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Employment Bulletin Addison Lee drivers are “workers”; automatic loss of right to paid annual leave; loss of long-term disability benefits; Part-time worker was less favourably treated Topics covered in this bulletin: EAT confirms Addison Lee drivers are “workers” European ... New Year's resolutions: new disclosure pilot scheme An article looking at the disclosure pilot scheme which overhauls the existing disclosure rules and will be piloted in the English courts from January 2019 From 1 January 2019 the disclosure pilot scheme will apply to the majority of new and existing proc... The new regime for hybrid capital instruments Article by Mike Lane on a new, non-sector specific hybrid capital instrument regime A new, non-sector specific, hybrid capital instrument (HCI) regime will apply in place of the regulatory capital securities regime from 1 January 2019. The new HCI regime... Competition and Regulatory Newsletter European Commission gives green light to proposed acquisition of Tele2 NL by T-Mobile NL after Phase II investigation European Commission gives green light to proposed acquisition of Tele2 NL by T-Mobile NL after Phase II investigation On 27 November 2018... Pensions Bulletin CDC; Budget; switch to CPI; service prior to Directive transposition deadline; Proportionate due diligence; estopped from claiming unreduced pension; Social impact investing and patient capital Topics covered in this bulletin: New law CDC: DWP consultati... The new income tax charge on offshore receipts in respect of intangibles Article by Steve Edge and Dominic Robertson on the conversion of the proposed extension of withholding tax on royalties paid to tax havens into a direct income tax charge Finance Bill 2019 includes provisions taxing a non-UK resident person that is also n... The International Comparative Legal Guide to Corporate Tax 2019: 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 - some limits emerging at last? Article by William Watson on the threat from State aid to well-established tax practices and principles, but also on the signs of real resistance. In my introductory chapter last year (“Fiscal State aid: the Kraken Wakes?”), I wrote about a slumbering mon... Joint Ventures in China – Getting Started Joint ventures in China offer significant opportunities for overseas companies. Joint ventures in China offer significant opportunities for overseas companies. China is in the process of relaxing its foreign ownership restrictions in certain industries, w... Brexit: Edging Closer This briefing contains an overview of the most-discussed aspects of the Withdrawal Agreement and the Political Declaration On 14 November, the UK Government and European Commission published a further version of the Withdrawal Agreement in relation ...