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Commission accused Of using information requests as “fishing expedition” before EU court
By Ciara Barbu-O'Connor Richard Pepper
Like many agencies, the European Commission increasingly requests large volumes of internal documents for its antitrust investigations...
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Office of Financial Sanctions Implementation: looking to upscale and upskill
By Neill Blundell Helen Harvey Helin Gurel
On Wednesday 22 June, the director of the Office of Financial Sanctions Implementation (“OFSI”), Giles Thomson, speaking to the House of...
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Private debt roundtable part 2: Macro trends and influences
By Jamie Macpherson
Jamie Macpherson, senior counsel in our finance team, joined a discussion hosted by Aztec Group on the impact of the current economic...
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Narrowing the scope of Section 1782 applications
By James Popperwell Nikolas Ireland Jessica Arapu
Under 28 U.S.C. § 1782 (“Section 1782”), US federal district courts may order parties based in the US to provide evidence for “use in a...
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Updated Qualifying Asset Holding Company guidance on the activity condition
By Rhiannon Kinghall Were
HMRC recently updated its guidance on the distinction between trade versus investment in relation to the Qualifying Asset Holding Company...
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Know your fraud: specific fraud risk rather than general red flags are needed to invoke the Quincecare duty
By Lorna Emson Nikolas Ireland James Reid
The Quincecare duty has made the news once again. We recently commented on RBS v JP SPC 4 & another [2022] UKPC 18 and Philipp v Barclays...
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Private debt roundtable part 1: LIBOR changes and transition
By Jamie Macpherson
Jamie Macpherson, senior counsel in our finance team, joined a discussion hosted by Aztec Group on the transition from LIBOR and its...
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New strict liability offence for financial sanctions comes into force today, amongst others
By Neill Blundell Francis Bond Jessica Arapu
Following the Economic Crime (Transparency and Enforcement) Act 2022’s expedited passage through Parliament in March 2022, the Office of...
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UK defers Pillar 2 commencement to 31 December 2023
By Bezhan Salehy Rhiannon Kinghall Were
In a surprise announcement today the UK government has postponed the start date for its Pillar 2 top-up tax rules by nine months to 31...
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Corporate criminal liability: ten options for reform
By Neill Blundell Helen Harvey Max Hobbs
The UK’s Law Commission has published its options paper for reform of corporate criminal liability. This much-anticipated report sets out...
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A more appealing position: changes to applying for permission to appeal
By Sophie Rhind
As a successful party in litigation, content with the outcome of a decision, you would not expect to have to give immediate consideration...
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EU court dismisses CFC State aid appeal
By Bezhan Salehy
Yesterday the EU General Court delivered its judgement in the Controlled Foreign Company (CFC) state aid case. Both the UK government and...
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To probate and beyond: the digitalisation of private client law
By Elizabeth Doherty Jacob Ward Riley Forson
The 2020/1 Covid-19 lockdowns caused a revolution in the use of technology even in the most traditional areas. Two recent developments...
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BEPS 2.0 – losing momentum?
By Elizabeth Keeling
The Financial Times report that the OECD’s two-pillar agreement to re-allocate some taxing rights to market economies (Pillar One) and...
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The (un)regulated world of cryptocurrency: UK Government to recognise "stablecoins"
By Lorna Emson Sheila Dines
Since December 2021, UK organisations have been providing welcome safeguards for consumers dabbling in the unregulated world of...
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Tax rule change may encourage UK investment managers to hold cryptoassets
By Rebecca Rose
As trailed by the Treasury back in April, HMRC has published a consultation on expanding the list of “investment transactions’” which...
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