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All change for tax-free lump sums The new tax year has arrived, bringing with it two new tax-free lump sum allowances in place of the lifetime allowance (LTA). This step-change in pensions taxation has been delivered by HMRC on an incredibly tight timetable, with significant late tweaks t... Competition & Regulatory Newsletter: Advocate General issues opinion in Illumina/GRAIL case In a much anticipated legal opinion, Advocate General Emiliou has invited the European Court of Justice to set aside the judgment of the General Court in the Illumina/GRAIL case and to annul the European Commission’s decision to review the merger un... Tax and the City Review - March 2024 Mike Lane and Zoe Andrews discuss: the FTT’s decision in Keighley (loan relationship rules); the Court of Appeal’s decision in Clipperton (application of Ramsay); the new Reserved Investor Fund confirmed in the Spring Budget; and the call for ... Competition & Regulatory Newsletter: European Commission publishes its first annual report on the Digital Markets Act On 6 March 2024, the European Commission submitted its first annual report on the Digital Markets Act (DMA) to the Council of the European Union and the European Parliament. The report was published the day before those designated as gatekeepers were requ... Dawn raids by the Hong Kong Competition Commission: A first aid kit To investigate potentially anti-competitive activities, officers from the Competition Commission (“Commission”) may carry out unannounced inspections at your offices in Hong Kong.  These unannounced visits are commonly referred to as &ls... Foreign Subsidies Regulation: Top 10 Tips for M&A Transactions Since October 2023, parties to M&A transactions have had to interact with the EU’s new filing regime under the Foreign Subsidies Regulation. This briefing highlights ten key lessons drawn from our practical experience helping clients navigate th... Spring Budget 2024: A welcome 'as you were' for most corporates If I had to sum up Budget 2024 for corporates in one word it would be 'boring'. And that is a good thing. By and large corporate tax directors like predictability and stability. Not the pantomime of recent years of corporation tax is going up (Mar... Employment Bulletin - March 2024 Dismissal and re-engagement: Code of Practice published No injunction to enforce post-termination restrictions in investment agreement Payment in settlement of discrimination claim was taxable as employment income April employment law changes and Spr... Data scraping and compliance - No clearview - (yet)? Companies often rely on data scraped from publicly available sources, but what are the legal bases? Companies often rely on data scraped from publicly available sources, but what are the legal bases? A version of this briefing first appeared in the Pri... EFIG: European Banking Newsletter – March 2024 Developments in this month's edition include: Board of Directors unlawfully grants ‘authority to act’ to a lawyer – CJEU Pilatus Bank v ECB (Case C-256/22 P and Case C-750/21 P) BigTech and financial services - ESAs publish stoc...