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Pensions Bulletin CDC; Budget; switch to CPI; service prior to Directive transposition deadline; Proportionate due diligence; estopped from claiming unreduced pension; Social impact investing and patient capital Topics covered in this bulletin: New law CDC: DWP consultati... The new income tax charge on offshore receipts in respect of intangibles Article by Steve Edge and Dominic Robertson on the conversion of the proposed extension of withholding tax on royalties paid to tax havens into a direct income tax charge Finance Bill 2019 includes provisions taxing a non-UK resident person that is also n... The International Comparative Legal Guide to Corporate Tax 2019: United Kingdom William Watson and Zoe Andrews give a comprehensive overview of corporate tax in the UK Written in question and answer style, this article provides a broad overview of common UK corporate tax issues on inward investment in the UK and of the UK taxation of... Fiscal State aid - some limits emerging at last? Article by William Watson on the threat from State aid to well-established tax practices and principles, but also on the signs of real resistance. In my introductory chapter last year (“Fiscal State aid: the Kraken Wakes?”), I wrote about a slumbering mon... Joint Ventures in China – Getting Started Joint ventures in China offer significant opportunities for overseas companies. Joint ventures in China offer significant opportunities for overseas companies. China is in the process of relaxing its foreign ownership restrictions in certain industries, w... Brexit: Edging Closer This briefing contains an overview of the most-discussed aspects of the Withdrawal Agreement and the Political Declaration On 14 November, the UK Government and European Commission published a further version of the Withdrawal Agreement in relation ... Real Estate Newsletter Relief from forfeiture; Japanese knotweed; empty property rates; injunction; conditional break; urban explorers Topics include: relief from forfeiture - Vauxhall Motors v The Manchester Ship Canal Japanese knotweed - Network Rail Infrastructure v William... Competition and Regulatory Newsletter Commission seeks feedback on commitments offered by Disney in pay-TV investigation Commission seeks feedback on commitments offered by Disney in pay-TV investigation The European Commission is seeking feedback on whether to accept commitments offered by D... Tax and the City briefing for November 2018 Mike Lane and Zoe Andrews examine the new hybrid capital instrument regime and the legislative change to combat ‘offshore looping’. They also look at the decisions in GDF Suez Teesside and Volkswagen Financial Services A new, non-sector speci... Cookie consent and the GDPR: a recipe for disaster? This article discusses the complex area of cookie consent post-GDPR and analyses the different approaches organisations have taken to this issue. The arrival of the GDPR has added another layer of complexity to an already difficult area of privacy law. It...