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Brexit - Phase 2

The EU Withdrawal Agreement Bill is set to recommence its journey through Parliament on Friday 20 December. Assuming the Bill is passed, this will pave the way for Brexit to happen on 31 January 2020, and usher in the transition period which is due to expire on 31 December 2020.

Manifesto Tax Portal

We'll be regularly updating this portal with information and commentary on the UK's General Election 2019, with a specific focus on the tax news as that arrives. We'll also be collating the tax information in the handy table below.

If Brexit goes ahead, will it all be over and done with by 31 December 2020?

Although many commentators argue that this election is extremely difficult to predict, let’s assume that polls suggesting a Conservative majority turn out to be correct. In that case, the expectation would be that the new government would be able to secure the passage of its Bill implementing the renegotiated draft Withdrawal Agreement.

Lebron, Serena and Drake make the difference in Liverpool FC matching rights dispute

Liverpool FC has recently emerged victorious from a battle with sportswear maker New Balance over a right for New Balance to match the terms offered by a competing kit supplier – but it was a close-run thing. As we pointed out in our briefing on a similar case involving Rangers FC and Sports Direct, such rights often appear attractive – but both cases also demonstrate how easily they can lead to disputes.

Software providers and competition law: beware the customer’s intentions

It’s well known that if two competing firms fix prices or share customers/markets, they can be fined for breaching competition law. But a recent case involving the energy sector highlights the potential for liability to be imposed on businesses such as software providers which have helped to facilitate anti-competitive activity.

“The jaws that bite, the claws that catch…”

There is an emerging trend towards post-completion or post-occupation reviews of the efficacy of planning obligations which result in clawbacks or uplifts in financial contributions or mitigation works, sometimes for a number of years post-completion. This leaves frayed edges to completion-driven real estate transactions and can leave tenants potentially exposed to unknown or unquantified additions to service charges.

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