"The UK is currently losing the fight against economic crime. UK law enforcement capacity – an essential component of this fight – is...

ESMA has announced that it is launching its third common supervisory action (CSA) on the EU asset management sector, this time focusing...

The message from the panel at the London Property Alliance this week was very clear: 2021 was the year of rebound after a relatively...

Last week the Court of Appeal handed down judgment in the Embiricos litigation. (For commentary on the previous Embiricos decisions and...

The FCA has published a consultation that proposes to reform its financial promotion rules. The changes relate to "high-risk...

The OECD has today released the 2022 edition of the OECD Transfer Pricing Guidelines for multinational enterprises and tax...

On 18 January 2022, HM Treasury (HMT) published its response to its July 2020 consultation paper on cryptoasset promotions. This was...

The UK Competition Appeal Tribunal (the Tribunal) has allowed "opt-out" collective proceedings to proceed seeking damages arising from...

Oliver Wendell Holmes senior, the American polymath and father of the eponymous former US Supreme Court Justice, is credited with this...

With effect from 17 January 2022, the Financial Conduct Authority (FCA) has decided to register both European DataWarehouse Ltd and...

The UK Government has today launched a consultation on domestic implementation of the OECD’s Pillar Two minimum tax proposals. Coming...

In an interesting twist to the Pillar Two roll-out, last week (6 January) the Business at OECD (BIAC) issued a very negative open letter 

In the second of our series on the Supreme Court’s judgment in Lloyd v Google, we examine the key implications of the judgment on the...

Last year ended with the publication of model rules for the OECD's project to achieve a global minimum corporate tax rate of at least...

The OECD has today published model provisions for the Pillar Two GloBE rules, which seek to ensure multinationals pay a minimum effective...

With Christmas fast approaching, will the OECD be giving the tax community a last minute present in the form of the Pillar Two model rules?