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Kim Wright

Senior Associate

Perspective - Blog

Hong Kong Employment Law Update: Mandatory Provident Fund offsetting mechanism to be abolished after decade-long debate and campaigning

Published on 24 Jun 2022. By Andrea Randall, Partner and Lillian Wong, Associate

Following on from our brief update published on 9 June 2022, this article provides a detailed overview of the amendments put forward by the long-awaited Employment and Retirement Schemes Legislation (Offsetting Arrangement) (Amendment) Bill 2022 (the "Bill"), which was finally passed by the Legislative Council on 9 June 2022. The main feature of the Bill is the abolishment of the offsetting mechanism of the Mandatory Provident Fund ("MPF").

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Hong Kong Wage Subsidy Update – Government announces new round of Employment Support Scheme

Published on 27 Apr 2022. By Andrea Randall, Partner and Lillian Wong, Associate

The Government has at last finalized the details of the new round of Employment Support Scheme ("2022 ESS"). The purpose of the 2022 ESS to offer limited time financial support to small and medium-sized enterprises through providing wage subsidies to encourage enterprises to increase employment and to retain employees who would otherwise be made redundant.

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Increased penalty for employers who employ overstayers

Published on 29 Nov 2021. By Andrea Randall, Partner

Immigration (Amendment) Ordinance 2021 (“IAO”)

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Hong Kong's Legislative Council to consider Cancellation of MPF Offsetting

Published on 06 Oct 2021. By Andrea Randall, Partner

Under the Employment Ordinance, employers can offset long service payment or severance payment due to an employee against the employer's mandatory and voluntary contributions to the Mandatory Provident Fund (MPF), Hong Kong's pension system.

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Reimbursement of Maternity Leave Pay Scheme in Hong Kong

Published on 12 Apr 2021. By Andrea Randall, Partner

Hong Kong's statutory maternity leave has been extended from 10 weeks to 14 weeks with effect from 11 December 2020. From 1 April 2021, the Hong Kong Government has started accepting applications to reimburse employers' payment in respect of the extended period of maternity leave.

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COVID 19 Your workforce: What on earth is "furlough"?

Published on 24 Mar 2020. By Kelly Thomson, Partner, ESG strategy lead and Patrick Brodie, Partner

Meaning of furlough, especially in the context of companies dealing with the impact of COVID-19.

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COVID-19 Your workforce: pay and costs - practical ideas our clients are exploring

Published on 24 Mar 2020. By Patrick Brodie, Partner and Kelly Thomson, Partner, ESG strategy lead

COVID-19 Your workforce: pay and costs - practical ideas our clients are exploring. These are extraordinary times that place extraordinary pressures on all of us, including dealing with your workforce. We set out below some ideas that we are hearing about from our clients and some areas you may wish to think about in terms of your employee costs.

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COVID-19 Your workforce: supporting mental health when home working

Published on 24 Mar 2020. By Kelly Thomson, Partner, ESG strategy lead and Patrick Brodie, Partner

COVID-19 Your workforce: supporting mental health when home working. Many of us are working from home during this crisis and while this can be an effective way of working for some, it is less happy for others; loneliness, caring for vulnerable dependants and challenging home environments are all being experienced. There may be members of your teams who fall into these categories.

Press and Media

UK retail sector M&A deals increase to 34 – up 21% on last year

Published on 05 Sep 2022. By Karen Hendy, Partner, Head of Corporate

• M&A targeting fashion retailers particularly active

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Changing retail landscape leads to decline in employee numbers

Published on 21 Nov 2019. By Kelly Thomson, Partner, ESG strategy lead

The retail sector continues to face change and challenge from every conceivable angle and employment within the sector is following this trend.

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All is not (necessarily) lost: Crypto crime recovery

Published on 30 Jun 2022. By Adam Craggs, Partner

With over 2 million people in the UK now holding and using cryptocurrency, and the Chancellor announcing that a government backed non-fungible token ("NFT") is to be issued by the Royal Mint this summer, the market for crypto-assets is expected to continue to grow in the coming months and years; so much so that legislation is planned to implement a new regulatory regime for the crypto market.

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A shifting landscape? The outlook for data regulation in 2023

Published on 09 Jun 2023. By Jon Bartley, Partner and Amy Blackburn, Senior Associate

With a relatively new Information Commissioner in the UK and a renewed focus on getting post-Brexit data protection laws through Parliament, attention is turning to the ICO’s priorities and how they fit into this new landscape.

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Transitioning to a net zero economy

Published on 31 May 2023. By Rosamund Akayan, Knowledge Lawyer and Connor Cahalane, Partner, Head of Public Companies

The TPT has published a draft disclosure framework and implementation guidance for private sector entities to transition to a net zero economy, making recommendations for companies and financial institutions to develop gold-standard transition plans.

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CSRD: shakeup of the EU's sustainability reporting rules

Published on 25 May 2023. By Sophie Tuson, Senior Associate and Sarah Mountain, Partner and Connor Cahalane, Partner, Head of Public Companies

The EU’s new Corporate Sustainability Reporting Directive (CSRD) entered into force on 5 January 2023.

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Deposit Return Scheme: Key considerations for drinks producers and retailers in the UK

Published on 16 May 2023. By Jeremy Drew, Partner, Head of Commercial

Defra has now responded to its consultation on the introduction of a DRS in England, Wales and NI. The DRS will require retailers to charge a small fee on certain drinks containers sold, which consumers can reclaim if they return the container to a designated return point.

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Going Green – staying on the right side of competition law

Published on 15 May 2023. By Melanie Musgrave, Of Counsel and Leonia Chesterfield, Of Counsel

Environmental issues are high on the agenda for many consumers and businesses alike. They are also increasingly an area of focus for competition authorities around the world, including the Competition and Markets Authority (CMA), who are keen to ensure that competition law concerns do not unnecessarily prevent businesses from collaborating legitimately on environmental sustainability initiatives.

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New REUL? How will the Retained EU Law (Revocation and Reform) affect UK businesses?

Published on 09 May 2023. By Paul Joukador, Partner and Patrick Brodie, Partner

When the Brexit transition period ended, so did the alignment of EU law with UK domestic law.

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Casting your net zero ambitions: eight key steps for retailers

Published on 24 Nov 2022. By Patrick Brodie, Partner and Kelly Thomson, Partner, ESG strategy lead and Ellie Gelder, Senior Editor Employment & Equality

With climate change at the forefront of the ESG agenda, the employment relationship, and the opportunities to engage with the workforce on this subject, are crucial ingredients in the quest to becoming a truly green retailer.

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Where to next for Buy Now Pay Later?

Published on 12 Oct 2022.

On Monday 20 June 2022, HM Treasury responded to its consultation on proposals to extend regulation to unregulated Buy Now Pay Later (BNPL) products. This consultation closed in January 2022. The Treasury's response confirmed the scope of regulation will cover BNPL products and short-term interest free credit (STIFC) provided by third-party lenders.

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Extended producer responsibility for packaging: How to prepare

Published on 12 Oct 2022.

In the Spring 2022 edition of Retail Compass, we reported on the Government's consultation on regulations covering extended producer responsibility (EPR) which places the financial burden of dealing with packaging once it becomes waste on producers as opposed to taxpayers.

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Online Sales Tax: the right way forward?

Published on 12 Oct 2022.

On 25 February 2022, HM Treasury launched a consultation exploring the possible introduction of an online sales tax (OST) to address the imbalance resulting from the higher business rates applying to in store retailers, compared to online businesses. The consultation closed on 20 May 2022.

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Greenwashing: UK regulators set their sights on misleading green claims with an increasing focus on sectors such as fashion retail and F&D

Published on 12 Oct 2022.

UK consumer regulators, the Competition and Markets Authority (CMA) and Advertising Standards Authority (ASA), are ramping up their enforcement of green claims to protect consumers from 'greenwashing'

Press and Media

RPC advises Bizet Media in its acquisition of High Wire Post Production

Published on 12 Jun 2023. By Jeremy Cunningham, Partner and Ben Roberts, Partner and Ella Shanks, Associate

International law firm RPC has advised Bizet Media, the parent company of Milk VFX, in its acquisition of Dublin-based High Wire Post Production.

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Corporate tax update – February 2023

Published on 28 Feb 2023. By Ben Roberts, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC's tax team.

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Corporate tax update - January 2023

Published on 23 Jan 2023. By Ben Roberts, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC's tax team.

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Corporate tax update - May 2022

Published on 11 May 2022. By Ben Roberts, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC's tax team.

Perspective - Publication

Corporate tax update – January 2022

Published on 13 Jan 2022. By Ben Roberts, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC's tax team. As this edition is the first of the New Year we hope that you, your family and friends had a restful and enjoyable end to 2021.

Perspective - Publication

Corporate Tax Update - July 2021

Published on 29 Jul 2021.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from May and June 2021. Included in this update are news of the historic G7 agreement as to plans for global tax reform, summaries of two cases on the required formalities for bringing contractual claims for breach of warranty and pursuant to a tax covenant, and news of another win for HMRC in an ‘IR35’ case. As ever we hope you, your family and friends are all staying safe and are enjoying the summer.

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Corporate Tax Update - January 2021

Published on 18 Jan 2021.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from December 2020. Included in this update are summaries of an unexpected twist in the DAC6 saga, a call for evidence on VAT and the ‘sharing economy’, and the Court of Appeal decision in the Development Securities case. As ever we hope you, your family and friends are all staying safe.

Perspective - Publication

Corporate Tax Update - October 2020

Published on 16 Oct 2020.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from September 2020. Included in this update are summaries of the Chancellor’s tax announcements as part of the Winter Economy Plan and the EC’s decision to appeal the decision of the European General Court in the Apple state aid case. There are also updates on new HMRC guidance on off-payroll working for private businesses and the VAT treatment of payments for early termination of contracts. As ever we hope you, your family and friends are all staying safe.

Perspective - Publication

Corporate Tax update - July 2020

Published on 29 Jul 2020. By Ben Roberts, Partner and Adam Craggs, Partner and Robert Waterson, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from June 2020. Included in this update are a summary of a decision on the correct tax treatment of bonuses paid to members of an LLP, and an AG’s opinion on the VAT reverse charge position of services supplied for non-economic activity purposes. There’s also an update on HMRC guidance on “exceptional” circumstances in which anticipated losses can be used to claim back overpaid corporation tax. Finally, this update also reports on Covid-19 driven extensions to DAC6 reporting deadlines and to deadlines for notifying VAT options to tax. As ever we hope you, your family and friends are all staying safe.

Perspective - Publication

Corporate tax update - June 2020

Published on 26 Jun 2020. By Ben Roberts, Partner and Adam Craggs, Partner and Robert Waterson, Partner

Welcome to the latest edition of our corporate tax update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from May 2020. As well as some further COVID-19 related tax developments, this month’s report also has a bit of a sports theme with summaries of decisions involving an ex-England cricket captain and football referees. As ever we hope you, your family and friends are all staying safe.

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Corporate tax update - May 2020

Published on 19 May 2020.

Welcome to the latest edition of our corporate tax update, written by members of RPC's tax team. This month's update reports on the key developments from April 2020. April was not a “bumper” month for corporate tax developments but (as you would expect) there have been some Covid-19 related developments of note. This month's report also includes a summary of the Supreme Court's decision in Zipvit (on input VAT recovery). We hope you, your family and friends are all staying safe

Perspective - Blog

Corporate failure to prevent tax evasion update – a policy is not enough

Published on 21 Feb 2020. By Michelle Sloane, Partner

It is no secret that the government has a laser focus on making corporates pay for their roles in "facilitating" tax evasion. Recent figures show that HMRC are serious in their drive to hold companies responsible for tax evasion; even companies with seemingly watertight procedures are susceptible. Now is the time to ensure that your regimes are watertight.

Perspective - Publication

Corporate tax update November 2019

Published on 22 Nov 2019.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on the key developments from September and October 2019. No update would be complete in the current climate without a report on a recent IR35 decision (this month, we bring you two). This month’s update also includes summaries as to HMRC’s latest thinking on the regime for offshore receipts in respect of intangible property, as well as case summaries on the interpretation of the UK-Irish double tax treaty, cross-border loss relief and the effect of statements in HMRC’s published manuals.

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Corporate tax update September 2019

Published on 30 Sep 2019. By Ben Roberts, Partner and Adam Craggs, Partner and Robert Waterson, Partner

This month’s update reports on the key developments from August 2019. Although this was a relatively quiet month in the corporate tax world, this update includes summaries of an important Upper Tribunal decision on the correct tax treatment of “trail commissions” and a First-tier Tribunal decision on the recovery of pre-incorporation input VAT.

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Corporate tax update August 2019

Published on 27 Aug 2019.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on the key developments from July 2019 and includes a summary of the key business tax measures coming out of the publication of the draft Finance Bill 2020 legislation. There is also commentary on the draft regulations and consultation document published by HMRC on the UK’s implementation of DAC6 (mandatory disclosure of cross-border tax planning arrangements).

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Corrado – Tribunal cancels follower notice penalties

Published on 31 Jul 2019. By Adam Craggs, Partner

In Giulio Corrado v HMRC [2019] UKFTT 275 (TC), the First-tier Tribunal (FTT) has set aside a follower notice penalty as the taxpayer's failure to take corrective action in response to a follower notice was reasonable in all the circumstances.

Perspective - Publication

Corporate tax update July 2019

Published on 16 Jul 2019.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s report includes summaries of the recent decision of the Upper Tribunal on corporate tax residence in Development Securities plc, two ECJ decisions on cross-border loss relief and yet another decision on the application of the ‘IR35’ rules.

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Corporate tax update May 2019

Published on 30 May 2019.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team.

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Stamp duty land tax (SDLT) avoidance and corporate property deals – the importance of timing!

Published on 21 May 2019. By Ben Roberts, Partner

The First-Tier Tribunal has, in a recent decision, caused something of a stir for clients and advisors familiar with the well-trodden (and, usually, tax-efficient) use of offshore unit trusts to hold UK property.

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Corporate tax update Fourth quarter 2018

Published on 12 Feb 2019.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly. In this final 2018 edition we highlight some of the key tax developments of interest to UK corporates from the fourth quarter of 2018.

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Corporate tax update

Published on 18 Oct 2018.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly. In this third 2018 edition we highlight some of the key tax developments of interest to UK corporates from the third quarter of 2018.

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Corporate tax update

Published on 31 Aug 2018. By Ben Roberts, Partner and Adam Craggs, Partner and Robert Waterson, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly. In this second 2018 edition we highlight some of the key tax developments of interest to UK corporates from the second quarter of 2018.

Perspective - Publication

Corporate tax update

Published on 01 May 2018. By Ben Roberts, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly.

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Corporate tax update

Published on 15 Feb 2018.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly. In this final 2017 edition we highlight some of the key tax developments of interest to UK corporates from the fourth quarter of 2017.

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Corporate tax update, third quarter 2017

Published on 27 Oct 2017.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s Tax Team and published quarterly.

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Corporate tax update, second quarter 2017

Published on 05 Sep 2017.

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly.

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Corporate tax update, first quarter 2017

Published on 05 May 2017. By Adam Craggs, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s Tax team and published quarterly. In this first 2017 edition we highlight some of the key tax developments of interest to UK corporates from the first quarter of 2017.