Latest Briefings

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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St Pauls London

Kirkland corporate partner departs for Dechert

Kirkland & Ellis has lost a corporate partner to Dechert, the latest in a spate of departures from its London office. Dechert has taken on Mark Thompson, a corporate partner in the London office advising on private equity and real estate. He was made up to partner in 2017, having been an associate since 2015. He […]

Newcastle

Gateley expands UK footprint with Newcastle opening

Gateley has opened a new office in Newcastle, which will be spearheaded by a partner from Ward Hadaway. The new base in the North East represents the listed firm’s 11th UK office, with new partner Helen O’Neill joining office head George Parker-Fuller and associate Emma Taylor. Gateley’s Newcastle offering will be focused on residential development. […]

Slaughter and May

Slaughters U-turns on bonus decision

Slaughter and May has announced a five per cent bonus for its staff for their efforts during the pandemic. Only last April, the firm said it would not be handing out a special bonus, though it did bump up employee Christmas bonuses by 2 per cent last year. At the time, the firm also said […]

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