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Tax and the City Review for January 2021 Mike Lane and Zoe Andrews consider the decisions in Warshaw, Development Securities, and Gallaher; the impact on the UK’s tax rules of the EU-UK Trade and Co-operation Agreement; and the latest report on the Code of Practice on Taxation for Banks. ...

UK tax after IP completion day Although the UK left the EU at 11pm on 31 January 2020, most people would not have noticed any change because the effect of the transitional arrangements under the UK-EU Withdrawal Agreement deferred many of the legal effects of Brexit in UK law. The UK w...

Reflections on the EU-UK Co-operation Agreement The EU-UK Trade and Co-operation Agreement (the TCA), which came into provisional effect at 11pm on 31 December, is welcome in terms both of what has been achieved, and in providing a more cordial basis for future EU-UK relations and co-operation. The EU...

What next for UK Solvency II? On 1 July HM Treasury published a summary of the responses it received to its autumn 2020 call for evidence on the Review of Solvency II. In this client briefing we highlight some of the key points raised by respondents and the next steps in the process. ...

Pensions Bulletin - June 2021 In this month’s Pensions Bulletin, we review two publications from the Pensions Regulator (TPR) - the Annual Funding Statement and consultation on a revised Code of Practice on Contribution Notices in the light of the extension of TPR’s powers...

National Security and Investment Bill - What you need to know now about the UK's proposed new M&A screening powers On 11 November 2020 the UK Government published its much-anticipated National Security and Investment Bill, creating new powers to scrutinise, impose remedies on, or even block, M&A transactions on the basis of national security concerns. This ...

Group Litigation struck out as abuse of process In a landmark judgment, the High Court has today struck out as an abuse of process a claim brought by over 200,000 Brazilian claimants against the English and Australian holding companies of a global natural resources group. The judgment provides a detail...

The future of UK Insurance Regulation On 19 October HM Treasury published a call for evidence on possible future changes to the Solvency II regime in the UK. This was published alongside a first consultation on stage 2 of the Financial Services Future Regulatory Framework Review (the &ld...

Redundancy in Focus: Key takeaways Our recent employment podcast series, Redundancy in focus, addressed the five topics we believe are the most business-critical and our key takeaway document provides an overview and link to each podcast. The COVID-19 pandemic has caused major disruption ...

Pensions Bulletin - November 2020 In this month’s Pensions Bulletin, we analyse the Pensions Regulator’s guidance for defined benefit trustees on protecting schemes from sponsoring employer distress. There are also updates on pension scams and the Pension Schemes Bill as ...