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The International Comparative Legal Guide - Corporate Tax 2022: UK chapter William Watson and Zoe Andrews contribute the UK chapter to The International Comparative Legal Guide - Corporate Tax 2022 Written in question and answer style, William Watson, partner in our Tax practice and Zoe Andrews, PSL Counsel and Head of Tax...
Competition & Regulatory Newsletter (8 - 21 December 2021) The Competition and Markets Authority hosted a summit with the heads of the G7 competition authorities and four guest authorities to discuss long term coordination and cooperation to promote competition in digital markets. The CMA emphasised that never...
UK Law Commission confirms flexibility of the common law to accommodate smart legal contracts The UK Law Commission published its advice to Government on the application of the legal framework in England and Wales to support the use of smart contract technology.  Last week, the UK Law Commission (the “Commission”) published its...
The LMA: 25 years in the loan market – Ian Johnson and Edward Couzens examine the restructuring and insolvency regime in England & Wales Ian Johnson and Edward Couzens examine the restructuring and insolvency regime in England & Wales in "The LMA: 25 years in the loan market" publication. The Loan Market Association, in honour of its 25th anniversary, has prepared a book...
The LMA: 25 Years in the Loan market – Kathrine Meloni reflects on the changing expectations of the role of the lawyer Kathrine Meloni, Special Adviser in our Financing practice, contributed a chapter to "The LMA: 25 Years in the Loan market " publication on the changing role of the lawyer.   The Loan Market Association, in honour of its 25th anniversary,...
BLOG: Who needs BAFTAs when we have MAP awards? The OECD’s MAP awards for 2020 - not quite the BAFTAs, but (perhaps) still exciting for tax practitioners and authorities – were released alongside the 2020 MAP statistics on the OECD’s third Tax Certainty Day on 22 November 2021.
Intellectual property: Cross-border joint ventures In certain sectors, in particular in technology and life sciences, it is common for companies to combine forces in order to maximise business opportunities.  A company may decide to contract out the research, development and exploitation of an...
BLOG: Public CbCR has arrived in the EU The EU's directive on public country-by-country reporting was published in the Official Journal on 1 December 2021 to take effect on the twentieth day thereafter. 
Ten questions on the FCA's MiFIDPRU Remuneration Code In this briefing we answer ten questions on the FCA's remuneration code for MiFID investment firms, which will apply to performance periods beginning on or after 1 January 2022.   The Financial Conduct Authority (FCA) has published the final...
Pensions Bulletin - November 2021 Restrictions on transfers out; Increasing normal minimum pension age; reporting of annual asset class information; charges in DC schemes; rectification of pension increase provisions In this month’s Pensions Bulletin, we cover: Immediate new...