Clear filters

BLOG: A question of interpretation: the UK Supreme Court’s decision in Royal Bank of Canada All has ended well for the Royal Bank of Canada (RBC) following the Supreme Court’s majority decision (4:1) that the UK does not have taxing rights over the “royalty” payments RBC received. The value of these payments was dependant on the price and volume...
New Public Offers and Admissions to Trading Regime: FCA consults on further aspects including facilitating issuance of low denomination bonds On 31 January 2025, the FCA published Consultation Paper CP25/2: Further Changes to the Public Offers and Admissions to Trading Regime and the UK Listing Rules which sets out further proposed changes as part of the reforms to the UK prospectus regime...
Podcast: Tax News: February 2025 In this podcast, Tax Associate Nadia Hourihan joins Zoe Andrews and Tanja Velling to discuss the Court of Appeal’s decision in ScottishPower that payments in lieu of penalties are tax deductible (even though no tax deduction would have been available for...
Financial Regulation Weekly Bulletin - 6 February 2025
Corporate Update Bulletin - 6 February 2025 Corporate Update is our fortnightly bulletin highlighting the latest legal and regulatory developments of interest to corporates.
Competition and Regulatory Newsletter: “The world is not waiting for us”: European Commission President Ursula von der Leyen unveils European Commission’s Competitiveness Compass On 29 January 2025, European Commission President Ursula von der Leyen unveiled the Commission’s Competitiveness Compass. Focusing on the three transformational imperatives identified by Mario Draghi in his 2024 report on “The future of European...
BLOG: The Omnibus and the Compass: more details emerge of EU plans to simplify sustainability legislation On 29 January, the European Commission published an official communication on ‘ A Competitiveness Compass for the EU’ (‘the Compass’). While fairly high-level, it gives some early insights into what the EU’s much anticipated sustainability ‘omnibus'...
BLOG: Does antitrust law stand in the way of Net Zero Alliances? At the start of 2025, JP Morgan announced that it was exiting the Net Zero Banking Alliance (NZBA), a UN- convened group of leading global banks - launched in April 2021 - to align their lending, investment and capital markets activities with net zero...
BLOG: The EU’s Gender Balance Directive: Balance in the Boardroom The recently transposed EU Gender Balance on Corporate Boards Directive (the Directive) will require large EU-listed companies to ensure that members of the “underrepresented sex” hold at least 40% of their non-executive director positions, and 33% of...
The Trump Effect: US Foreign Tax Policy President Trump did not impose additional tariffs immediately after his inauguration. But among the executive orders that he signed on inauguration day is a firm rebuff of the OECD/G20 Inclusive Framework’s Two-Pillar Solution and the starting point for...
Disputes Briefcase A regular digest of key developments in litigation and arbitration, produced by members of our market-leading disputes team.
Pensions Essentials - January 2025 Pensions Essentials provides updates on pensions legislation, regulatory guidance, case law, tax changes, governance trends, and practical tips for trustees and sponsors.
Financial Regulation Weekly Bulletin: 30 January 2025
BLOG: Joint ventures does HMRC draft guidance bring clarity? HMRC published supplementary draft guidance on the Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT) covering, among other things, joint ventures (JVs). Initial draft guidance in relation to the UK’s implementation of the OECD’s global minimum...
BLOG: Timeline of ESG Developments in 2025 Sustainability practitioners will be well aware that ESG is a fast-moving, and ever changing area, making keeping on top of developments a significant challenge. We have sought to set out key ESG developments expected in 2025, covering the UK and, at a...