gig economy (such as Airbnb, Uber, Deliveroo and eBay) was taxed effectively.  The group published...
Competition & Regulatory Newsletter Highlights on the new Foreign Investment Law in China
Recent changes in the UK retail electricity market This briefing contains our observations of the UK retail electricity market 
A time-barred arbitral award is a bird without wings: CL v SCG [2019] The briefing discusses the decision in CL v SCG [2019]
Pensions Bulletin Investment management changes; SFGB; fiduciary duty not owed by trustees to employer; Regulator’s Scheme Funding Statement; DB transfers-out and restructuring recommendations; report on pre-pack
Brexit Essentials: The Final Countdown for UK Listed Companies Our latest Brexit Essentials highlights the key considerations in these areas for UK listed companies as we enter the final countdown.