Levy Reform

On 1 September, the Government issued its second consultation this summer on the horserace betting levy.  The first one - which closed on 21 August - related to the proposed extension of levy liability to gambling operators located overseas (our commentary on which is here).  This new consultation concerns a more general proposed modernisation of the funding of horseracing by gambling operators.

Commercial Litigation

Anti-enforcement injunctions: a less invasive alternative?

The recent Court of Appeal decision in Bank St Petersburg OJSC v Vitaly Arkhangelsky [2014] EWCA Civ 593 has lent further credence to the notion that anti-enforcement injunctions, which until now have been rarely ordered by the English Courts, might offer a less invasive alternative to anti-suit injunctions through non-interference with the jurisdiction of the foreign court.

Transfer Pricing

Transfer Pricing Documentation in France

Julien Monsenego, head of our French tax practice, and Charlotte Robert, Paris tax associate, reply to three questions related to Transfer Pricing documentation in France.