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Tax and the City Review for May 2021 Mike Lane and Zoe Andrews look at the decisions in Euromoney and M Group Holdings Limited; amendments to the Finance Bill; and updated HMRC stamp taxes guidance on submitting electronically. The FTT in Euromoney finds in favour of the taxpayer that...
Incentives Bulletin - May 2021 In this Bulletin, we look at the Financial Reporting Council’s report on directors’ remuneration reporting by listed companies, the FCA’s consultation on a new remuneration code for Collective Portfolio Management Investment Firms,...
Discovery of the Tooth Few tax cases manage to elicit such intractable feelings of crossness in me as the saga of HMRC v Tooth which has come to an end with the Supreme Court judgment of 14 May 2021. I am astonished that a point which was, frankly, utterly obvious had to go all...
From CCCTB to BEFIT: the European Commission's plan to future-proof taxation The Commission's Communication on Business Taxation for the 21st century sets out reams of important tax policy announcements, whilst evidencing what seems like a growing enthusiasm for acronyms on this side of the Atlantic.
The Class Actions Law Review - 5th edition - Hong Kong chapter Class actions and major group litigation can be seismic events, not only for the parties, but also whole industries and parts of society. The Class Actions Law Review (5th edition) explains the relevant procedures, developments and factors in play in some...
Supreme Court confirms (again) that Ramsay is a principle of statutory construction We all love a good Ramsay case.  Particularly one from the Supreme Court which does not upset the apple cart and require a re-learning of principles!  And one in which HMRC is not involved makes for an interesting change.
The Pensions Regulator's New Teeth: How Might They Bite Lending Transactions? In their article, first published in the Butterworths Journal of International Banking and Finance Law (Vol.36 - No.4), Kathrine, Rhiannon, Richard and Rebecca outline how risks relating to DB pension scheme liabilities affect financing transactions, the...
HKEX launches consultation for listing regime for overseas issuers Hong Kong Exchange launches consultation to streamline the listing regime for overseas issuers and facilitate listing by companies listed on qualifying exchanges Summary On 31 March 2021, The Stock Exchange of Hong Kong Limited (HKEX) published a...
Employment Bulletin - May 2021 Drivers were workers; Parliamentary debate on “fire and rehire”; Non-compete covenants for recruitment consultants; “last straw” constructive dismissal discriminatory; Statutory definition of “substantial No appeal against...
EFIG: European Banking Newsletter - May 2021 Development's in this month's edition include: €STR – ECB guideline published in the OJ Recovery plans - Benchmarking of recovery plans based on 2019 cycle plans Crisis management and deposit insurance framework – Single...