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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 enhancing public...
Why are non-Spanish tax residents taxed in Spain on gifts and inheritances of non-Spanish securities and bank deposits? Nowadays, due to factors such as the greater mobility of people and capital, inheritances and gifts with an international component have become increasingly common. In this vein, heirs and donees have to be aware of the tax rules when assessing whether...
3 month reprieve for UK based .eu domain registrants - EURid As we warned in an earlier Lens post here, some UK entities who had registered some 142,000 UK based .eu domain names had a potentially big problem on their hands. The problem? From 1 January 2021 organisations who were established solely in the UK were...
3 month reprieve for UK based .eu domain registrants - EURid As we warned in an earlier Lens post here, some UK entities who had registered some 142,000 UK based .eu domain names had a potentially big problem on their hands. The problem? From 1 January 2021 organisations who were established solely in the UK were...
The Penrose Report: A roadmap for the UK’s post-Brexit competition and consumer law regime? Today, Conservative MP John Penrose published his independent report into how the UK can enhance its competition regime now that the Brexit transition period has ended.  The report also considers how competition policy can support the economic recovery...
The Confidence Game: What Trailfinders means for recipients of potentially confidential information Are you confident about your confidentiality obligations?  It’s every employer’s worst nightmare: employee leaves a company to go work for a rival company; the rival company encourages the employee to bring client contacts, client contracts and other...
Pay to play: Judge rules lawyers leading group action against British Airways cannot recover costs of advertising In group actions, publicity often pulls in more plaintiffs. TV advertising has long been used by claimant firms in the United States to recruit thousands of claimants for class action cases. Its recent appearance in the UK suggests that claimant firms...
Finnish Group Relief for Cross-Border Tax Losses - The legacy of Marks & Spencer finally prevails A significant milestone was reached in EU tax law in the context of cross-border group taxation when the Court of Justice of the European Union issued its judgment in Marks & Spencer on the UK group relief rules. It took more than 15 years and an...
Brexit has happened - so what's next for debt capital markets? One month ago, at 11:00 pm on New Year’s Eve, the Brexit implementation ended and the UK left the EU single market. The Trade and Cooperation Agreement between the UK and the EU that has applied since then does not deal with the regulatory detail of...
Towards a home-grown subsidy regime for the UK As of 1 January 2021, the UK no longer applies the EU State aid rules (except as provided for in the NI Protocol to the EU-UK Withdrawal Agreement) but the EU-UK Trade and Cooperation Agreement (TCA) contains relatively detailed subsidy control...