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Tax rulings and State aid: where are we now? Dominic Robertson and Emma Game review the European Commission’s decision that Amazon’s tax ruling constitutes illegal State aid. Following a period of relative quiet, the European Commission’s output from its State aid investigations...
HMRC’s revised approach to disputes Richard Jeens answers the question: “What changes have HMRC made to their guidance on handling tax disputes? How will this affect my disputes (now and going forward)?" HMRC’s Litigation and Settlement Strategy (LSS), the Code of...
Fiscal State aid: the Kraken wakes? Article by William Watson on the burgeoning enthusiasm of the European Commission for the application of “State aid” principles to the tax legislation and tax rulings of EU Member States The establishment of a Task Force on Tax Planning Practices in 2013...
Competition and Regulatory Newsletter Judge stops CMA from using undisclosed evidence to defend Concordia warrant Judge stops CMA from using undisclosed evidence to defend Concordia warrant In the first case of its kind, the UK High Court recently ruled that the CMA cannot rely on redacted or...
The Unitary Patent and UPC: uncertainty ahead An update on the implementation of radical patent reforms in Europe: the Unified Patent Court and Unitary Patent. A new form of patent, the Unitary Patent, and a complementary patent court system, the Unified Patent Court (UPC), will radically alter the...
P&E Update: Pensions Bulletin Monarch RAA; Safeguarded-flexible benefits; Finance (No.2) Act 2017; Finance (No.2) Bill; High Court rules £2,750 for distress; Meaning of a trust; Pensions Regulator penalties Topics covered in this bulletin: Pensions Update Seminar The Watch List New...
Regulatory update on CFIUS national security review and proposals for new EU and UK foreign investment regimes This Client Update discusses the latest developments on CFIUS review, reasons for delays and possible strategies to mitigate CFIUS-related risks in managing outbound transactions Recently, a number of proposed cross-border acquisitions were aborted...
Unsettled times: the General Court’s judgment in Icap v Commission Of particular interest are the General Court’s views on conducting ‘hybrid’ settlements, the characterisation of particular types of conduct as ‘by object’ infringements and the evidential burden when proving involvement in an infringement On 10 November...
Competition Law in the Digital Age This edition focuses on market place bans, price parity clauses and abuse of dominance We are pleased to send you the newest edition of our Competition Law in the Digital Age newsletter, our quarterly publication intended to provide insights on modern-day...
Competition and Regulatory Newsletter KPN wins bid to overturn European Commission's Liberty/Ziggo approval decision  KPN wins bid to overturn European Commission's Liberty/Ziggo approval decision The General Court recently delivered its judgment in KPN BV v European Commission, finding in...