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Competition & Regulatory Newsletter: CJ clarifies double jeopardy principles On 22 March 2022 the European Court of Justice clarified the scope of the protection afforded by the prohibition against double jeopardy in two rulings – one in the context of proceedings between the Belgian competition authority and bpost SA, and...
Timing matters Cider of Sweden Ltd shows that the timing of a third party’s application for disclosure of documents relating to a case before the FTT will be important to its chances of success. When third parties can get hold of documents in tax cases is often a...
NFTs: Digging Deeper, A Regulatory and Tax Perspective In this article, we pry open two superficially simple questions concerning the definition of a non-fungible token or ‘NFT’: first, what types of assets do NFTs typically reference? And second, what does ‘fungible’ actually mean? We...
BLOG: A “tax plan” for the UK One big surprise in the UK’s March 2022 Spring Statement was the promise to cut the basic rate of income tax by one percentage point from April 2024. The Chancellor also announced that the national insurance contributions threshold would be...
Evolution not revolution: The Economic Crime (Transparency and Enforcement) Act 2022 The rapid journey of the Economic Crime (Transparency and Enforcement) Act 2022 came to an end in the early hours of 15 March 2022. Its measures (particularly in relation to overseas owners of UK property) have been in discussion for years, but Russia’s...
Tax and the City Review for March 2022 Mike Lane and Zoe Andrews discuss Royal Bank of Canada, the review of the UK funds regime, HMRC’s guidance on the meaning of “substantial” following Allam, and HSBC on VAT grouping. This article was first published in the 11 March 2022...
Employment Bulletin - March 2022 Non-competition covenant enforceable in service agreement but not in shareholders’; aiding discrimination caught by settlement agreement; Employment Tribunal compensation limits; committee panel member was worker Topics covered in this...
Competition & Regulatory Newsletter: CMA conditionally clears Cellnex/CK Hutchison merger with divestments On 3 March 2022 the Competition and Markets Authority announced it has conditionally cleared the anticipated acquisition of the UK passive infrastructure assets of CK Hutchison Networks Europe Investments S.À R.L by Cellnex UK Limited, subject to...
Russia / Ukraine Crisis and Derivatives Potential impact of events including restrictions on Russian entities and payments in RUB Derivatives market participants are amongst those currently trying to assess and manage their exposures in light of Russia’s invasion of Ukraine. Parties...
Real change for the UK prospectus regime? In March 2022 the UK Government published a policy paper on reform of the UK prospectus regime. The proposed changes are designed to take forward the prospectus-related recommendations made by Lord Hill in his March 2021 UK Listings Review, which were...