A round-up of EU competition law developments, including (amongst other things) (1) the General Court’s judgment largely dismissing action against Commission’s infringement decision regarding cartel in sector for suprasovereign bonds, sovereign bonds and public agency bonds denominated in US dollars, (2) Corning faces Article 102 probe by the Commission, (3) the General Court dismissing further appeals in Madeira State aid scheme, and (4) the General Court dismissing action against Commission’s decision to approve aid granted by Romania to TAROM to provide compensation for the damage suffered owing to COVID-19.
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Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of
Early leavers—preservationFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from 55 to 57 on 6 April 2028 (save for members of the firefighters, police and armed forces public service pension schemes).The Finance Act 2022 will also give
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Dispute Resolution analysis: The High Court has provided concise guidance as to how misrepresentation should be analysed when considering jurisdictional gateways. Under Article 5(3) of the Lugano Convention, in negligent misstatement cases, the place of the event giving rise to damage is normally
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