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Putting the 'S' into ESG Environmental, social and governance (“ESG”) issues only continue to gain momentum in 2021, with policymakers, businesses and their stakeholders holding each other to greater account against various ESG issues. The conversation around ESG has ... SFC invites consultation on conduct requirements for bookbuilding and placing activities A briefing summarising the consultation paper published by the Hong Kong Securities and Futures Commission on governing market intermediaries’ bookbuilding and placing activities. Summary In February 2021, the Securities and Futures Commission (t... Competition Law in the Digital Age This edition covers the European Commission’s proposed Digital Markets Act, the German Digitalisation Act, the UK probe into Google’s Privacy Sandbox project and the international review of the Google / Fitbit transaction.  Our Competiti... Pensions Bulletin - March 2021 In this month’s Pensions Bulletin, we consider three significant consultations regarding the Pension Regulator (TPR) and its powers: the proposed approach of TPR to the new criminal sanctions under the Pension Schemes Act 2021 (PSA), the draft conso... Competition & Regulatory Newsletter (10 - 23 March 2021) National Security and Investment Bill update: UK Government refines definitions of high risk sectors that require notification and BEIS publishes new factsheet National Security and Investment Bill update: UK Government refines definitions of high risk s... Tax Day! The UK Government has, in its own words, published "more than 30 tax updates, consultations and documents in a move to strengthen policymaking and modernise UK tax system" as part of the tax policies and consultations update on 23 March 2021, ot... Extra-territoriality in a post-Brexit world As UK and EU businesses grapple with the complexities of the post-Brexit world, one of the first key questions for businesses from a data privacy perspective is whether their processing is subject to the UK or EU regime (or both). This briefing consi... Tax and the City Review for March 2021 Mike Lane and Zoe Andrews look at Budget 2021 and the review of bank taxation in particular; the publication by the OECD of the International Compliance Assurance Programme handbook; and the CA decision in Eastern Power Networks. Budget 2021 announces an... Is your joint copyright work purple or red/blue? Joint ownership of copyright can be a commercial headache. It is important to be aware of the final decision in the drama of Martin v Kogan in relation to the screenplay of Hollywood film Florence Foster Jenkins. The case is significan... The difficulties with deeming - VAT, groups and time of supply Clashes between deeming provisions in a complex tax code inevitably give rise to tricky technical questions and, quite often, litigation.  The recent case of The Prudential Assurance Company Limited presented the First-Tier Tribunal with such a conun...