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VAT and the sharing economy Yesterday HMRC published a call for evidence on VAT and the sharing economy. It is another piece in the puzzle of whether and how tax rules should be adapted to reflect the change in ways of doing business and the growth of the digital economy.  This...
EU-UK double tax treaty dispute resolution after 2020 With effect from the end of the Brexit transition period, the UK will revoke the Double Taxation Dispute Resolution (EU) Regulations 2020 which had come into effect on 14 February 2020.
Employment Bulletin - December 2020 Collective redundancies; Age discriminatory changes to salary scales; workers entitled to same health and safety protections as employees; restricting the use of non-compete clauses European Court confirms that collective redundancies should be counted...
Northern Ireland Protocol: agreement in principle The co-chairs of the EU-UK Joint Committee stated that, following their meeting on 8 December 2020, agreement in principle had been reached on the outstanding issues in relation to the implementation of the Withdrawal Agreement and the Northern Ireland...
Competition & Regulatory Newsletter CMA fines ComparetheMarket £17.91m for imposing wide MFN clauses on providers of home insurance selling through its platform    The CMA fined ComparetheMarket, a price comparison website which enables consumers to compare the prices of...
Taxing multinationals: what the statistics reveal The net yield from the UK’s diverted profits tax (DPT) since it was introduced in April 2015, is £386m according to the latest statistics published by HMRC, way in excess of the £270m-£360m it was forecast to bring in up to and...
Brexit and IP - Refresher A selection of our blogs from 2020 on intellectual property and Brexit from our experts and thought leaders here at Slaughter and May. EU Trade Marks after the Brexit transition period It’s now less than 6 months until the end of the Brexit...
Two heads are better than one: CA sanctions Allied Properties scheme of arrangement Commentary on the Court of Appeal’s decision to sanction the scheme of arrangement to implement the privatisation of Allied Properties, overturning the Court of First Instance. Summary On 23 November 2020, the Court of Appeal (CA) overturned a...
More settlements to come? The first directors disqualification decision and the quickest cartel settlement in Hong Kong This article discusses the implications of the first directors disqualification order and the quickest settlement of / lowest fines imposed on a cartel case in Hong Kong. Hong Kong saw a wave of settlements in cartel enforcement recently - the latest...
The Collapse of Cryptography? Considering the quantum threat to blockchain In our 2019 paper March of the Blocks we commented on the substantial compliance hurdles that the General Data Protection Regulation (GDPR) presents to the ongoing development of blockchain solutions that involve storing (and transacting with) data. There...