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Tax Day! The UK Government has, in its own words, published "more than 30 tax updates, consultations and documents in a move to strengthen policymaking and modernise UK tax system" as part of the tax policies and consultations update on 23 March 2021,...
Tax and the City Review for March 2021 Mike Lane and Zoe Andrews look at Budget 2021 and the review of bank taxation in particular; the publication by the OECD of the International Compliance Assurance Programme handbook; and the CA decision in Eastern Power Networks. Budget 2021 announces an...
Is your joint copyright work purple or red/blue? Joint ownership of copyright can be a commercial headache. It is important to be aware of the final decision in the drama of Martin v Kogan in relation to the screenplay of Hollywood film Florence Foster Jenkins. The case is...
The difficulties with deeming - VAT, groups and time of supply Clashes between deeming provisions in a complex tax code inevitably give rise to tricky technical questions and, quite often, litigation.  The recent case of The Prudential Assurance Company Limited presented the First-Tier Tribunal with such a...
EFIG: European Banking Newsletter - March 2021 Development's in this month's edition include: Supervised entities - ECB publishes updated list of supervised entities Stress test – EBA launches 2021 EU wide exercise  Single Resolution Board – SRB publishes Q3 2020 MREL...
The Practitioner’s Guide to Global Investigations - 5th edition - United Kingdom chapter The Fifth Edition of Global Investigation Review’s Guide to Global Investigations is the premier practitioner-led guide, covering every stage of an investigation as well as local advice on topics such as privilege and employee rights from...
Employment Bulletin - March 2021 TUPE service provision changes; drivers were workers not self-employed; public interest test; whistleblowing detriment; Gender pay gap reporting; “all reasonable steps” defence to harassment European Court ruling on multiple transferees...
Regulating Digital: China’s First Antitrust Guidelines for Internet Platforms This publication discusses China’s Anti-Monopoly Guidelines for the Platform Economy and the implications for internet platforms - both domestic and foreign - operating in China. China’s State Administration for Market Regulation (SAMR)...
Spring Budget 2021 Series - a view under the hood Emma Game comments on the UK’s March 2021 Budget, focussing on increased corporation tax rates, ongoing Brexit hangover and investment incentives. In contrast to the novel challenges that the economy has faced over the last year (and that the...
Competition & Regulatory Newsletter (24 February - 9 March 2021) CAT upholds CMA decision that Lexon acted anti-competitively in sharing information about the supply of nortriptyline CAT upholds CMA decision that Lexon acted anti-competitively in sharing information about the supply of nortriptyline In its judgment...