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Exchange Seeks Views on Review of Listing Regime for Debt Issues to Professional Investors Only Exchange Seeks Views on Review of Listing Regime for Debt Issues to Professional Investors Only The Stock Exchange of Hong Kong recently published a consultation paper seeking feedback on its proposals to review and enhance the Exchange’s listing regime f... Competition Annual Review 2019 This client briefing provides the highlights of competition enforcement in Hong Kong in 2019, and looks ahead towards the year to come. This year has been an important year for the development of the competition law regime in Hong Kong. In May, the Compet... The International Comparative Legal Guide to Corporate Tax 2020: United Kingdom William Watson and Zoe Andrews give a comprehensive overview of corporate tax in the UK Written in question and answer style, this article provides a broad overview of common UK corporate tax issues on inward investment in the UK and of the UK taxation of... Fiscal State Aid: is there Method in the Madness? Lead article by William Watson on whether it is possible to discern a thread of rationality at the heart of fiscal State aid. Previous introductory chapters, “Fiscal State Aid: the Kraken Wakes” and Fiscal State Aid: Some limits Emerging at Last?”), have ... HMRC Statement on State Aid Recovery Happy Friday the 13th! Taxpayers who claimed the benefit of the UK’s CFC finance company exemption before 1 January 2019 will have shaken off their post-election hangovers this morning to find a 39 page statement from HMRC in their inboxes snappily ... Application of the Quincecare Duty of Care in Hong Kong The UK Supreme Court’s decision on the Quincecare duty of care owed by financial institutions to their customers and its implications to Hong Kong. On 30 October 2019, the UK Supreme Court upheld the first successful claim in negligence for breach of the ... Employment Bulletin Dismissal was automatically unfair even though whistleblowing reason was hidden from decision-maker; TUPE applies to “workers”; Removal of extended absence trigger; Written statement of particulars  Topics covered in this bulletin: Di... Competition & Regulatory Newsletter European Court of Justice partially accepts one appeal in power cable cartel case, but dismisses two others entirely On 28 November 2019 the European Court of Justice handed down three judgments concerning appeals by companies that were members of a power... The US's reaction to France's DST In her recent post, Zoe Andrews suggested that, given the importance for the UK of securing a post-Brexit trade agreement with the US, now might not be the best time for the UK to introduce a digital services tax.   Brexit Essentials: Brexit according to the manifestos This briefing summarises the main parties’ policies on the Brexit process, and the headline views of each party on the shape of the UK’s future relationship with the EU. The outcome of the election could materially affect the timing (and like...