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Standards in tax: the influence of economics and politics on tax policy and tax preferences Steve Edge argues that we are, once again, in the midst of the debate as to whether the rules of economics or politics should determine tax policy — and what sorts of actual or perceived tax avoidance should be targeted by tax administrators. Over ...

Insurance Newsletter - July 2020 This newsletter highlights selected legal and regulatory developments in insurance. In this newsletter: The future of insurance regulation post-Brexit Green recovery and the insurance sector The impact of COVID-19 on insurer solvency

The Future Relationship between the UK and EU The Brexit talks will result in London this week, with parties seemingly some way apart on a number of issues. This briefing, prepared by Tolek Petch, lawyer in our trade unit, surveys the state of play as at 3 July. As the UK emerges from its COVID 19 l...

Tax and the City Review for July 2020 Mike Lane and Zoe Andrews review the decision to delay the reporting deadlines under DAC6; claims for carry back loss relief on the basis of anticipated losses; the US stance on Pillar One; and the replacement of NAFTA by USMCA in US treaties. The ...

The slow but inevitable shift from the EU financial services rulebook Selmin Hakki discusses the limited visibility on the UK’s intentions for the post-Brexit regulatory framework for financial services

Tax and the City Review for June 2020 Mike Lane and Zoe Andrews consider the Supreme Court decision in Fowler on tax treaty interpretation; and the Court of Appeal decisions in NCL Investments and Smith & Williamson and Investec. The Advocate General opinion on the “insurance transa...

Getting the Deal Through - Debt Capital Markets (United Kingdom) 2020 UK and EU legal and regulatory framework of the debt capital markets, and factors which influence the market, including the documentation and execution of transactions. The UK has a very active debt capital markets known for their internationalism, ...

Looking ahead - the DCM year to come In this briefing we discuss what is on the horizon for debt issuers over the coming year and how best to navigate upcoming MTN programme updates and bond issuances. It is a time of change for debt capital markets participants - the UK has left the ...

EFIG: European Banking Newsletter - February 2020 Developments covered in this month’s edition include: Supervised entities as of 1 December 2019 - ECB publishes updated list of supervised entities Dividend distribution policies and variable remuneration policies under Single Supervisory...

Fiscal State Aid: is there Method in the Madness? Lead article by William Watson on whether it is possible to discern a thread of rationality at the heart of fiscal State aid. Previous introductory chapters, “Fiscal State Aid: the Kraken Wakes” and Fiscal State Aid: Some limits Emerging at Last?”), have ...