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BLOG: Ok, I was wrong (or when tax doesn't follow form but in my view should have) A little over a year ago, I wrote a post called "The cautionary tale of Mr Bostan Khan". It was prompted by the Court of Appeal decision in Bostan Khan v HMRC and I wrote it because I thought it neatly illustrated the way that the tax consequenc... BLOG: Net Zero: can tax help guide a unified approach? It is perhaps trite to say that tax can be used as the proverbial carrot and stick alike - or simply as a revenue raiser. It also goes without saying that policy design is a tricky affair, requiring both a precise determination of the desired behaviour, a... BLOG: Taxing oil and gas: a new tax and an investment incentive The introduction of the “Energy Profits Levy” announced by the UK Chancellor on 26 May 2022 to take effect from the same date would appear to reverse the trend to reduce tax rates and increase incentives for investment as the North Sea oil and gas industr... The Banking Regulation Review - 13th edition - International Initiatives Chapter This 13th edition of The Banking Regulation Review contains chapters on the UK and Hong Kong as well as on International Initiatives and an overview of the European Union This chapter of the Banking Regulation Review summarises the most important interna... The Banking Regulation Review - 13th edition - EU Chapter This 13th edition of The Banking Regulation Review contains chapters on the UK and Hong Kong as well as on International Initiatives and an overview of the European Union This chapter of the Banking Regulation Review provides an introduction to the ... The Class Actions Law Review - 6th edition - Hong Kong chapter Class actions and major group litigation can be seismic events, not only for the parties, but also whole industries and parts of society. The Class Actions Law Review (6th edition) explains the relevant procedures, developments and factors in play in some... The Class Actions Law Review - 6th edition - England & Wales chapter Class actions and major group litigation can be seismic events, not only for the parties, but also whole industries and parts of society. The Class Actions Law Review (6th edition) explains the relevant procedures, developments and factors in play in some... Competition & Regulatory Newsletter: Canon loses gun-jumping appeal at General Court On 18 May 2022 the European General Court upheld the European Commission’s decision to fine Canon €28 million for gun-jumping in the context of its acquisition of Toshiba Medical Systems Corporation. The GC concluded that, in order to establish... The Banking Regulation Review - 13th edition - United Kingdom Chapter This 13th edition of The Banking Regulation Review contains chapters on the UK and Hong Kong as well as on International Initiatives and an overview of the European Union 2022 in some respects offer the prospect of a return to normal for the sector after... Tax and the City Review for May 2022 In JTIAC, the latest decision on the loan relationships unallowable purpose rule, the FTT finds in favour of HMRC that none of the relevant debits are deductible even though the loan relationship funded the acquisition by a UK company of a target group fr...