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A welcoming change for companies looking to bring their group-IP onshore Since 2002, there have been two tax regimes which apply to intangible fixed assets (IFAs) in the UK - the CGT regime for old IFAs and a specific accounts based regime for new IFAs which broadly allow companies to claim tax deductions in line with the...
Morrisons in the Supreme Court: a welcome decision with a sting in the tail This briefing considers the Supreme Court's recent judgement in WM Morrisons Supermarkets plc (Appellant) v Various Claimants (Respondent), with reference to the key data privacy considerations for employers. As mentioned in our blog post on The Lens...
Hong Kong: COVID-19 - The Impact on Commercial Leases in Hong Kong Landlords and tenants are facing unprecedented challenges in the wake of the rapidly evolving COVID-19 pandemic.  Many retail and leisure premises are now closed and office buildings are impacted in light of the latest surge in the number of...
COVID-19: To meet, or not to meet – public gathering ban and general meetings in Hong Kong The Hong Kong government has introduced a number of emergency measures to contain the spread of COVID-19. One of the most wide-reaching is the Prevention and Control of Disease (Prohibition on Group Gathering) Regulation (Cap.599G) (Regulation), issued...
Obligation to disclose inside information arising from an ongoing M&A negotiation – a recent MMT decision This briefing looks at the Market Misconduct Tribunal’s decision in respect of Magic Holdings International Limited, published on 25 March 2020. The Market Misconduct Tribunal (MMT) found Magic Magic Holdings International Limited and five of its...
Update: Coronavirus Job Retention Scheme Initial government guidance on the Coronavirus Job Retention Scheme (CJRS) was published on 26 March 2020. We gave an overview in a previous briefing. On 4 April 2020, the government published a revised version of its guidance. We have now produced a...
EFIG: European Banking Newsletter - April 2020 Developments covered in this month’s edition include: COVID-19 - ECB publishes letter on significant institutions’ contingency preparations COVID-19 - ECB announces temporary capital and operational relief Expectations for...
Employment Bulletin - April 2020 Topics covered in this bulletin: COVID-19 – employment issues Employment rates and limits: April 2020 Supreme Court finds that employer was not vicariously liable for employee’s data breaches Employer was not liable for assaults by...
Hong Kong: COVID-19 - Antitrust Implications in Hong Kong and across APAC Client briefing on the antitrust implications of COVID-19 in Hong Kong and across APAC, including issues such as competitor collaborations, excessive pricing and restriction of supply of critical goods, and impact on merger control.    
COVID-19: Guidance in relation to Force Majeure In our video Richard Todd and Tom Inker provide guidance and practical tips on frustration and Force Majeure.