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Listed companies: what to expect in 2023 - Part 1 After a year shaped by geopolitical tensions, UK political turmoil, the fall-out from Covid-19 and economic volatility, we look at developments anticipated this year that will affect the rules and expectations around companies listed in the UK. In this...
The Subsidy Control Act: What you need to know about the UK's new subsidy control regime The Subsidy Control Act 2022 will come into full effect on 4 January 2023. The UK Government has also published the final versions of the regulations defining the categories of subsidies that the Competition and Markets Authority (CMA) will review.
Taking cases closer to home - The 7th year of antitrust enforcement in Hong Kong The Hong Kong Competition Commission (Commission) started its 7th enforcement year with an announcement on its enforcement priorities aimed at bringing the greatest overall benefit to competition and consumers in Hong Kong. In this briefing, we take a...
BLOG: Electricity Generator Levy Draft legislation for the Electricity Generator Levy (EGL) was published on 20 December 2022 for inclusion in the Spring Finance Bill. It was published alongside a new “supplementary technical note”, intended to help generators prepare for the EGL. The...
The Corporate Sustainability Due Diligence Directive - Changing the Game? The EU’s draft Corporate Sustainability Due Diligence Directive (CSDD), over the next three to six years, is set to impose significantly greater obligations on businesses, to assess and address their human rights and environmental impacts, and to...
BLOG: Provisional agreement reached on the European Union's Carbon Border Adjustment Mechanism The Council of the European Union issued a press release on Tuesday, stating that negotiators representing the European Parliament and Council had agreed terms on which to implement a Carbon Border Adjustment Mechanism (CBAM). This agreement...
R&D tax relief - implications for life sciences sector In 2020, the life sciences sector had an annual turnover of £89 billion. As UK investment in the life sciences sector continues to grow, a natural consequence is that the research and development (R&D) tax regime will play a key role in...
Employment Bulletin - December 2022 Topics covered in this bulletin: Changes to the right to request flexible working Payment under settlement agreement taxed as employment income Providing new role on redundancy without interview was not a reasonable adjustment Existing...
Corporate Update Bulletin - 15 December 2022 Corporate Update is our fortnightly bulletin highlighting the latest legal and regulatory developments of interest to corporates.
HMRC v BlackRock Holdco 5 LLC: transfer pricing and unallowable purpose Mike Lane on the Upper Tribunal decision in HMRC v BlackRock Holdco 5 LLC on transfer pricing and the loan relationships unallowable purpose rule. First published in the British Tax Review.
Takeovers Executive issues new Practice Note 24 The Takeovers Executive recently issued a new Practice Note 24, which sets out guidance on how the Executive will treat the appointment of an independent receiver or liquidator over a controlling interest in a Hong Kong public company, and when an offer...
EFIG: European Banking Newsletter - December 2022 Development's in this month's edition include: 
UK Financial Services - The Next Chapter In this briefing we summarise and examine the proposals published on 9 December 2022 referred to as the Edinburgh Reforms, including the HM Treasury policy statement on the approach to the repeal of financial services retained EU law.
Pensions Bulletin - December 2022 LDI crisis; The Pensions Regulator’s enforcement strategy; Pensions dashboards; Guidance on international transfers of data; rectification of pension increase provisions
Competition & Regulatory Newsletter: CMA publishes final report in music and streaming market study On 29 November 2022, the Competition and Markets Authority published its final report in connection with its market study into music and streaming services. The market study considered, amongst other things, whether any potential lack of competition...