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The British Energy Security Strategy: A Second Wind On 7 April 2022 the UK government published the long-awaited ‘British Energy Security Strategy’ (the “Strategy”). The Strategy is a relatively short document, set against the backdrop of record high energy prices, driven by increas... BLOG: Third party access to documents in the courts and tribunals Taxpayers bringing appeals against HMRC in the First-tier Tribunal (Tax Chamber) (the FTT) are rightly concerned to mitigate the risk that documents relating to their appeals which contain confidential or commercially sensitive information are not ac... Third party access to documents in the first-tier tribunal (tax chamber): Inherent jurisdiction and inherent risk Taxpayers bringing appeals against HMRC in the First-tier Tribunal (Tax Chamber) are rightly concerned to mitigate the risk that documents relating to their appeals which contain confidential or commercially sensitive information are not accessed by third... Competition & Regulatory Newsletter: Big changes for Big Tech regulation: EU institutions reach agreement on the DMA On 25 March 2022 the EU institutions reached provisional political agreement on the text of the Digital Markets Act. The DMA marks a shift towards ex ante regulation of Big Tech. It will ban certain conduct per se based on the assumed market power of desi... Chambers Global Practice Guides 2022: Corporate Tax: Introduction Steve Edge’s introduction as contributing editor focusses on the OECD/G20 Inclusive Framework’s Two-Pillar Solution to address the tax challenges arising from the digitalisation of the economy. In the coming months, every country will have so... Global Investigations Bulletin (April 2022) In the April 2022 edition of our Global Investigations Bulletin, we discuss the UK’s enforcement of financial sanctions and set out the latest news in global investigations and enforcement actions. Recent publications Evolution not revolution: The ... EFIG: European Banking Newsletter - April 2022 Developments in this month's edition include: CRD IV - ECB Decision on the exclusion of staff members from the presumption of having a material impact on risk profile published in OJ Climate-related and environmental risks disclosures - ECB publis... FX collective proceedings: analysing the CAT's certification and carriage judgment Competition Appeal Tribunal hands down its judgment in respect of competing applications for a collective proceedings order, based on the European Commission’s Forex settlement decisions.  1. Overview On 31 March 2022, the Competition Appea... Pensions Bulletin - March 2022 GMP equalisation: transfers and conversion: conflict in Ukraine; accessing flexible benefits; illiquid assets; PLSA Stewardship and Voting Guidelines; new notification requirements for DB schemes In this month’s Pensions Bulletin, we cover: HMRC... GMP equalisation: Transfers, conversion and tax: An update On 6 April 2022, HMRC issued their third newsletter on GMP equalisation, giving helpful guidance on how transfer top-ups fit with the tax regime, and a welcome update and some limited guidance on conversion. Summary On 6 April 2022, HMRC issued their th...