The Lawyer Briefings

A knowledge bank of legal guides and white papers from The Lawyer’s third-party contributors, keeping lawyers up to date with latest developments


Trust legislation in Guernsey

By Russell Clark Much of Guernsey’s economic success over the past 50 years or so has been largely due to its adaptability and flexibility to react to changing market situations and conditions. This adaptability is no better illustrated than by the island’s willingness to amend and review legislation to ensure that it retains its position within […]

Importance of prohibition on the collateral use of disclosed documents

By Sonia Tolaney, Sandy Phipps CPR 31.22 provides that disclosed documents may be used only for the purpose of the proceedings in which they were disclosed without the consent of the disclosing party or the Court’s permission. It is well established that this rule, known as the collateral use prohibition, applies both to the disclosed documents themselves […]

Supreme Court’s refusal on Barnardo’s switching to CPI

By Ian J Gordon, Simon Davies, Chris Edwards-Earl The Barnardo’s scheme’s rules stated that uprating of benefits must be based on the “general index of retail prices or any replacement adopted by the trustees without prejudicing approval”. While the retail price index (RPI) continues to be published (i.e. not “replaced”), the Supreme Court found it is not open […]

Disentangling the scope of an inquest

By Nageena Khalique QC Coroner for the Birmingham Inquests (1974) v. Hambleton & Ors. [2018] EWCA Civ 2081 (judgment here). On the evening of 21 November 1974 two successive explosions tore through two busy city centre pubs in the heart of Birmingham. The bombings, thought to be perpetrated by the IRA, resulted in the largest […]

Austria: The Jewel in the Crown

By Sebastian Lukic Pursuant to Article 267 of the Treaty on the Functioning of the European Union (“TFEU“), the Court of Justice of the European Union (“CJEU“) shall give preliminary rulings, at the request of courts or tribunals of the Member States, on the interpretation of Union law or the validity of acts adopted by […]

How registering judgments works

By Sarah Moran The register of judgments is the sole place where the following judgments are recorded, and the register includes: County Court Judgments County Court Administration Orders Magistrates Court Fines CSA liability orders Tribunal Awards The detail held on the register include the name, address and date of the judgment along with the name […]

Banking and finance

Jersey lodges the draft Taxation Law 201

Jersey has lodged the draft Taxation (Companies – Economic Substance) (Jersey) Law 201- (the “Law”). The Law, once adopted, is intended to meet the commitment made by Jersey to address certain concerns raised by the EU Code of Conduct Group on Business Taxation (the “Code Group”) in relation to the need for relevant businesses to […]

Bulgaria: Companies required to register their beneficial owners by February 2019

By Gergana Roussinova Companies have until 1 February 2019 to register their beneficial owners in the Bulgarian Commercial Register and Register for Non-profit Legal Persons (the “Commercial Register“). This obligation comes as a result of the adoption of a new Law on the measures against money laundering in March this year (the “AML Law“). Who is obligated under […]

Commercial Court dismisses allegations of fraud in connection with forex demo accounts

By Robin Henry, Jean-Martin Louw In a highly critical Commercial Court judgment, Mr Justice Knowles has described two investment funds’ allegations of fraud against a forex trading firm as “an elaborate and expensive, unmeritorious attempt” to “throw off their responsibility onto the shoulders of the defendants”. Background The claimants’ business model was to offer investors equity in […]

Relief for retailers in ATM business rates decision

By Matthew Forrest External facing supermarket cash machines are not to be separately assessed for business rates, the Court of Appeal has ruled today in Cardtronics Europe Ltd (and others) v Sykes and others [2018] EWCA Civ 2472. The Court had to decide the correct legal approach to the rating of external ATMs in supermarkets, shops […]

VAT on share disposal costs recoverable in certain cases

VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reason for the disposal lies in the VAT taxed activities of the parent company, VAT on the disposal costs may be recoverable. Proper and timely documentation of such reasons will play a deciding role. This follows […]

Bermuda to Oslo – Still an attractive route to growth?

By Guy Cooper The last five years have seen several shipping and shipping-related companies incorporate in Bermuda and go on to list on the Oslo Stock Exchange. A key step along the route for a number of them has been the use of the Norwegian over-the-counter market as a fast-track way to access fresh capital. Avance […]

Company and commercial

Latest development in Employment Law – November 2018

By Stuart McBride Read our updated A-Z of Employment Law, which sums up the latest developments to November 2018. This quarter’s edition includes: Brexit, the impact Employment contracts post Tyne and Wear Passenger Transport Executive v Anderson UK Corporate Governance Code Criminal record checks and barring CEO and ethnicity pay-gap reporting

Gender pay gap reporting – The hidden consequences

By Angharad Schell With fewer than six months until the next gender pay gap reporting deadline, employers need to start thinking about their reporting obligations. There has rarely been a time with more focus on gender inequality issues, in the wake of #metoo and high profile pay disputes. Last year, there was significant press focus […]

The real Living Wage vs National Living Wage

By Tania Goodman, Bethany Mevrick A rise in the real Living Wage was announced this week, with around 180,000 workers set to receive a pay boost as a result. The real Living Wage is a voluntary scheme that pays employees by reference to the real cost of living. It was designed by the Living Wage […]

Influencer marketing in Belgium: new guidelines adopted

As a food business operator you obviously want your brand, products or services to be well-known by the public but also more specifically by selected target groups. To do so, many operators in the food and beverages industry have started to heavily invest in ‘influencer marketing’. To date, there is no specific legislation in Belgium […]

Protectionism: The effect on tech innovation

By Jocelyn S Paulley In an ever ­more digital and data-­driven world, it will become increasingly important for General Counsel to be able to navigate the web of digital protectionist laws (laws that prevent the overseas collaboration that is needed for technology to properly develop), in much the same way that they have needed to know […]

Competition and EU

New world digital trade order is no mean feat

By David E Brennan The widely reported ­ and still ongoing ­ China­-US trade war is still very potent as the ‘tit for tat’ nature sees almost weekly retaliations by each country to respective trade tariffs on goods and services. Interestingly, our report on global protectionism has found that both are poles apart where levying […]

Competition issues in financial technology

By Miles Trower Few would deny the capacity for fintech to deliver significant benefits to customers across financial services, from banking and payments to digital currencies, wealth management and insurance. A recent study – Competition issues in the Area of Financial Technology – published by the European Parliament notes fintech’s “…enormous potential in improving financial inclusion…[and] providing more […]

Judgment on online sales ban

By Miles Trower Last month the Competition Appeal Tribunal (CAT) confirmed that an online sales ban in the context of selective distribution agreements constituted a restriction of competition by object. The CAT gave judgment in the appeal by Ping Europe Limited (Ping) against the decision of the UK Competition and Markets Authority (CMA). The CMA’s […]

Competition Law Regulation

Presidential Decree no. 240/18 of 12 October (the “Regulation”) was published recently and further develops the framework of Law no. 5/18 of 10 May – the Competition Law. The Regulation clarifies and put into effect certain rules and procedures in the context of competition law. In particular, they address the rules on restrictive practices, merger […]

Czech Republic: Office for the Protection of Competition gets tougher

In April 2018 the Office for the Protection of Competition adopted new guidelines on the method of setting fines for competition law infringements,(1) noting that the need for a revision of the previous guidelines had emerged in the wake of developing case law, as well as amendments to the Act on the Protection of Competition. The […]


Switzerland – Authorisation and supervision of trustees under the Financial Institutions Act

By Corinne Nobs On 15 June 2018 Parliament adopted the Financial Services Act (FinSA) and the Financial Institutions Act (FinIA). The FinSA contains code of conduct provisions with which financial services providers must comply vis-à-vis their clients. The FinIA essentially harmonises the authorisation rules for financial service providers. Both laws are expected to come into force […]

Employment Essentials – October 2018

By Jane Fielding, Connie Cliff Gowling WLG’s employment, labour & equalities experts pick October’s top five employment law developments that may affect your business. 1. Budget 2018 Employment implications: the what and when 2. Whistleblowing: NEDs personally liable to whistleblower for post dismissal losses 3. Employer’s vicarious liability in the 21st century 4. Disability discrimination: job description not in itself […]

Infographic – Anatomy of a legal matter

The fundamental anatomy of most legal matters has commonalities—even though the precise process, type of law and even the jurisdiction may differ. Understanding the components of a legal matter is critical to improving legal service delivery and driving process efficiencies. This briefing outlines the components of a legal matter and four steps you can take […]

How to register a business in Astana International Financial Centre

The Astana International Financial Centre (AIFC) was launched on the 5 July 2018. It is a financial hub located in Astana, Kazakhstan. The aims of AIFC are to attract investment and bring in clients from Asia, Europe and the Middle East. AIFC offers a favourable environment to appeal to Western markets. Preferential tax regime, common […]

Podcast – Contract law update

Elsie Blackshaw-Crosby provides a short contract law update covering implied terms, good faith and termination. Click below to read more.

Time off work policies

By Alex Lloyd In the latest instalment of the Breaking Down the Handbook series, we discuss time off work policies, looking at how to manage difficult circumstances and make expectations clear to your employees. What is a time off work policy? A time off work policy is a catch all term which sets out how employers […]


Liability for whistleblowing detriment extends to dismissals

By Stuart McBride In a judgment recently handed down on the case of Timis, Sage v Osipov, the Court of Appeal has confirmed the EAT’s view that personal liability for whistleblowing detriment extends to dismissals and the losses that result. What is the significance?

#MeToo and strategies to mitigate risk

In the wake of #MeToo and similar social media movements, sports organisations are particularly exposed. Beyond the reputational damage that an organisation can suffer from, should one of its members be found to have engaged in sexual misconduct, there is a risk of legal liability for failing to create an environment that is safe for […]

Canada: Managing diversity in the workplace (video)

When one thinks of traditional roles within a law firm or within other organizations, the role of diversity & inclusion manager is not usually top of mind — but it should be. In fact, Gowling WLG is one of the first law firms in Canada to hire a dedicated D&I manager. In this episode of Diversonomics, […]

Stress management in the workplace

By Rachel Richardson Stress can be both the cause of, and a symptom of, problems in the workplace that can give rise to claims both in the Employment Tribunal and the Royal Court – and better stress management can help to prevent time-consuming, costly and reputationally damaging conflict. How big is the issue? Reports show that […]

Philip Green Injunction

By Bethany Meyrick Last week’s successful appeal in ABC & Others v Telegraph Media Group Limited sparked the latest conversation on the use of nondisclosure agreements (“NDAs”) in an employment context. The case saw the claimants challenge the Telegraph on its attempted publication of confidential information disclosed in breach of an NDA. Philip Green has since […]

Employer liable for employee assault in party

By Stuart McBride The Court of Appeal recently found an employer to be vicariously liable for the actions of one of their employees following a staff Christmas party. This appeal case will unfortunately bring little comfort to employers tasked with planning Christmas parties this festive season. Employers and their insurers should be alert to the […]

Energy and environment

Use of plastic in the food and drink industry

With the coming to prominence of environmental concerns around plastic – particularly single-use and difficult-to-recycle plastic – the food and drink sector is already being challenged to review its use of plastic. Further challenge is brought by a wave of regulation. Shortly after the European Commission proposed the introduction of a Single Use Plastic Directive, […]

Uzbekistan market – An insight

Uzbekistan has joined the Paris agreement on climate change. The signing ceremony took place at the United Nations headquarters in New York on 19 April 2017. On 27 September 2018, the Senate Oliy Majlis approved the law on ratification of the Paris agreement (Paris, 12 December 2015). The Paris agreement is a document adopted within […]

Government of Canada to apply federal carbon pricing system in 2019

By Liane Langstaff On October 23, 2018, the Government of Canada announced the next steps in its climate action plan and reaffirmed its commitment to apply a federal carbon pricing system (the “Federal Backstop”) in Ontario, New Brunswick, Manitoba and Saskatchewan in 2019. In so doing, the federal government has doubled down on imposing carbon pricing […]

Podcast – Battery storage

Welcome to Inspiratia’s latest webcast. This is the first in a new series looking at battery storage in partnership with the law firm Gowling WLG. I’m Alex Blackburn and I lead Inspiratia’s renewables coverage in London. For this episode I’m joined by Helen Emmerson, a partner in Gowling’s real estate team, and Roberto Castiglioni, a […]

Ukraine promotes construction of renewable energy facilities

On 4 September 2018, the Ukrainian parliament passed law No. 2517-VIII On Amendments to Certain Legislative Acts of Ukraine On the Investment Attractiveness of the Construction of Renewable Energy Facilities (the “RE Law”), which simplifies the process of building renewable energy (“RE”) facilities. The RE Law was to come into force on 4 October 2018. […]


Pension increases: Changing from RPI to CPI

By Richard Leigh The long-running Barnardo’s case has finally ended in a judgment from the Supreme Court, with the charity’s bid to switch from RPI to CPl as the basis for pension increases being rejected for the second and final time.

BVI approved Manager Regime

By Robert J.D. Briant The British Virgin Islands is recognised as a well-established and innovative fund domicile, ideally suited to attract new or start-up investment fund managers. Key initiatives on this front, implemented by the Financial Services Commission (“FSC”), have been instrumental including the Approved Manager regime, which reduces the costly and complex regulatory burden on […]

Government increases probate fees for wealthiest estates by 3,770%

By Aidan Grant Although the increase in probate fees to £6,000 for those estates worth more than £2,000,000 will understandably grab the headlines, the underlying policy contains more detail which should not be ignored. Firstly it is worth remembering that this highest band is a significant reduction on the £20,000 band proposed in 2017. Secondly […]

The Portuguese State Budget Proposal for 2019

As has been the case in recent years, companies have little reason to smile on the current Portuguese State Budget Proposal (“SB Bill”). The main surprise is the increased additional taxation of vehicles, from 10% to 15% for vehicles valued at up to € 25,000, and from 35% to 37.5% for vehicles valued at more […]

Dutch government publishes additional notes on legislative proposal to change the Dutch tax consolidation regime

On 2 November 2018, the Dutch government published additional explanatory notes regarding the pending legislative proposal to change the Dutch corporate income tax consolidation (fiscal unity) regime, the so-called ‘emergency repair measures’. Based on these measures, several provisions in the Dutch corporate income tax act (“CITA”) and the Dutch dividend withholding tax act must be […]

USMCA updates financial services free trade chapter

By Christopher N. Alam Chapter 17 of the draft United States-Mexico-Canada Agreement (“USMCA”) has updated the terms of Chapter 14 (Financial Services) of NAFTA. While many of the revisions appear to address technical wording changes, there are some notable changes that have not received much media attention. This commentary will identify some of those. Please note […]

Insolvency and restructuring

Law on recognition of foreign insolvency decrees in Switzerland

In an insolvency of a multinational group the debtor’s assets are located in different jurisdictions. To what extent foreign insolvency administrators and creditors of a foreign debtor can access assets located in another jurisdiction depends on the local legal framework. Switzerland currently applies the concept of territoriality, according to which a foreign bankruptcy decree does […]

Supreme Court supports disqualification under IBC, but protects interest of homebuyers

By Prateek Kumar, Sahil Narang, Raveena Rai The corporate insolvency resolution process (CIRP) against Jaiprakash Infratech Limited (JIL) commenced when the National Company Law Tribunal, Allahabad (NCLT) passed an order dated 09.08.2017 admitting the petition of IDBI Bank Limited under Section 7 of the Insolvency and Bankruptcy Code 2016 (IBC). Home buyers who had invested in […]

SEBI introduces exemptions for companies undergoing insolvency

By Ashwin Bishnoi, Rohit Ambast Between 31 May to 1 June, the Securities and Exchange Board of India (SEBI) amended a number of securities regulations to provide certain dispensations for listed companies undergoing the corporate insolvency resolution process (CIRP) under the Insolvency and Bankruptcy Code 2016 (IBC). These amendments follow SEBI’s discussion paper of March […]

Amendments to IBBI Regulations, 2016 – CIRP Regulations

By Ashwin Bishnoi, Shruti Singh, Charu Chitwan The Insolvency and Bankruptcy Board of India (IBBI) notified the IBBI (Insolvency Resolution Process for Corporate Persons) (Third Amendment) Regulations, 2018 (Amendment Regulations) on 4 July 2018 to amend the IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 (CIRP Regulations) for the third time this year. Primarily, the […]


Dashcams and GDPR

By Brian Craig A dashboard mounted camera or “dashcam” is an inexpensive way businesses to combat vehicle accident insurance fraud. But these devices are subject to the General Data Protection Regulation (GDPR). The image of a person recorded by a dashcam will constitute personal data under the GDPR since it allows for the identification of […]

Insurance & Reinsurance 2018: issues facing lawyers and clients today

Have there been any major changes or developments in your jurisdiction over the past 12–18 months? How have these impacted your practice? In August 2016, the Bermuda Monetary Authority (BMA) issued the Insurance Manager Code of Conduct requiring insurance managers to follow a set of procedures when carrying out their functions. In September 2017, the […]

CMA to investigate loyalty penalty super-complaint

By Tori Swann & Simon Barnes The Competition and Markets Authority (CMA) has 90 days to respond to a super-compliant lodged by the Citizens Advice Bureau (CAB) over its concerns that customers are suffering across a variety of sectors as a result of loyalty penalties. Specifically, the CAB, which lodged the complaint on 28 September, is […]

Angola’s Shipping Law Review

By Joao Afonso Fialho, Jose Miguel Oliveira, Angela Viana The fifth edition of this book aims to continue to provide those involved in handling shipping disputes with an overview of the key issues relevant to multiple jurisdictions. We have again invited contributions on the law of leading maritime nations, including both major flag states and […]

Taxation in Guernsey- A summary

A company incorporated in Guernsey is treated as tax resident in Guernsey in any year of charge. Companies resident in Guernsey are subject to income tax on their worldwide income (foreign tax relief is available). A standard rate of 0% applies to most companies that are tax resident in Guernsey. However, income arising from certain activities […]

Intellectual Property

The Netherlands: collective redress in cartel damage cases

By Mijke Sinninghe Damsté The European Commission imposes heavy fines on companies that are found to have infringed competition rules. Companies that suffered losses as a consequence of this infringement, often try to seek damages in follow-on court proceedings. For reasons of efficiency (among other reasons), cartel damage claims are frequently filed collectively. In the Netherlands, […]

Technical IP disputes in China: appeal of first instance changes

On 26 October 2018, China approved changes to litigation procedures for patents and other intellectual property (IP) cases, which fundamentally changes how the appeal process will work for certain technical IP disputes. The decision implements a new regime that will permit the Supreme People’s Court to hear appeals from first instance civil cases in relation to […]

Protectionist pitfalls for the technology sector

By Charles Bond It is vital for law firms and in house counsel that they are at the forefront when advising on the specifics and legalities of the technology supply chain, which increasingly relies on mining raw materials for use within the manufacturing process of ‘smart’ products. However, an acute awareness of the barriers is also […]

Threat of digital protectionism in US and China

By Bernardine Adkins The standard weaponry of so-called trade wars are tariffs and quotas – observe the most recent tensions between the US and China where both have been spurring each other on in increasing tariffs on aluminium, steel, and aircraft parts. Our Protectionism 2.0 report considers something different in the trade landscape – the threat […]

Canada: Amendments in Bill C-86

By Michael O’Neill, Michael Crichton, Stéphane E. Caron Bill C-86, the Budget Implementation Act (the “Bill”), received its first reading in the House of Commons on October 29, 2018. Among other things, the Bill implements Canada’s Intellectual Property Strategy, proposing amendments to various pieces of existing intellectual property legislation, and enacts the College of Patent Agents and Trademark Agents […]

Canada: Amendments to Industrial Design Act and other regulations to be enforced in November

By M. Kent Ledwell Major amendments to Canada’s Industrial Design Act and corresponding Regulations are scheduled to come into force on November 5, bringing Canadian design law into line with the Hague Agreement Concerning the International Registration of Industrial Designs (Hague Agreement). The updated Act will enable Canadians – by way of the Hague Agreement – […]

Pharmaceuticals and healthcare

Dutch Healthcare Authority recommends funding of specialist medical care

By Vivian den Bakker  On 4 October 2018, the Dutch Healthcare Authority (the Dutch Healthcare Authority) (the NZa ) issued the recommendation ‘funding of specialist medical care – rewarding care that adds value’ (the Advice ). In the Advisory Report, the NZa calls on Minister Bruins to work towards ‘value-driven care’ or a form of funding that rewards the creation […]

EU – Falsified Medicines Directive introduces verification system

By Stéphanie De Smedt The Falsified Medicines Directive (Directive 2011/62/EC) has introduced a verification system which constitutes a key measure to fight falsification and protect the legal supply chain of medicines in the EU. The system includes safety features and a repository which stores information on each individual pack of medicines as specified in Commission Delegated […]

US CBP clarifies stance on Canada’s cannabis industry

Following months of uncertainty surrounding the way US Border Patrol officers will assess those working in and around Canada’s legalized cannabis industry, US Customs and Border Protection (CBP) issued a statement Tuesday clarifying its approach and offering some reassurance to Canadians. While underscoring that US federal law strictly prohibits the sale, possession, production and distribution […]

Private Client

Executors no longer need to swear an oath before receiving grant of probate

By Aidan Grant The Government has announced that, from the end of November, executors will no longer need to formally swear an oath before receiving the grant of probate – instead they will be able to make a ‘digital’ statement of truth. This move by the Government will be a welcome relief for executors nationwide, as […]

Liability for failure to remove information damaging business reputation online

Since April 23, 2018, the provisions of the Federal Law No. 229-ФЗ “On Enforcement Proceedings” dated October 2, 2007, regulate the procedure for enforcement of the requirement contained in the executive document to remove information distributed on the Internet that defames the honor, dignity or damages business reputation of a citizen or damages business reputation […]

Supreme Court provides judgment in Dooneen v Mond case

By Alan Munro On 31 October the Supreme Court handed down the judgment in the case of Dooneen Limited t/a McGuiness Associates v David Mond. The judgment confirmed that a trustee is not entitled to property discovered after a trust deed has been terminated and the trustee discharged and therefore provides some much needed clarity for […]

Pension transfers may result in Inheritance Tax Charge

By Dominic Cole Citywire has commented on the Court of Appeal decision of HMRC v Parry & Ors where the appellant argued that a lifetime pension scheme transfer was not a transfer of value for Inheritance Tax purposes. HMRC won on the contention that it was. The Court of Appeal also agreed with HMRC’s assertion that […]

Writing a will in British Virgin Islands – An overview

By Fraser Allister This briefing note provides an overview of the process and legal considerations for a person who is not domiciled in the British Virgin Islands to write a will dealing with his or her shareholding in a British Virgin Islands company. It is not legal advice and it should not be relied upon as […]

Public sector and local authority

Are you allowed Council Tax relief on a Holiday Let?

By Dominic Cole The Ministry of Housing, Communities and Local Government have opened a consultation into the ability for holiday lets to register for business rates, rather than Council Tax which has allowed over 45,000 properties to qualify for small business rate relief and therefore escape a charge completely. Properties are valued for business rates when […]

A guide to advertising rules for social media influencers

By Imogen Jones The Advertising Standards Agency (ASA), in collaboration with the Competition and Markets Authority (CMA) have recently published a new guide to outline the advertising rules which apply to social media ‘influencers’. This came following their investigation into social media advertising in August 2018, after concerns that celebrities and social media ‘influencers’ do not […]

Africa: New trends, old ways

By João Afonso Fialho Anyone with experience of working in Africa will tell you that, in the past couple of years, we have been assisting them to gradually abandon old-fashioned, highly protective nationalist policies. Important nations in the continent have started to interact with the global market in a wise and realistic way.

MEES: domestic landlords may have to spend £3,500 to comply

By Maria Connolly On 5 November 2018, the government released it response to the consultation on proposals to amend The Energy Efficiency (Private Rented Property)(England and Wales) Regulations 2015 (widely known as the MEES Regulations). What is the effect of the consultation response? The consultation had proposed that landlords of domestic properties would be required to spend […]

Real Estate and Infrastructure

What to do if you have bought a second-hand dodgy car

By Sarah Moran When you buy a second-hand car from a dealership your rights as a consumer are covered under the Consumer Rights Act. The Consumer Rights Act means that as a buyer the goods you are buying should be satisfactory quality, fit for purpose and as described. In the TV show The Sheriffs are Coming […]

Rising house prices in England -IFS Research

By Aimee Stevens Research produced by the Institute for Fiscal Studies has shown that house prices in England have risen by over 173% in the last two decades. With that comes the frightening statistic that 40% of young adults (those aged between 25 – 34) cannot afford to buy the cheapest homes in their area. The […]

Third Eye Capital Corporation v Dianor Resources – Ontario Court of Appeal decision

By Kirsty Strong The recent Ontario Court of Appeal (“Court”) decision in Third Eye Capital Corporation v. Dianor Resources Inc. is important for several reasons. It provides confirmation to gross overriding royalty (“GOR”) holders that a GOR constitutes an interest in land and it also clarifies the test to apply when determining whether a GOR constitutes […]

New Residents’ Association Regulations

By Karl Anders Residential landlords will be aware that Residents’ Associations can be involved in and represent tenants on a wide range of property management issues if they are formally ‘recognised’ under section 29 of the Landlord and Tenant Act 1985. In particular, recognised Residents Associations: must be consulted by landlords in relation to major works […]

Infrastructure Conditions of Contract Target Cost Version – An overview

By Ian Yule In terms of risk, target cost contracts lie between lump sum contracts where the contractor takes most of the risk, and cost-reimbursable contracts, where the contractor is paid its costs plus a fee. Target cost contracts are similar to the latter, but with a shared risk “pain/gain” mechanism added. The main domestic […]

Technology, Media and Telecommunications

Using blockchain in advertising

In our report, ‘The Ultimate Disruptor: How Blockchain is Transforming Financial Services’ we explored how blockchain is being utilised in banking and finance as well as other more surprising industries. While only 20% of respondents in our research felt that blockchain would benefit advertising, the technology is already being seen to create innovation in this […]

State of cyber security in Canada

By Brent J. Arnold A report released by the Canadian Senate on Oct. 29, 2018, provocatively titled: Cyber.assault: It should keep you up at night, raises alarm about the state of cyber security in Canada, and calls for the creation of a new federal ministry to fend off cyber attacks. The report, originally mandated for release […]

Podcast: Electronic signatures

What are E-signatures, how do they work and what does best practice look like? David Lowe shares his insight into this important topic and provides practical guidance on using E-signatures to manage your day-to-day commercial contracts. Click below to read more.

Telecoms Code – Operators’ entitlement to survey new sites confirmed

By Richard Willcox An important decision on the new Electronic Communications Code answers the hotly-contested issue of whether landowners can avoid the imposition of telecoms apparatus by preventing operators from undertaking initial suitability surveys. The Code came into effect at the end of 2017 and it was drafted with a considerable amount of care but […]

Switzerland: Fintech 2019

By Angus McLean, Penny Miller Getting the Deal Through provides international expert analysis in key areas of law, practice and regulation for corporate counsel, crossborder legal practitioners, and company directors and officers. Click below to read more


Switzerland – Amendment to article 14A SWTO

By Heini Rüdisühli, Frédéric Neukomm, Lukas Aebi Switzerland levies a 35 per cent withholding tax on interest paid on bonds and on bank interest. Conversely, Switzerland does not levy withholding tax on interest paid on ordinary loans. The comparably high withholding tax rate renders Swiss-issued bonds unattractive for foreign investors. Even though most Swiss double taxation agreements allow […]

Autumn Budget 2018 – An overview

By Lee Perry Chancellor of the Exchequer Phillip Hammond has given his final Budget before the UK is set to leave the EU. Here, IP and creative partner Laura Harper and employment partner Paula Rome discuss some of the key announcements in their respective sectors. Laura Harper: The chancellor announced that the UK would introduce […]

When is a corporate guarantee a distribution?

By Robert Edgar, Liz Sweeney In 2017 the ICAEW and ICAS suggested that an upstream or cross-stream guarantee might amount to a distribution of profits unless a fee was payable in return for the granting of the guarantee. The suggestion, in their joint guidance on Realised and Distributable Profits under the Companies Act 2006 (Tech […]

Tax changes brought in by budget 2018

By Mark Braude The introduction of a new digital services tax had been trailed and came as no surprise. The good news for SMEs was that it will only apply to businesses with global revenues exceeding £500 million and so many will be unaffected. The Budget brought confirmation that the public sector off-payroll working rules […]

Dutch government publishes proposal for rules on hybrid mismatches under ATAD2

On 29 October 2018, the Dutch government published a preliminary proposal implementing rules on hybrid mismatches as required under the amended EU Anti-Tax Avoidance Directive (ATAD2). This proposal is published for consultation purposes and is open for consultation until 10 December 2018. The ATAD2 rules should be implemented by the Member States on 31 December […]

Transport (Including aviation and shipping)

Opportunities in auto industry due to disruptions

By Mark Kirkey, Jamal Hejazi Automotive Original Equipment Manufacturers (OEMs) and their suppliers face major hurdles as their industry continues to transform under the weight of technological disruption, government protectionism policies from the United States (the world’s largest automotive market), evolving government views on taxation (including transfer pricing) and new regulations. Although there’s no telling what the […]

New automotive advertising rules come into effect in Quebec

By Julia Kappler On August 1, numerous provisions of An Act mainly to modernize rules relating to consumer credit and to regulate debt settlement service contracts, high-cost credit contracts and loyalty programs (the “Act”) came into effect in Québec. The Act made substantial amendments to Québec’s Consumer Protection Act (the “CPA”) and its regulation. One industry […]

Does your clinical trial pass the GDPR test?

By Stéphanie De Smedt Since 25 May 2018, the General Data Protection Regulation (“GDPR”) is applicable throughout Europe. Strictly regulating the processing of health data, international data transfers and contractual arrangements between the parties involved in a clinical trial, the GDPR has had quite an impact in the life sciences sector. In the context of […]

Digital infrastructure required for CAVs

Connected and autonomous vehicles (CAVs) are set to change the way we travel and interact with the world around us. In the future, we will see cars and other vehicles driven without human intervention while connecting to the Internet, our devices and surrounding infrastructure. CAVs offer the opportunity to transform our driving and travel experiences. […]

British Virgin Islands – Aviation Law Review

By Audrey M. Robertson The British Virgin Islands is becoming an increasingly popular jurisdiction for aviation finance, not only in the private and corporate jet sectors, but also in the commercial aircraft sector. Although commercial aircraft are generally not operated out of or registered in the British Virgin Islands, the British Virgin Islands is playing an […]

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