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Tax and the City Review - July 2024 In their latest Tax and the City article, Mike Lane and Zoe Andrews consider the Court of Appeal’s decisions in JTI on the unallowable purpose rule in the loan relationships regime, and in Altrad on the use of the Ramsay principle of construction (as...
Scaling through integration? Proposals on integrating greenhouse gas removals in the UK Emissions Trading Scheme The day after former UK Prime Minister Rishi Sunak requested permission from the King to dissolve parliament and called a UK general election, the UK Emissions Trading System (“UK ETS”) Authority launched a consultation on proposals to integrate...
The International Comparative Legal Guide to Fintech 2024 David Shone, David Ives, James Cook and Charles Randall provide corporate counsel and international practitioners with an overview of the UK legal and regulatory landscape for fintech. 
Disputes Briefcase A regular digest of key developments in litigation and arbitration, produced by members of our market-leading disputes team.
Hague Judgments Convention: UK joins new regime to simplify cross-border enforcements of judgments The UK has ratified the 2019 Hague Judgments Convention. When it comes into force for the UK next July, it will make it significantly easier to enforce a wide range of English court judgments in 28 countries – including all bar one of the EU’s member...
BLOG: The capital test for investment management expenses is the same as for trading expenses: UK Supreme Court in Centrica Overseas Holdings Limited To what extent are professional advisory fees associated with the disposal of a loss-making investment deductible as management expenses under section 1219 of the Corporation Tax Act 2009 (CTA 2009)?  This was the question before the Supreme Court...
Shifting the Overton Window: Enhancing Voluntary Carbon Market Integrity Over the past few years, the interest in the voluntary carbon market and the opportunities it presents for businesses has grown. Samay Shah and Aaron Wu are joined by Amy Merrill, Chief Executive Officer of The Integrity Council for the Voluntary Carbon...
Hong Kong Stock Exchange consults on amendments to the Corporate Governance Code and related rules Overview The Hong Kong Stock Exchange (the Exchange) has issued a consultation paper with wide-ranging proposals to amend the Corporate Governance Code (CG Code) and related Listing Rules with the aim of promoting strong corporate governance...
Competition and Regulatory Newsletter: European Court of Justice hands down judgment in Servier, siding with Commission in ‘pay for delay’ appeals On 27 June 2024, the European Court of Justice delivered its latest judgments in a long-running saga relating to so-called ‘pay for delay’ agreements. The judgments largely affirm the European Commission’s 2014 decision to fine Servier and several generic...
Global Investigations Bulletin - July 2024 Welcome to Saughter and May’s July edition of the Global Investigations Bulletin, a digest of key developments and recent news in global investigations and enforcement. In this edition we discuss the Court of Appeal’s judgment in R (World Uyghur...
Data Privacy Newsletter - Issue 25 In this issue: Legal updates, case law update, regulatory guidance, enforcement overview, views from Brazil, Data Privacy at Saughter and May
No requirement to accept non-contractual performance to overcome force majeure event: RTI v MUR Shipping The UK Supreme Court has held that the requirement on a non-defaulting party to use ‘reasonable endeavours’ to overcome a force majeure event does not require the non-defaulting party to accept an offer of non-contractual performance absent clear...
UK Listing regime reforms: FCA publishes final version of new Listing Rules The FCA has published the final version of the new UK Listing Rules (UKLR), which will come into force on 29 July 2024. Designed to help improve the appeal of the UK’s equity capital markets, the new rules represent the most far-reaching reforms of the...
Non-financial misconduct: five things - updated In April 2024 we set out five things we are thinking about concerning non-financial misconduct (NFM) in the financial sector. Building on this theme, we recently brought together senior leaders from a range of financial sector firms to discuss...
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EU AI Act to Enter into Force The EU’s AI Act came into force on 1st August 2024. Cited by the Commission as the ‘world’s first comprehensive AI law’, the Act has caught the attention of organisations across the globe with its focus on responsible innovation, wide extra-territorial...