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Three little words... We all know the difference three little words can make.  But in the case of VAT, those three little words turn out not to be "I love you" but the rather less romantic "acting as such".  For those of you thinking about a roman... Delivering Net Zero - The Winds of Change Is the Floating Offshore Wind Market set to take off? The energy transition will require a varied and complementary energy mix, a major part of which is expected to be contributed by offshore wind technologies. In the UK, the 2019 Offshore Wind Sector De... Is it exempt or can we apportion? According to a German saying, “before the court and at sea, one is in God's hands.” The CJEU’s decision in Blackrock shows that, for investment managers, VAT is indeed a rough sea. Going beyond the question that had, strictly speakin... Order (almost) restored: The Supreme Court brings the Visa and MasterCard MIFs saga one step closer to a conclusion Briefing on the Supreme Court’s ruling that Mastercard and Visa’s multilateral interchange fees restrict competition contrary to Article 101. On 17 June 2020 the Supreme Court unanimously upheld an earlier Court of Appeal ruling that Masterca... Incentives Bulletin - July 2020 Restricted share plans; HMRC Employment Related Securities Bulletin; COVID-19; Employment-related securities options; Tax deductibility of share plan expenses; Accelerated Payment Notices Topics covered in this bulletin Restricted share plans HMRC Em... Banking portfolio transfers: Key commercial and legal issues A high level overview of key commercial and legal considerations for banking portfolio transfers, in particular those involving products for high-net-worth (HNW) clients. Summary No statutory transfer mechanism in Hong Kong – need contract-by-co... Competition & Regulatory Newsletter European Commission launches two antitrust investigations into Apple On 16 June 2020 the European Commission initiated two parallel investigations into Apple’s App Store and Apple Pay. These will investigate the rules and restrictions that Apple im... Competition & Regulatory Newsletter European Commission launches two antitrust investigations into Apple On 16 June 2020 the European Commission initiated two parallel investigations into Apple’s App Store and Apple Pay. These will investigate the rules and restrictions that Apple im... Transforming Interest Rate Benchmarks – While you’ve been dealing with COVID-19, transition from LIBOR continues In this briefing, we summarise what has been happening in the world of risk-free rates while treasury functions may have been dealing with more immediate challenges. With the effects of COVID-19 front and centre over the last few months, some treasurers ... The Corporate Insolvency and Governance Act: Key Measures The Corporate Insolvency and Governance Act 2020 came into force on 26 June 2020. The Act makes significant permanent reforms to our restructuring and insolvency regime and also contains temporary measures designed to mitigate some of the economic and pr...