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The Impact of COVID-19 on UK Tax Residence ’Social distancing’ measures and ‘lockdowns’, introduced to reduce the spread of COVID-19, involve restrictions on travel – with a potential impact in respect of UK tax residence. For individuals, guidance on what constitutes... Competition & Regulatory Newsletter On 10 March 2020 the European Commission presented a new “Industrial Strategy for Europe” aimed at helping Europe’s industry deliver on three key priorities: maintaining European industry’s global competitiveness, making Europe cli... Hong Kong: Reporting obligations on Hong Kong employers if an employee contracts COVID-19 With the widening impact of COVID-19 around the globe, governments and businesses alike are making every effort to mitigate the impacts of the global pandemic and the disruption it has caused. In this briefing, we focus on the following practical issues ... Fiscal responses to COVID-19 The Best Friends summarise some of the fiscal measures that have been announced  in Germany, Greece, France, Italy, the Netherlands, Spain and the UK. As countries ramp up social distancing measures to combat COVID-19, the economic costs of the viru... COVID-19: disclosure issues for listed companies As the COVID-19 pandemic paralyses global business, companies around the world are assessing its impact and taking mitigation measures. In this regard, clear and consistent communication with investors is paramount, as is compliance with EU disclosure req... The COVID Corporate Financing Facility The Bank of England has published further guidance on accessing the COVID Corporate Financing Facility together with related documentation.  This briefing summarises the operation of the scheme and the mechanics of a commercial paper programme. Knowing when there is an enquiry: form over substance? Richard Jeens and Tom Windsor look at the recent decision in Credit Suisse Securities and the guidance it provides on when notice of enquiry is and is not given by HMRC. The importance of HMRC making clear its intention to enquire into a taxpayer’s... Tax and the City Review for March 2020  Mike Lane and Zoe Andrews look at Budget 2020; the review of the taxation of UK investment funds; and the decision of the CA in Smith & Nephew. Budget 2020 announcements of interest to financial services include a new economic crime levy and a ... COVID-19: Competition Law Considerations This briefing covers the key competition law considerations that may be relevant as businesses grapple with the COVID-19 pandemic, such as the application of competition law to collaborations between competitors and other commercial conduct, the implicati... UK presses ahead with digital services tax At a time when the priority for the UK government (after dealing with COVID-19, obviously) should be securing a good trade deal with the US, it appears a risky negotiation tactic to introduce a digital services tax (DST) to which the US has made its objec...