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Tax and the City Review for February 2023 Mike Lane and Zoe Andrews discuss the UK’s implementation of the global minimum tax, HMRC’s guidance on partial exemption special methods for insurers, and the HBOS and Lloyds case on VAT overpayment interest. It is full steam ahead for...
Employment Bulletin - February 2023 Topics covered in this bulletin: Draft Code of Practice on Dismissal and Re-engagement New right to request a predictable work pattern Written terms were relevant to employment status Not unfair to reopen disciplinary process Horizon scanning ...
Competition & Regulatory Newsletter: European Commission issues draft Foreign Subsidies Implementing Regulation On 6 February 2023, the European Commission published a draft Implementing Regulation containing detailed rules and procedures for the application of the new EU Regulation on foreign subsidies. The draft text provides clarity on the practical aspects of...
EFIG: European Banking Newsletter - February 2023 Development's in this month's edition include: Supervisory banking statistics - ECB publishes supervisory banking statistics for Q3 2022 Climate-related statistical indicators - ECB publishes new climate-related statistical indicators to...
BLOG: GloBE Administrative Guidance In order to achieve consistency, any jurisdiction adopting the global minimum tax or “GloBE” rules has to follow the Model Rules and the Commentary as amended from time to time by Administrative Guidance. This guidance is expected to be issued...
Is tax competition dead? What factors do multinationals take into account? This article considers some of the tax criteria that a corporate group may consider when assessing the location of its parent company and/or operations. When a business is able to choose where to establish (or relocate) itself, one relevant consideration...
Competition Law in the Digital Age - February 2023 Our Competition Law in the Digital Age newsletter is intended to provide insights on modern-day competition law developments in a bite-sized format. This edition covers the German gatekeeper rules, parity clauses, customer data usage and music streaming....
What does it take to be a Consumer Duty champion? With six months to go until the FCA's Consumer Duty comes into force, Heather Broadbent takes a look at what it might take to be a Consumer Duty champion.  Heather Broadbent, Associate Update: The FCA no longer expects firms to have a Consumer...
Competition & Regulatory Newsletter: European Court of Justice delivers Unilever Italia judgment On 19 January 2023, the European Court of Justice delivered its judgment in the Unilever Italia case. In its judgment, the Court extends the application of its landmark 2017 ruling in the Intel case, and clarifies the evidentiary standard that must be met...
Pensions Bulletin - January 2023 DB Funding Code; DC trustee guidance; defined benefit and hybrid scheme return; Pension Protection Fund levy rules; failure to make adequate checks on transfer In this month’s Pensions Bulletin, we cover:  A new draft Funding Code of...