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Tax Administration and Maintenance Day

The first "Tax Day" back in March proved to be a fairly low key affair. This time around the government called the event "Tax Administration and Maintenance Day", and it lived up (or down) to its name, with lots of the materials focussing on improving the nuts and bolts of tax administration so as to take advantage of modern technology and reduce opportunities for non-compliance.

Travers Smith advises Marshall of Cambridge on its sale of 66.4% of Marshall Motor Holdings plc

Travers Smith LLP has advised Marshall of Cambridge (Holdings) Limited ("Marshall of Cambridge") on its £201.6 million sale of approximately 66.4% of the issued share capital of AIM-listed Marshall Motor Holdings plc ("Marshall Motor Group") to CAG Vega 2 Limited, a subsidiary of Constellation Automotive Holdings Limited. The sale has been agreed under the £322.9 million takeover offer by CAG Vega 2 Limited.

Eim v. Stacha [2021] EWHC 2761 (COMM)

This case concerned an application for committal relating to a failure to observe a freezing injunction. The High Court sentenced the defendant, ("Mr Lewis"), to five months' immediate imprisonment and refused to order a suspended sentence because of Mr Lewis' deliberate offending. 

New tax rules published for Long-term asset fund (LTAF)

The government has enacted new tax regulations for the LTAF, the UK's new authorised open-ended fund vehicle. It is designed to facilitate investment in long-term, illiquid assets and has been generating a lot of interest from our clients.

CMA Recommendation on Vertical Agreements: divergence from the EU?

On 3 October 2021, the UK Competition & Markets Authority ('CMA') published its recommendation to the Secretary of State for Business, Energy and Industrial Strategy as to whether the existing Vertical Agreements Block Exemption Regulation ('VABER'), both in force in the EU and retained from EU law following Brexit, should be renewed or varied in the UK. The retained VABER will expire on 31 May 2022 so, without a renewal or variation, an automatic exemption regime for vertical agreements would cease to apply in the UK.


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