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The economic substance requirements for Jersey partnerships

The Taxation (Partnerships – Economic Substance) (Jersey) Law 202- was lodged with the States Assembly on 18 May 2021 and, if passed, is expected to come into effect from 1 July 2021 (with a six month transition period to 1 January 2022 for partnerships established before 1 July 2021).

Tokenized copyrights: Linking an NFT to a copyright licence

In our last report on the NFT (Non-fungible tokens) self-experiment “Formulating a smart contract and minting an NFT”, we looked at what data is packed in a freshly minted NFT. In principle, it is possible to include an entire data set of an artwork (i.e. in our case the GIF) in an NFT and thus on the blockchain. We also pointed out that in our self-experiment we did not only link to the digital artwork but also attached a limited usage licence to the NFT (in the metadata; because otherwise the buyer of an NFT in general will not own any intellectual property respectively rights of exploitation or use to the artwork connected to the NFT).

Virtual Asset Service Providers become subject to registration requirements and AML/CTF obligations

On 23 April 2021, provisions of the Fifth Anti-Money Laundering Directive (5AMLD) were transposed into Irish Law by the Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021 (CJA 2021), which amends the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 (CJA 2010). Please see our recent briefing for analysis of changes introduced by 5AMLD: New Irish Anti-Money Laundering Rules.

Child maintenance: traps for the unwary

For parents, the child maintenance system can seem a vast and complicated system of ropes and pulleys for something they expect should be straightforward.

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CMS switches back to bimonthly profit payouts

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Hogan Lovells pays tribute to corporate partner Richard Diffenthal

Hogan Lovells has announced that City partner Richard Diffenthal has sadly passed away. Diffenthal, who was 40, was a homegrown Hogan Lovells corporate talent, having trained at the firm before making partnership in 2016. His wealth of experience covered the full range of corporate practices, including equity capital markets, joint ventures and corporate advisory work, […]

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DAC Beachcroft ups staff bonus spend to £10m

DAC Beachcroft is raising its spend on staff bonuses to around £10m for this financial year, as firms increasingly seek ways to reward employees for their efforts during the pandemic. The move marks a rise of 45 per cent compared to its bonus spend of £7m last year. Managing partner David Pollitt said of the […]

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