This Practice Note outlines the UK’s rules to counteract hybrid and other mismatches, also referred to as the anti-hybrid rules. These rules, counteracting deduction/non-inclusion and double deduction mismatches, are found in Part 6A of the Taxation (International and Other Provisions) Act 2010. They replaced the arbitrage (also referred to as the anti-arbitrage) rules with effect from 1 January 2017. This Practice Note was produced in partnership with Dominic Robertson of Slaughter and May.
Produced in partnership with Chris McGaffin and James Ufland of Slaughter and May. This Practice Note focuses on the key aspects of open offers and the matters that require consideration when an open offer is being carried out by a company admitted to listing on the official list of the Financial Conduct Authority and to trading on the main market for listed securities of the London Stock Exchange (LSE), or admitted to trading on AIM.
Produced in partnership with Chris Mc Gaffin of Slaughter and May. This Practice Note focuses on the key legal considerations when a rights issue is being carried out by a company either admitted to listing on the official list of the Financial Conduct Authority (FCA) and to trading on the main market for listed securities of the London Stock Exchange (LSE) (Main Market) or admitted to trading on AIM, a market operated by the LSE.
Produced in partnership with Chris McGaffin and James Ufland of Slaughter and May. This Practice Note looks at the underwriting of an offer of shares by a public limited company, including how an underwriting is documented, the company's power to pay the underwriter's commission, sub-underwriting and standby underwriting.
TMT analysis: As some tech companies will unfortunately be aware, dealing with cyber criminals who register domains names similar to their brands for fraudulent activities can be time consuming, costly and involve reputation crisis management. However, it is also costly and cumbersome to attempt to register every variation or misspelling of a brand as a domain name to guard against such potential criminal activities. Tech companies will therefore welcome the initiatives recently announced by Nominet (the registrar for the .uk domain) that aim to tackle the ongoing threat of cyber criminals who use public and private sector names to lure internet users to their site or to open malicious links via phishing activities.
TMT analysis: Dr Catherine Cotter, a professional support lawyer at Slaughter and May, looks at the Internet Corporation for Assigned Names and Numbers (ICANN)’s proposals for retiring country code top-level domains, summarising key areas of the proposal and providing background on why it has come about.
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