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Tax and the City briefing for March 2017 Jeanette Zaman and Zoe Andrews compare the Upper Tribunal’s decision in GDF with the First-tier Tribunal’s decision in Smith and Nephew (both cases on GAAP-compliant accounts and “fairly represents”); and discuss the Upper Tribunal... P&E Update: Employment/Employee Benefits Bulletin Spring Budget; new regulatory references regime; “principal purpose” of organised grouping; no harassment on claimed disability; Redundancy reason for dismissal; ICO consults on GDPR consent; Topics covered in this bulletin: New Law Spring Budget Stateme... P&E Update: Pensions Bulletin Green Paper; PPF consultation; deadline for former COSRS; Corporate Governance Code; auto-enrolment consultation; Overseas transfer charge; Scottish equalisation; Firefighters’ transitional provisions; Plumber was worker; Topics covered in this bulletin: ... Counter-currents to Three Rivers: Legal advice privilege in Hong Kong Financial institutions have recently been scrutinised by a host of stakeholders, from financial regulators to anxious shareholders. The result is an increase in the number and scale of regulatory investigations and other proceedings. The English position ... The London Stock Exchange has launched the International Securities Market- a new market for debt securities The London Stock Exchange has announced the launch of its International Securities market, a new multilateral trading facility aimed at international issuers and qualified investors. (LSE) announced the launch of its International Securities Market (ISM),... Competition and Regulatory Newsletter EU General Court rules that France must recover illegal aid granted to SNCM EU General Court rules that France must recover illegal aid granted to SNCM The EU General Court has ordered France to recover €220 million of illegal State aid provided to the So... Brexit and Financial Services: the GATS Option Introductory chapter by William Watson for The International Comparative Legal Guide to Corporate Tax 2017 This briefing note is concerned with the rules of the World Trade Organization (“WTO”) as they apply to financial services. The scope o... Real Estate Newsletter Tenancy or licence; conditional sale agreement; damages for misrepresentation; residential service charge; registration gap Real Estate newsletter highlighting recent legal and regulatory developments in property. Cases round up Occupation under personal... Syndicated lending: in the European Commission’s sights? The European Commission has indicated in its 2017 Management Plan that it is contemplating engaging in a study on potential competition issues in syndicated lending The European Commission has indicated in its 2017 Management Plan that it is contemplating... P&E Update: Employment/Employee Benefits Bulletin Trade Union Act; Gender pay gap reporting; new rates and limits; Plumber was “worker”; Recognition of “sweetheart” union; Subject access request; Apprenticeship levy; Corporate governance Topics covered in this bulletin: New Law Trade Union Act: implemen...