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Innovative modes of service approved by Hong Kong Courts A client briefing on a Hong Kong court decision allowing service of documents by an online data room. In the recent decision of Hwang Joon Sang & another v Golden Electronics Inc. and Ors (Decision), the Court of First Instance approved the use of a ... Still waiting for closure: adjudicating a taxpayer’s domicile status If HMRC requests information that is required only if a prior substantive conclusion is correct, can a court decide the substantive issue in the context of the taxpayer’s challenge to the information notice? And if the court can, should it do so? In... Pensions Bulletin - June 2020 COVID-19; DB consolidators; DC Chair’s Statement; fiduciary management and investment consultancy compliance statements; FCA policy statement DB transfers; Corporate Insolvency and Governance Bill; PPF compensation Topics covered in this bulletin: ... Cross-border recovery of tax debts through set-off If one Member State requests assistance from another Member State in respect of the recovery of a debt under the Mutual Assistance Recovery Directive (MARD), the requesting state’s claim is treated is if it was a claim of the requested state. In Pan... Tax and the City Review for June 2020 Mike Lane and Zoe Andrews consider the Supreme Court decision in Fowler on tax treaty interpretation; and the Court of Appeal decisions in NCL Investments and Smith & Williamson and Investec. The Advocate General opinion on the “insurance transa... The Difficulties Facing Chinese Companies Listed in the United States and How to Achieve a Hong Kong Listing This publication highlights the difficult issues facing Chinese companies currently listed in the United States and the mechanics and process for a listing on the HKEX. Against the backdrop of ongoing tensions between the U.S. and China, as well as the f... UK amongst those delaying DAC6 reporting deadlines Rumours about a delay to the DAC6 filing dates have been tantalisingly rumbling on for a while now, as the commencement date of 1 July 2020 looms closer. A whole new world? The European Commission's proposed framework for the modern economy The European Commission is consulting on new rules to update competition law for the modern economy. For digital platforms this could mean new safety rules for online goods and content as well as ex ante regulation targeting “very large” platf... Sainsbury's v MasterCard - Supreme Court liberalises rules on pass-on when assessing competition damages Briefing on the Supreme Court's much-anticipated judgment in Sainsbury's v MasterCard in which the Supreme Court liberalised the pass-on rules when assessing competition damages. Last week, the Supreme Court handed down its much-anticipated judgm... A sense of déjà vu: VAT cuts as a fiscal response to the COVID-19 crisis It was reported that the UK Treasury is considering temporarily cutting VAT rates in a bid to boost consumer confidence. In doing so, it would follow in the footsteps of other European countries, such as Germany, which announced at the start of June ...