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The difficulties with deeming - VAT, groups and time of supply Clashes between deeming provisions in a complex tax code inevitably give rise to tricky technical questions and, quite often, litigation.  The recent case of The Prudential Assurance Company Limited presented the First-Tier Tribunal with such a conun... EFIG: European Banking Newsletter - March 2021 Development's in this month's edition include: Supervised entities - ECB publishes updated list of supervised entities Stress test – EBA launches 2021 EU wide exercise  Single Resolution Board – SRB publishes Q3 2020 MREL das... The Practitioner’s Guide to Global Investigations - 5th edition - United Kingdom chapter The Fifth Edition of Global Investigation Review’s Guide to Global Investigations is the premier practitioner-led guide, covering every stage of an investigation as well as local advice on topics such as privilege and employee rights from twenty-fiv... Employment Bulletin - March 2021 TUPE service provision changes; drivers were workers not self-employed; public interest test; whistleblowing detriment; Gender pay gap reporting; “all reasonable steps” defence to harassment European Court ruling on multiple transferees appli... Regulating Digital: China’s First Antitrust Guidelines for Internet Platforms This publication discusses China’s Anti-Monopoly Guidelines for the Platform Economy and the implications for internet platforms - both domestic and foreign - operating in China. China’s State Administration for Market Regulation (SAMR) publi... Spring Budget 2021 Series - a view under the hood Emma Game comments on the UK’s March 2021 Budget, focussing on increased corporation tax rates, ongoing Brexit hangover and investment incentives. In contrast to the novel challenges that the economy has faced over the last year (and that the Chanc... Competition & Regulatory Newsletter (24 February - 9 March 2021) CAT upholds CMA decision that Lexon acted anti-competitively in sharing information about the supply of nortriptyline CAT upholds CMA decision that Lexon acted anti-competitively in sharing information about the supply of nortriptyline In its judgment o... FCA makes cessation and “pre-cessation” announcement for all LIBOR tenors This morning, the FCA announced the dates on which all 35 LIBOR rates will either cease or will lose representativeness (“pre-cessation”). The FCA's announcement FCA’s announcement also specifies the LIBOR tenors for which the p... The corporation tax rise in pictures... For those who prefer to think in pictures, this chart from the OBR's 2018 report "Why have onshore CT receipts performed so well since 2013-2014?" is a very neat illustration of the balance of measures that have more or less offset each prev... 2021 HR Budget Briefing Our 2021 HR Budget Briefing, summarises the key implications for employees and their employers of the UK Budget announced on 3 March 2021. Many commentators will rightly focus on the extension of the employee furlough regime until September, but ther...