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Tax and the City Review for February 2021 Mike Lane and Zoe Andrews consider the wider review of the UK funds regime; potential changes to the hybrids rules; the OECD's guidance on transfer pricing and treaties in light of COVID-19; and the FTT decision in Wilmslow.  The...
HMRC’s commitments to building and maintaining public trust in tax administration HMRC has powers to ensure everyone “pays their fair share of taxes” and in some cases, particularly where the powers tackle fraud, evasion and complex tax avoidance, these powers can be far-reaching.  It is important for maintaining and...
Climate risk and the Pension Schemes Act Subject to approval by Parliament, detailed new requirements for trustees of larger occupational pension schemes to manage, and disclose their approach to, climate-related risks and opportunities, will come into force in October 2021. The proposals are...
Employment Bulletin - February 2021 Equitable duty of confidence; incorrect comparison when considering discriminatory impact of policy; Engaging in grievance procedure was not affirmation by employee; sufficient connection with GB New employer breached equitable duty of...
Long COVID - implications for employers This briefing, based on an article first published by Slaughter and May for the Employment Lawyers Association (ELA) Briefing, considers whether and when long COVID could amount to a disability under EqA 2010, and what this means for employers....
EFIG: European Banking Newsletter - February 2021 Development's in this month's edition include: EU Cross-border payments – ECB publishes opinion on proposed Regulation  Single Supervisory Mechanism – ECB finalises sguidance on supervisory approach   to...
Competition & Regulatory Newsletter (27 January - 9 February 2021) European Commission fines gaming companies for geo-blocking practices European Commission fines gaming companies for geo-blocking practices On 20 January 2021 the European Commission announced that it had decided to fine Valve, owner of the online PC...
Private Enforcement of Competition Law in the UK Our guide to ‘Private Enforcement of Competition Law in the UK’ examines the key aspects of competition litigation before the UK Competition Appeal Tribunal and the High Court of England and Wales. It has been recently updated, in particular...
Hong Kong Private Equity - 0% tax rate for carried interest On 29 January 2021, the Inland Revenue (Amendment) (Tax Concessions for Carried Interest) Bill 2021 was gazetted. The Bill introduces a concessionary 0% tax rate for ‘carried interest’ paid by eligible private equity (PE) funds operating in...
EFIG: European Banking Newsletter - January 2021 Development's in this month's edition include: Banking supervision – ECB publishes speech by Elizabeth McCaul on bank boards and supervisory expectations  COVID-19 and dividends – ECB urges banks to further delay or limit...