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The right to a healthy environment: Resolution 76/300's potential impact on businesses In July, the UN General Assembly (“UNGA”) passed a resolution recognising the right to a clean, healthy and sustainable environment (“R2HE”) as a human right (“Resolution 76/300”). The move follows similar resolutions a... Employment Bulletin - October 2022 Topics covered in this bulletin: Off-payroll working rules Redundancy selection criterion without consultation was unfair Settlement agreement did not prevent subsequent age discrimination claim Industrial action and minimum service levels Horizon ... Pensions Bulletin - October 2022 Liability-driven investment; climate risk governance and reporting regime; mergers and acquisitions; DC investment in illiquid assets; trustee diversity and inclusion; Pension Protection Fund 2023/4 levy In this month’s Pensions Bulletin, we cover:... Hong Kong Stock Exchange proposes new listing regime for "Specialist Technology Companies" The Hong Kong Stock Exchange issued a consultation paper on 19 October 2022 on a new regime to allow the listing of certain tech companies (termed Specialist Technology Companies) that do not meet the Main Board’s profit track record requirements.&n... A cryptoassets primer for corporate treasurers Cryptoassets have been touted as a way of hedging against inflation and boosting yield, offering a means of diversifying corporate investments in a challenging economic environment. Debate is ongoing as to whether cryptocurrencies could debase, or even re... BLOG: Progress on international tax reform? I may have previously complained about the stream of consultations on different aspects of the OECD's international tax reform project, but now, in the face of the back-and-forth of UK domestic tax policy, I almost find myself taking solace in its steady ... Energy Prices Bill: Unprecedented intervention in UK energy markets The UK Government introduced the Energy Prices Bill in Parliament on 12 October 2022, launching a raft of measures that represent a level of intervention in the UK energy market not seen since privatisation more than 30 years ago. In this article, we cons... Tax and the City Review for October 2022 In Burlington, the FTT considers, for the first time, the purpose test which often appears in double tax treaties. The UT dismisses HMRC’s appeal in Aozora GMAC confirming that unilateral relief is available for US withholding tax on interest paid t... Managing cyber risks: key lessons from recent litigation and enforcement action This morning, the Information Commissioner’s Office (ICO) announced that it had fined Interserve Group Limited (Interserve) £4,400,000 for breaches of the UK GDPR which came to light following a May 2020 cyberattack. This is the fifth enforcem... How should you respond to a personal data breach in Hong Kong? A major hotel group has recently reported a data leak to the Office of the Privacy Commissioner for Personal Data (the “PCPD”) in Hong Kong. Reportedly, it was hit by a cyber hack a few months ago and, as a result, certain data files concernin...