In what some have described as a development ‘seismic’ in its potential consequences, in June 2021, the Law Commission launched a consultation concerning proposals to reform corporate criminal liability in the UK. The consultation seeks views on whether, and how, to improve the law relating to the identification and punishment of criminal offences committed by …
With public finances under sustained pressure, HMRC will clearly have to collect more tax, more quickly, with stable resource levels, while stimulating economic growth. This will require rapid decision making on what, or who, to pursue, and why. There will be more pressure on tax policy decisions in terms of where to draw the line …
There are some significant differences in the process of litigation when HMRC is your opponent. Understanding those differences is essential when formulating the strategic approach to the dispute. This is not to say however that commercial litigation practice is of no relevance; increasingly there is a tendency for the tax courts to look to the …
In recent years, financial crime prosecutors have sought to encourage companies to establish compliance programmes designed to avoid – or at least detect – illegal conduct, by including the requirement as a precondition to their securing a reduced penalty, or other form of leniency, following a compliance incident. In responding to those incentives by implementing …
Against a backdrop of Government expressions of support for ethnicity pay reporting in the UK in 2018 and a consultation paper which appeared to favour some form of Government intervention, the lack of any legislative proposals since had been perceived by some as a sign of waning commitment. Immediate reaction to the independent Government Commission …
The current Chilean regulations on data protection, Law No 19,628 on privacy protection (DPL), enacted in 1999, has become outdated and it does not properly regulate new scenarios that the development of legal relationships between participants of an economic system creates.
The Turkish Competition Board (the Board) decided that several practices of Unilever Sanayi ve Ticaret Türk AŞ (Unilever) amounted to infringement of Article 4 and Article 6 of the Law No 4054 on the Protection of Competition (Law No 4054). 1
Over the last couple of years, organisations have been working through a significant transformation journey in the way they work and operate. Automation and technology are replacing or significantly impacting human tasks and jobs, changing the skills that organisations require in their workforce. At the same time, workforces are demanding a new ‘deal’, with organisations …
The Covid-19 pandemic has presented an unprecedented challenge to the global economy. A lot of businesses ran into severe difficulty and even went on the verge of bankruptcy. Many employers cut employment directly by terminating employment contracts with employees instead of reducing salaries or arranging for employees to await job assignments to reduce labour costs. …
Despite Covid-19 remaining a global concern at the time of this article, much of Hong Kong has in fact returned to its pre-pandemic hustle and bustle for quite a while. However, the pandemic has left an imprint on the city – apart from making face masks a must-have when going out, as there seems to …
