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BLOG: Beneficial ownership from a UK perspective Beneficial ownership (or beneficial entitlement) concepts are used across the UK tax code in relation to domestic provisions as well as in the application of double tax treaties. Since the Court of Appeal’s decision in Indofood in 2006, the majority view ... BLOG: Beneficial ownership: perspectives across Europe Across a number of European jurisdictions, relief from withholding tax may be denied where the recipient of a dividend, interest or royalty payment is not also the beneficial owner of the relevant payment. The test for determining whether the recipient qu... Competition & Regulatory Newsletter: Court of Justice rules in favour of Commission decision prohibiting Hutchison 3G (Three) / Telefónica (O2) merger On 13 July 2023, the European Court of Justice (CJ) handed down its judgment in Commission v CK Telecoms UK Investments Ltd, finding that the General Court (GC) had erred in its ruling annulling the European Commission’s prohibition of the proposed ... UK Enforceability of non-compete clauses The UK Government recently announced proposals to limit the duration of non-compete clauses to three months. If implemented, the UK rules will only restrict the terms of non-compete clauses included in employment and worker contracts. They would not restr... Tax and the City Review for July 2023 In their latest Tax and the City article, Mike Lane and Zoe Andrews consider two recent Court of Appeal decisions: Royal Bank of Canada on the application of the UK/Canada double tax treaty, and Civic Environmental Systems Ltd on the effect of an increase... Employment Bulletin - July 2023 Topics covered in this bulletin: Court of Appeal confirms CAC jurisdiction over European Works Councils post Brexit Regulations allowing agency workers to replace workers taking industrial action ruled unlawful Injunction to enforce non-compete coven... Pensions Bulletin - July 2023 Mansion House proposals; contracted-out rights made without actuarial confirmation were invalid; connection deadline for pensions dashboards; Annual Funding Statement 2023; leveraged LDI; employer distress; ESG In this month’s Pensions Bulletin, we... EU adopts Foreign Subsidies Implementing Regulation EU adopts foreign subsidies Implementing Regulation Foreign Subsidies Implementing Regulation adopted – with (some) relaxation of the administrative burden On 10 July 2023, the European Commission (EC) adopted the final text of the legislation i... The International Comparative Legal Guide to Fintech 2023 Fintech Partners James Cook and Rob Sumroy and Professional Support Lawyers Natalie Donovan, Selmin Hakki, Emily Bradley, Cindy Knott, Clare Fletcher and Richard Barker provide corporate counsel and international practitioners with an overview of the UK l... The International Comparative Legal Guide to Fintech 2023 - Hong Kong Chapter Partner Vincent Chan provides corporate counsel and international practitioners with an overview of the Hong Kong legal and regulatory landscape for fintech.    This chapter is from The International Comparative Legal Guide – Fintech 2023...