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Biscuits, Brexit, and big data Britain's favourite biscuit is the McVitie's milk chocolate digestive. Britain's favourite ice lollies are Magnum ice creams. And most memorably, the UK will decide to remain in the EU. All of these are the result of polls of individuals conducted by Y...

Decisions to be made on UK CFC State aid challenge Now that they have had a chance to digest the decision in the EU State aid investigation into certain aspects of the UK CFC rules, affected taxpayers are asking a number of questions. Will the UK appeal? It would seem surprising if it did not - and we wou...

Exploring technological solutions for the Irish border post Brexit Over the last week or two there has been lots of debate about unnamed 'technological solutions' for avoiding a hard border in Ireland. So what are these mooted solutions? Firstly, we need to establish what this type of border is usually used for, taking ...

Financial Regulatory Divergence between the UK and EU Financial services has been lauded by the UK government as an area where regulatory divergence between the UK and EU will yield a Brexit dividend. But the current extent of divergence, and its direction of travel, is context-specific and it is easy to los...

Fiscal State aid - some limits emerging at last? Article by William Watson on the threat from State aid to well-established tax practices and principles, but also on the signs of real resistance. In my introductory chapter last year (“Fiscal State aid: the Kraken Wakes?”), I wrote about a slumbering mon...

Deal or No deal: IP Brexit will have a significant impact on intellectual property rights. EU law provides the legal framework for important pan-European rights which are of considerable value to IP owners, in particular, EU trade marks, design rights and database rights. ...

Getting the Deal Through: Tax Controversy 2019 - United Kingdom Richard Jeens, Dominic Robertson and Charles Osborne summarise the framework for tax disputes in the UK, with an editorial by Richard Jeens. Stepping out of the tax controversies bubble, it is clear that the world remains an uncertain and challenging plac...

Getting the Deal Through: Debt Capital Markets (United Kingdom) 2018 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 The UK has very active debt capital markets known for their internationalism, sophi...

Tax and the City briefing for June 2018 Mike Lane and Zoe Andrews consider, inter alia, the decisions in Leekes (carried forward losses on succession of a trade) and the Coal Staff Superannuation Scheme Trustees (pre-2014 MODs regime) Carried-forward losses on succession of a trade must be str...

Getting the Deal Through - Banking Regulation 2018 The UK chapter of the eleventh edition of Getting the Deal Through - Banking Regulation offers an overview of the UK and EU legal and regulatory framework governing the banking industry Getting the Deal Through is an international publication covering a v...