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New EU Copyright Directive: harmony or discord?
An article reviewing the key aspects of the EU’s Digital Copyright Directive, the first comprehensive EU harmonisation of copyright laws for nearly twenty years New EU copyright legislation has been adopted by the European Council. The new Directive on...
Employment Bulletin
Disciplinary proceedings while police investigation ongoing; Post-termination restrictions; Employer not vicariously liable for injury; Resignation in response to issue of improvement notice was constructive dismissal Topics covered in this...
Insurance Newsletter - May 2019
Climate change and insurers; duty of care; post-Brexit regulation; model drift This newsletter highlights selected legal and regulatory developments in insurance. Topics covered in this edition are: climate change and insurers a duty of care for...
Competition & Regulatory Newsletter
European Commission approves State aid measures contributing to EU environmental and climate goals In this update, we look at the following development: The European Commission has recently approved a number of State aid measures designed to further...
Read your tax rulings carefully.....
A recent UK tax tribunal decision, relating to the UK corporation tax treatment of a “tower” structure, serves as a useful reminder of the limitation of tax rulings.
Pensions Bulletin
Dashboards; CDC consultation; GMP conversion guidance; PPF publication on contingency planning for employer insolvency; Reminder: disclosure about pooled investment funds Topics covered in this bulletin: New law Dashboards – Government response...
IAS 1: implications for companies facing a potential financial covenant breach
Briefing considering the implications of IAS 1 for companies that need to address potential breaches of financial covenants under their loan documentation. In this briefing, Kathrine Meloni and Samyuktha Rajagopal consider the implications of IAS 1 for...
Spot the difference: how does the LMA's documentation for East African borrowers compare to its English law counterparts?
Article considering the current scope of the LMA's loan documentation for Africa and the key features of the LMA's template for borrowers in Kenya, Nigeria, Tanzania, Uganda and Zambia. LMA facility agreement templates have been in existence for almost...
EU State aid decision on UK CFC rules
The full decision in the EU State aid investigation into the UK CFC rules for non-trading finance profits (“NTFP”) has now been published.
UK tax free cross-border transfers
In the recent case of Gallaher, the UK’s First-tier Tax Tribunal reached a surprising conclusion on the UK’s intra-group transfer regime.
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