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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 ...

Tax and the City Review for October 2023 In their latest Tax and the City article, Mike Lane and Zoe Andrews consider the draft legislation to enact the EU-derived exemption from 1.5% stamp taxes on the issuance and transfer of securities to a clearance service or depositary receipt issuer; and ...

Global Investigations Bulletin (March 2024) Our latest Global Investigations Bulletin for March 2024 is now available. This month we discuss a recent fine from the PRA regarding historic deposit protection failings. We also set out the latest news in global investigations and enforcement actions, a...

Asset Management Hot Topics - Spring 2024 Welcome to the Winter/Spring 2024 edition of our Asset Management - Hot Topics series. Many developments covered in this edition relate to the shape of the UK’s post-Brexit framework for financial services. An overarching theme is th...

EU Listing Act finalised: Key changes for Debt Capital Markets In April 2024, the European Parliament adopted a package of proposals known as the “EU Listing Act” which is designed to simplify EU listing rules, make public capital markets in the EU more attractive for companies and facilitate access to capital, parti...

Overseas supply chain risk – A change of approach from the English courts? In a positive move for corporates, the High Court’s decision in Limbu v Dyson indicates the English courts are now willing (and able) to decline to hear claims against UK companies concerning their overseas operations and supply chains in favour of local ...

New UK securitisation regulations - Edinburgh reforms In this Article, Louis Kriechbaum discusses the new UK Securitisation Regulations and the Edinburgh Reforms. HM’s Treasury, the Prudential Regulation Authority (“PRA”) and the Financial Conduction Authority (“FCA”) have each...

Hargreaves in the Court of Appeal: A return to orthodoxy on withholding taxes? The Court of Appeal has dismissed Hargreaves’ appeal against the Upper Tribunal’s decision and determined that tax should have been withheld from interest paid on loans advanced to the group. The judgment provides taxpayers and their advisers ...