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2023 HR Budget Briefing Despite the Government having made a number of other “fiscal statements” in the last 12 months, today’s Budget still contained a number of new and noteworthy tax and financial support measures affecting employees and their employers....
Competition & Regulatory Newsletter: European Commission clarifies concerns by issuing new Statement of Objections to Apple over App store rules The European Commission has recently issued a new Statement of Objections to Apple, clarifying its concerns in respect of Apple’s App Store rules for music streaming providers. This replaces a prior Statement of Objections sent to Apple in April...
BLOG: Relief for R&D Expenditure: A Brief Respite or a Change in Strategy? In what feels like an everchanging landscape of UK tax relief on research and development (R&D) expenditure, Chancellor Jeremy Hunt in his Spring Budget 2023 announced further reforms to the UK R&D tax relief regime and hinted at the UK...
BLOG: Because it's all about the base, about the base... Two years' ago I wrote a post entitled "Has the Chancellor really just announced a UK corporation tax rise of over 30%?" the gist of which was that by putting the headline rate of corporation tax up from 19% to 25% without narrowing the tax base the...
BLOG: The UK’s Spring Budget 2023: Tax competitiveness revived? Five days before the UK’s Chancellor Jeremy Hunt unveiled the Spring Budget, the Centre for Policy Studies issued a report on the UK’s declining tax competitiveness, noting that the combination of the rise in the headline corporation tax rate...
EFIG: European Banking Newsletter - March 2023 Development's in this month's edition include: 
Earn-outs in M&A transactions: working hard for capital treatment? Earn-outs are common in M&A transactions and can be an attractive mechanism for many reasons, including for their potential for incentivising senior management. However, where an earn-out does form part of an acquisition and individual shareholders...
M&A in 2023 2023 has begun with a challenging environment for deal making with buyers and sellers needing to navigate difficult macro-economic conditions, geopolitical instability, increased regulation, accelerating ESG pressure and the post-COVID reset. Predictably,...
Pensions Bulletin - March 2023 Value for Money framework; extending opportunities for CDC schemes; regulation of pension schemes’ use of LDI; DC transfers guidance; ESG, stewardship and climate risk reporting
Corporate Update Bulletin - 9 March 2023 Corporate Update is our fortnightly bulletin highlighting the latest legal and regulatory developments of interest to corporates.
Updates to the LMA’s Green, Social and Sustainability-Linked Loan Principles – what’s changed? On 23 February 2023, the LMA published updated versions of its Green, Social and Sustainability-Linked Loan Principles and related guidance material. In two briefings, we consider the latest round of updates and the extent to which they might prompt...
The Dispute Resolution Review - 15th edition The Fifteenth Edition of the Dispute Resolution Review provides an indispensable overview of the civil court systems in major jurisdictions worldwide. It examines the key aspects of each jurisdiction's dispute resolution rules and practice, and...
Competition & Regulatory Newsletter: CMA issues guidance on collusion between employers The Competition and Markets Authority recently issued a statement providing guidance to employers on how to avoid anti-competitive collusion in relation to employment matters. With ‘no poach’ agreements and other labour market practices coming...
FCA publishes Discussion Paper DP23/2: Updating and improving the UK regime for asset management This briefing provides a summary of some of the areas of reform covered in the FCA's recently published discussion paper DP 23/2 (February 2023) on upgrading and improving the UK asset management regime. Some initial thoughts on the themes emerging...
Corporate Update Bulletin - 23 February 2023 Corporate Update is our fortnightly bulletin highlighting the latest legal and regulatory developments of interest to corporates.