The Lawyer Briefings

A knowledge bank of legal guides and white papers from The Lawyer’s third-party contributors, plus a curated top legal briefings of the week.


HMRC successfully defends assessments of oil royalties

HMRC has successfully defended substantial corporation tax assessments on oil royalties in Royal Bank of Canada v HMRC [2020] UKFTT 267 (TC), an important decision by the First-tier Tribunal (Tax Chamber) on the construction of article 6 of the UK / Canada double tax treaty (immovable property) and the scope of the UK’s ring fence corporation tax regime.

The accountant and Al Capone

The story of how forensic accounting brought down one of America’s most famous gangsters. Al Capone famously said that “you can get more with a kind word and a gun than with a kind word alone”, but when it came to catching him, all it took was diligent and skilled forensic accounting, explains Tristan Yelland.

Investigations: new forensic accounting podcast

This Investigations podcast series looks at the complex role of the forensic accounting investigator. Grant Thornton speaks to prominent investigators who have grappled with a variety of situations to understand the key lessons they’ve learned, what propelled them to be where they are today and the advice they’d pass on to their younger selves.

Energy from waste sites: can you adjudicate?

Power generation sites have long created an issue for adjudications. Section 105(2)(c) of the Housing Grants Construction and Regeneration Act 1996 (the ‘Construction Act’) provides a partial exclusion from its terms, including the right to adjudicate, where a site’s primary activity is power generation. Many sites, however, do more than just generate power. How do you work out a site’s primary activity?

Supreme Court ruling will ‘encourage divorce tourism’

Supreme Court judgment concerning the jurisdiction of an English court to make a maintenance order in favour of the wife under section 27 of the Matrimonial Causes Act 1973 (as amended) when the parties had mostly lived in Scotland and the divorce proceedings were conducted there.


Zuckerberg and the Facebook ad boycott how will it end

The #StopHateforProfit campaign was launched just over two weeks ago, on 17 June 2020, with a striking advert in the LA Times asserting that Facebook had “allowed incitement to violence against protestors fighting for racial justice in America.” The campaign urged advertisers to hit Facebook in their pockets and withdraw their advertising from the site in the month July. […]

3 lessons law firms can learn from lockdown

The pandemic has highlighted some new patterns in the legal industry. Here, I’ve picked out three that I believe we should try our best to hold on to.

Leading and adapting in challenging times: running a great virtual meeting

Now the norm in everyone’s working life, how can you run great virtual meetings for both leaders and participants? In the coming months and beyond, with enforced home working for the majority, virtual meetings will continue become the norm for business interaction.  A wide range of technology is readily available in addition to conference calls, […]

Exit from Lockdown: Practical employment implications for CI businesses

Governments in Guernsey, Jersey and the UK have released their plans for a phased release from the lockdown measures taken in response to the Covid-19 pandemic. Details of the plans are available on the local government websites and we do not propose to cover those in detail here. We will be looking at the specific […]

Listing High Yield Bonds on The International Stock Exchange

The purpose of this briefing is to highlight the principal requirements and key issues to be considered when considering listing high yield bonds on The International Stock Exchange (TISE or the Exchange) under The International Stock Exchange Authority Limited’s (TISEA or the Authority) listing rules (the Listing Rules).

Culture risks of working from home

In this article, Sharon Glynn, Senior Development Underwriter at Travelers considers the risks of failing to ensure the continuity of culture during this period of sustained home working. The swift development of the Covid-19 pandemic has plunged us all into a life of home working. Law firms, not typically known for agility, have suddenly found […]

Banking and finance

Amendments to the Cayman Islands private funds law 2020

On 7 July, the Private Funds Law, 2020 was amended changing the definition of a ‘private fund’ to both clarify the position for certain entity types and to extend its scope to additional entities.

Duty to report under Article 74 FinIA – planning tool for FINMA or (maybe) more?

FinIA has consolidated the authorisation regime for all financial institutions (except for banks which remain to be regulated under the Banking Act) and has extended this regime to independent asset managers and trustees. Even though the new law provides for a smooth transitional period enabling financial institutions to cope with the new regulation, asset managers and trustees now falling under the new regime are or have been required to file a report with the Swiss regulator FINMA. This article outlines the duty to report and its consequences.

Sustainable finance: Taxonomy regulation

The establishment of this unified classification system for environmentally sustainable activities will allow investors to redirect their investments towards more sustainable technologies and businesses.

The Coronavirus Business Interruption Loan Scheme: Seeing through the fog

By Adrian Howells Following the Government’s announcement of The Coronavirus Business Interruption Loan Scheme (CBILS), you will no doubt have found yourself inundated with communications about this from a variety of different firms, ourselves included. Whilst these communications set out the facts as listed on the British Business Banks (BBB) website, there is nevertheless a […]

Rise in venture capital-backed tech in response to pandemic

The COVID-19 pandemic has destabilised global markets. However, the crisis has encouraged swift adaptations in all walks of life and the development of innovative living and working patterns as a result of lockdowns around the world.

Cryptocurrencies: 2020 and beyond

As the global leader in alternative investment funds and one of the most innovative financial centres in the world, it is unsurprising that the Cayman Islands has quickly become a popular destination for cryptocurrency vehicles and initial coin offerings (ICOs).

UK Government to enhance FCA powers to facilitate LIBOR transition

The UK Government announced on 23 June 2020 that it intends to introduce new legislation to give the UK Financial Conduct Authority (FCA) enhanced powers in circumstances where (i) LIBOR ceases to be representative of the market and (ii) its representativeness cannot and will not be restored. This is intended to solve the problem of “tough legacy” contracts by giving the FCA the power to protect consumers and market integrity in relation to those contracts (which the FCA envisage will be a “narrow band”).

Company and commercial

Cayman privatizations back in vogue

By David Lamb David Lamb explains how short-form mergers are an attractive route for buy-sides to eliminate the tail-end price risk associated with buying out dissentient minority shareholders, which would potentially make the pricing for the privatization unrealistic. This article was originally published on China Business Law Journal. Click below to access the full article.

Limited partners’ extensive right to true and full information

In the recent judgment of In the Matter of Gulf Investment Corporation et al v. The Port Fund LP et al and the earlier judgment of Dorsey Ventures Limited v. XIO GP Limited, the Cayman Islands Grand Court has provided some welcome clarification regarding the extent of a limited partner’s statutory right to information in an exempted limited partnership.

Exiting the Covid-19 haze: assessing business operations in a crisis

In this article, we discuss some of the key areas of focus that business owners and managers should prioritise when undertaking an early assessment of business operations to ensure that productive functions are reflective of a new operating environment. This is especially important where Coronavirus (COVID-19) has led to a significant change in the business model.

Coronavirus: A practical guide to state aid

How can undertakings access state aid and under what conditions can the state grant this aid? This practical guide will help companies navigate this topic.

On-demand webinar: Recovering from Covid-19: What we are seeing in the market

As the country is eased out of lockdown, we held a webinar with our Managing Partner, Carl Jackson along with Partner, Louise Durkan and Director, Paul Slevin, to share their insights with regards to what they are seeing in the market. The webinar covers: The key concerns of business as they exit lockdown and ‘get […]

Intellectual Property

Copyright and trade marks in relation to shapes: two European perspectives

Monika Górska of Wardynski & Partners in Poland and Mark Kramer of Shoosmiths in the UK discuss the broadening opportunities to use different IP rights such as copyright and trade marks in tandem with other rights to protect shapes from a European, Polish and UK stand point.

Swiss IP Newsletter July 2020

“SWISS RE – WE MAKE THE WORLD MORE RESILIENT” – Trademark found not to be misleading without a limitation of the services to Swiss origin.

Status of intellectual property offices in CEE

Due to the impact of COVID-19, several Intellectual Property Offices (IPOs) have announced adapted guidelines and information on the current status of proceedings and deadlines.

Status of Intellectual Property Offices in CEE

Due to the impact of COVID-19, several Intellectual Property Offices (IPOs) have announced adapted guidelines and information on the current status of proceedings and deadlines. The following list aims to provide an updated overview on the current status and communication of IPOs in CEE (including the EUIPO, the EPO and the WIPO). We are continuing […]

The trade secret

This manual contains a comprehensive presentation of the new provisions on the protection of confidential know-how and confidential business information, taking into account the guidelines and the previous Austrian case law, and also deals with the criminal law provisions and the relationship to other legal areas, such as data protection law in particular…

Competition and EU

Competition law – welcome guidance in a time of crisis

The Competition and Markets Authority (CMA) has published helpful guidance on how it will apply competition law in light of COVID-19. Meanwhile, the government has taken the unprecedented step of relaxing competition law in certain sectors. In the round, these developments offer welcome guidance and comfort – but they also serve as a timely reminder […]

Hungary: What to consider in competition law with Covid-19

In the following article, Anna Turi and Márk Kovács discuss the relevant developments in competition law in light of Covid-19. Specifically, they give an overview of the parameters surrounding the prohibition of cartels, products prohibited from having high prices set, and look at the limits of consumer deception. This article is available in Hungarian only…

CEE: EU & Competition Monthly Bulletin

Stay informed about the latest developments in competition law in Central and Eastern Europe with Schoenherr’s multi-jurisdictional newsletter. Each issue offers insight into developments in merger control, anti-trust, as well as public and private enforcement in the region…

Bulgaria: Working remotely during the COVID-19 crisis – Is the risk for your trade secrets remote?

As the COVID-19 pandemic has rapidly spread across Europe, more and more companies have been forced to implement remote working arrangements for their employees. Logistical difficulties aside, businesses are now facing very real risks associated with information leaks due to human error, use of vulnerable equipment or software, or deliberate external misappropriation of sensitive data […]

Austria: Covid-19: What public support can I apply for?

The economic impact of the COVID-19 pandemic affects a wide range of companies. Politicians have already announced several measures to maintain solvency and bridge liquidity shortages for the domestic economy. At the political level, a total aid package of EUR 38 billion was communicated, which consists of the following measures: EUR 28 billion from the […]

Bulgaria: CPC activity during COVID-19 crisis

CPC operations Currently, the CPC is operating under the following regime: As of 9 April 2020, hearings of the authority may be held online. The authority must take the necessary measures to ensure the participation of the parties. Pending deadlines under administrative court proceedings are suspended as of 13 March 2020 until 13 May 2020. As […]


Angola: Mergers & Acquisitions 2020

Susana Almeida Brandão (Managing Associate) and Vanusa Gomes (Managing Associate of ASP Advogados – VdA Legal Partners member in Angola) write a chapter for ICLG Mergers & Acquisitons 2020, an international guide that compares legislation from around the world. The lawyers write the Angola chapter where they explain and develop the country’s mergers and acquisitions […]

IFLR: Switzerland restricts bearer shares

In this article of the IFLR, Mark Meili and Manuel Vogler outline the effects of the new Swiss rules on the disclosure of beneficial owners and the related restrictions on Swiss bearer shares, and explain what steps companies and holders of shares, in particular bearer shares, need to take by a certain deadline in order to comply with the new rules, and what sanctions may be expected in cases of noncompliance.

Impact on the management of employees

Should my company have a contingency plan? What measures should the plan include? Can I/should I isolate my employees, conduct health checks or questionnaires on their private life? Given the current situation, companies have to set up a contingency plan appropriate to the workplace and in accordance with the guidelines of the Health (“DGS”) and […]

Approval of liquidator’s remuneration: a tale of two reporters

A recent Sheriff Court judgment is the latest decision to consider the role and remit of the court reporter in a liquidation which, unusually, involved the court appointing two reporters. In Scotland, the Insolvency (Scotland) (Receivership and Winding Up) Rules 2018 provide that where there is no creditors committee, the remuneration of a liquidator shall […]

Variation to an office lease to allow use as a private members’ club

The Upper Tribunal has allowed a variation to a lease that restricted the use of a property to office use (with minor residential use) so that the tenant could implement a planning permission to convert the property into a private members’ club. Background A user clause in a lease is a restrictive covenant. If the […]

Leading and adapting in challenging times: managing a newly remote team

The dynamics of a previously high performing team will shift in response to the recent working from home directive. As leaders we need to understand the factors that will impact even the most resilient and high performing colleagues. It’s likely that high-performing employees may experience varying levels of performance and engagement when they begin working […]

The GDPR’s Second Birthday: Three Cheers But No Presents

The GDPR has just celebrated its second birthday and, to mark the occasion, the European Commission (‘EC’) has published an assessment of its effectiveness so far. While praising the ground-breaking data protection leviathan for what it has achieved to date, the EC has admitted that more needs to be done, particularly in the field of […]


Employees and the use of mobile phones at work

In a Verizon Mobile Security Index 2020 Executive Summary, almost 40% of the organisations surveyed in 2020 said they had experienced a mobile-related compromise and the percentage of companies reporting a compromise has grown by 41% since 2018.

Coronavirus Angola: Prevention measures applicable to the transport sector

Following the declaration of the Situation of Public Calamity in Presidential Decree 142/20 of 25 May, Joint Executive Decree 180/20 of 12 June was approved to establish the following rules applicable to domestic and international air travel undertaken during the Situation of Public Calamity. • Domestic air travel by passengers from Luanda begins on the […]

The Corporate Insolvency and Governance Act 2020 impact for Landlords

Introduction The Corporate Insolvency and Governance Act 2020 (the “Act”) was given royal assent on 25 June 2020 and has introduced a number of measures which will need to be considered by Landlords in situations where tenants are in arrears regarding sums due under a lease. The relevant provisions of the Act for Landlords are […]

SEOs declared invalid – key issues for employers in Ireland

The recent decision of the Irish High Court in National Electrical Contractors of Ireland v the Labour Court, the Minister for Business Enterprise and Innovation Ireland and the Attorney General (2019 No. 280 JR) will have a significant impact on employers and employees currently bound by Sectoral Employment Orders (SEO) in the electrical contracting, mechanical engineering, building and construction sectors.

European Commission publishes evaluation report on GDPR

The Commission’s report argues that, generally, GDPR has successfully met most of its objectives, in particular by offering citizens a strong set of enforceable rights and by creating a new European system of governance and enforcement. It also, however, identified a number of areas of improvement.


Coronavirus job retention scheme: pensions aspects

When considering how to use the coronavirus job retention scheme (CJRS), employers may be wondering what this means for pension contributions and auto-enrolment obligations. This update considers some of the issues. How the CJRS works To access the CJRS an employer will need to designate affected employees as furloughed workers, notify the employees of this […]

Ireland Update: How to fairly dismiss an employee in a controlled function

In this advisory we examine two recent cases of the Labour Court and Workplace Relations Commission and highlight what regulated employers should do to successfully defend unfair dismissal claims by senior employees. In both cases, the employees were performing a control function role under the Central Bank of Ireland’s Fitness and Probity regime.

Boosting productivity through empathy

Any business that aims to succeed knows the importance of productivity. But here’s the thing: The productivity in the office highly depends on the one leading the herd. As with all teams, a team leader should have the necessary set of values and qualities to motivate, encourage, and guide their staff. While all leadership values affect the team in their own ways, there’s one value that rises above the rest — empathy.

How to ensure your remote employee surveillance is legal

Remote, agile, flexible – all are used to describe a more convenient way of working than the desk-based 9-5. Before the pandemic hit, this type of working was mostly used by working mums and more senior employees, enabling them to balance their work and personal commitments. According to the ONS, around 1.7 million people reported […]

‘New’ flexible furlough and phase out

As the furlough scheme changes shape again this week, HR and in-house legal must get to grips with the scheme’s new flexibilities and gradual phase-out. We look at key questions and answers on the ‘new’ Coronavirus Job Retention Scheme (CJRS)

Energy and environment

Government announces £80m investment to cut emissions from homes and industry

As part of its decarbonisation agenda the Government has announced that it will invest nearly £80 million towards reducing carbon emissions across homes and energy intensive businesses. The announcement forms part of wider efforts to ensure the UK meets its legally binding target to reach net zero emissions by 2050.

Reducing UK emissions: 2020 progress report to Parliament

The Committee on Climate Change’s 2020 report to Parliament calls on the government to redouble its efforts and expands on its May 2020 advice to the Prime Minister in which it set out the principles for building a resilient recovery. The report highlights five clear investment priorities.

National hydrogen strategy

The approval of EN‑H2 comes about in the context of the objectives of decarbonisation of the economy and of energy transition that have been assumed by the Portuguese Government. The main objective of EN‑H2 is the gradual introduction of hydrogen into the energy sector and other sectors of the economy. Therefore, the measures now proposed are intended to boost the production, storage and consumption of hydrogen.

The European green deal investment plan

On 11 December 2019, the European Commission presented the European Green Deal, with the aim that European Union becomes the first climate-neutral bloc in the world by 2050. To this purpose, European Union will be transformed into a modern, resource-efficient and competitive economy where there will be no net emissions of greenhouse gases by 2050 and the economic growth will be decoupled from resource use.

European Parliament adopts the Taxonomy Regulation

Another milestone on the EU’s path to achieving the goal of a climate neutral union was reached on 18 June 2020, as the EU Parliament adopted new legislation on sustainable investments, one of the key features of the European Commission’s action plan on sustainable finance in the domain of capital markets (including the ESG Disclosure Regulation and the ESG Benchmarks Regulation.


Update on Cayman Islands private funds law and regulation

Registration and Timing The sponsors and operators of private funds established in the Cayman Islands should by now be well on their way to completing the classification of their entities and to registering those entities that are required to be registered with the Cayman Islands Monetary Authority (“CIMA”) under the Private Funds Law, 2020 (the […]

Cayman Islands private funds law – change to definition of ‘private fund’

The Private Funds (Amendment) Law, 2020 came into effect on 7 July 2020 and serves to clarify the types of investment vehicles which will be required to register with the Cayman Islands Monetary Authority (CIMA) by a deadline of 7 August 2020 pursuant to the Private Funds Law.The Private Funds (Amendment) Law, 2020 came into effect on 7 July 2020 and serves to clarify the types of investment vehicles which will be required to register with the Cayman Islands Monetary Authority (CIMA) by a deadline of 7 August 2020 pursuant to the Private Funds Law.

Channel Islands Funds Quarterly Update: Q2 2020

Contents: 1 Developments in the Channel Islands 1.1 Mandatory Disclosure Rules 2 Jersey developments 2.1 Deadline for submission of JPF annual compliance return extended 2.2 Outsourcing Notifications to be submitted online 2.3 JFSC consultation on changes to fund fee rates 2.4 JFSC Annual Report 2019 published 2.5 Migration of foreign limited partnerships into Jersey 2.6 […]

Update on Cayman Islands mutual funds law and regulation

Timing for Registration of Previously Exempt Funds The sponsors and operators of Cayman Islands mutual funds which benefited from the “15 investor exemption” under the Mutual Funds Law (as amended) (the “Mutual Funds Law”) should, unless otherwise out of scope, by now be undertaking the process of registering with the Cayman Islands Monetary Authority (“CIMA”). […]

Cayman Islands private funds law – expanded scope

The Cayman Islands Government has approved an important amendment to the Private Funds Law 2020 (PF Law) that will increase the number and categories of closed-ended Cayman investment vehicles required to register with the Cayman Islands Monetary Authority (CIMA).

ESG investing in Bermuda

Carey Olsen Bermuda counsel Sheba Raza highlights Bermuda’s role within the sustainable economy.

Supervision of costs in UCITS and AIFs

On 4 June 2020, ESMA published a supervisory briefing aimed at promoting convergence on the supervision of costs in UCITS and AIFs across the EU. The briefing provides details for managers of UCITS and AIFs on what constitutes compliant implementation of UCITS and AIFMD cost provisions including ESMA’s expectations regarding the manager’s pricing process and its content. This article provides a summary of the key issues set out in the briefing.

Insolvency and restructuring

Looking to the future with a new UK insolvency regime

The Corporate Insolvency and Governance Act 2020 (the Act) promises to bring into effect a mixture of temporary measures to alleviate the problems created by the Covid-19 pandemic and some permanent reforms to the UK restructuring and insolvency regime.

Enforcement of PRC judgments in BVI establishes important precedent

The British Virgin Islands (BVI) Court has for the first time recognised and enforced judgments delivered by the Court of the People’s Republic of China (PRC). It is a significant development in light of the established practice of Chinese individuals and entities using BVI corporate entities as asset holding vehicles. The decision sets a significant precedent as many practitioners and judgment creditors alike in the PRC have historically considered BVI corporate entities (and their assets) as being beyond the reach of the PRC courts and often left ‘forgotten’, notwithstanding the well-established rules for recognition and enforcement of foreign awards and judgments in the BVI.

The restructuring review 2020: Switzerland

In the latest issue of “The Restructuring Review”, Daniel Hayek and Mark Meili provide an overview of the special features of Swiss restructuring law, taking into account the latest legislative developments due to COVID-19.

Video: A guide to preferences

By Simon Bonney Click the link below for a closer look at preferential transactions and creditors.

Board decision making and virtual meetings

Company boards have ultimate legal responsibility for their organisations, so their ability to make decisions at the current time is of critical importance. The coronavirus pandemic is having an impact on how boards can discharge these responsibilities. Clearly remote board meetings are not a new concept but in the near term they will have to […]


Covid-19 and insurance considerations

Given the novel nature of Covid-19 as a disease, it is not something that had been previously considered in insurance arrangements. Therefore both organisations and their insurers are having to consider the wording of their policies to determine whether there is cover which would respond to any losses. As Covid-19 has been formally classified as […]

Admissibility of bespoke life expectancy evidence in Catastrophic Injury Cases

Toby Chaplin (by his mother and litigation friend, Diane Chaplin) v Ben Pistol, Allianz Insurance Plc [2020] EWHC 1543 (QB),2020 WL 03254432 Key Points Mr Justice Jay explored the admissibility of evidence from medical statisticians as to life expectancy under CPR 35.1. The Court re-affirmed the principle that statistical evidence will be reasonably required only […]

COVID-19, Employment Practices Liability Insurance, and Vicarious Liability: an Offshore Perspective

COVID-19 and Employment Practices Liability insurance claims There have now been over 6 million confirmed cases of COVID-19 infection globally, and over 370,000 deaths. As the numbers still increase, many insurance lawyers have started to predict the legal challenges and coverage claims that property and business interruption insurers, trade credit insurers, life and healthcare insurers, […]

Insurtech will reshape risk industry

Bermudian partners Natalie Neto and Peter Dunlop have been interviewed by Bermuda:Re+ILS on how insurtech will continue to transform the risk transfer industry.

Pharmaceuticals and healthcare

Digitalisation of the health services in Turkey

With the developing technology and changing consumer behaviors and demands, we see that many sectors have undergone profound changes in recent years, some sectors have completely disappeared, and new ones have emerged.

What does the new European Union medical device regulation bring?

The Medical Device Directive (“MDD”) of the European Council numbered 93/42/EEC, which came into force in 1993 and amended in 2007 with the Directive 2007/47 /EC, was the primary regulation in the field of medical devices in the European Union (“EU”) for many years and has served to harmonize the legislation on medical devices among […]

Artificial Intelligence in the fight against covid-19

Researchers, governments and health organisations are looking at artificial intelligence (AI) as a tool to bolster the fight against the virus and its effects. What are the implications for AI developers and users?

Health that makes history

Pedro Fontes, lawyer and associate coordinator of the health area at Vieira de Almeida & Associados, speaks of the importance of the law following the changes in the health sector in the post-Covid-19 period.

Private Client

Family office feature: In conversation with Heather Maizels

Jersey Finance UK Director, Robert Moore, spoke to UK-based Senior Advisor at Charles Russell Speechlys, Heather Maizels, to gain insights into their family office clients and what they look for from a jurisdiction.

Swift v Carpenter – Breaking accommodation claims down

For those of you on Twitter, our timelines have been filling with practitioners tweeting about the long awaited hearing of Swift v Carpenter, which ran from 23 – 25 June 2020 in the Court of Appeal, and the implications it will have on the accommodation head of loss in serious injury claims. However, for those who have only joined the PI practitioner world in the last few years, there is an awful lot to catch up on. The article below attempts to explain the background, simplify some of the new proposals and look at how accommodation claims may look in the near future.

Costs and the expert in private children cases

Dewinder Birk of No5’s Family Group has set out two cases dealing with two different aspects of experts’ costs in private children cases, but both of which highlight the robustness of the higher courts in exercising discretion in relation to costs when dealing with such matters.

Patient confidentiality – to breach or not to breach? (Extended version)

Confidentiality is crucial to the relationship of trust and confidence between patients and their doctors. Huntington’s disease is a hereditary condition. Children of a sufferer have a 50% chance of developing the condition usually as an adult. It leads to severe physical and cognitive impairment. It is life shortening and in its later stages full-time care is required. If a father is suspected of suffering this condition, should his daughter be told even if her father has not consented? ABC v St George’s Healthcare NHS Trust looked at patient confidentiality in just such a situation.

One size fits all in the field of children law?

The recent judgment of the Court of Appeal in Re LC (A Child) (Placement Order) [2020] EWCA Civ 787 should serve as a reminder to practitioners in the field of Children Law that each case has to be considered on its peculiar facts and by reference, where applicable, to the welfare checklist in section 1 of the Children Act 1989 or the enhanced welfare checklist contained in section 1 of the Adoption and Children Act 2002.

Coronavirus: moving home during the coronavirus pandemic

Arguably a slowdown was happening in the housing market anyway with movement restrictions and self-isolation affecting viewings by potential buyers. (This insight was updated on 17 April 2020). Conveyancing on a property sale or purchase is something Shoosmiths attempts to make as painless as possible for clients, but getting the process going and seeing it […]

Public sector and local authority

Austria Covid-19: What public support can I apply for?

In this briefing you will find an overview of the currently available support services together with the currently publicly available information about whether your company is eligible for funding and links to the relevant processing agencies.

The risks of delay in procurement challenges

Where contractors identify an issue with a procurement process, they may be tempted to wait until the outcome of the process is known before issuing proceedings. This might be because they want to wait to see if their tender is successful despite the issue or because they don’t want to risk antagonising the contracting authority whilst it is still considering tender submissions.

Changes for waste storage and waste treatment plants due to the 4th COVID 19 Accompanying Act

Capacity increases in the waste storage facilities of waste treatment plants regularly require approval under the AWG. Due to the increased waste generation in the course of the COVID 19 crisis, process simplifications for this capacity expansion are now planned for a limited period. The questions and answers below are intended to provide initial guidance […]

Real Estate and Infrastructure

Podcast: Strategic land – a critical part of the development jigsaw

Strategic land is a critical part of the development jigsaw. This podcast provides advice and best practice guidance from our strategic land team on how to tackle issues such as obtaining a controlling interest in land, planning promotion and structuring disposals for development, as well as navigating the pitfalls commonly associated with strategic land transactions.

Podcast series #2 – The build-to-rent sector post Covid-19

In this Podcast Shoosmiths real estate partner, Judy Fawcett, and Andrew Wells, Partner & Head of Leeds Office at Allsops, discuss which parts of the wider Residential Investment market are most active and so present the best opportunities post COVID-19. Click below to listen to the first in the series.

Tax now payable much sooner following a disposal of residential property

From 6 April 2020 significant changes will be made to the deadline for paying capital gains tax (CGT) and filing tax returns in respect of disposals by individuals and trusts of UK residential property. Taxpayers and advisers need to be aware of these changes now. UK property disposals prior to 6 April 2020 Previously, UK […]

COVID-19 – planning procedures changed in Scotland

Planning procedures in Scotland have formally changed this week in response to the COVID-19 pandemic. The Coronavirus (Scotland) Bill completed its journey through Parliament on Wednesday, and the chief planner issued his third and most notable letter today (3 April). When it receives Royal Assent (expected any moment now) the bill will extend the life […]

Technology, Media and Telecommunications

When 5G regulations affect mobile operators – legal remedies under national law and European convention of human rights

As the recent pandemic showed, the modern world fully relies on the good functioning of the electronic communication sector. Communication plays an important part these days for individuals, businesses, public authorities, and the implementation of 5G technology will create the premises for enhancing the way society uses and benefits from the electronic communication sector. However, […]

To the point: technology & digitalisation l June 2020

Hot water instead of toxic substances. Bags that can’t be stolen. Phosphorus that can be “recycled”. “Waste pieces” with a cult character. Beer with “rhythm & beat”. Austrian Patent Office President Mariana Karepova was delighted to announce the truly innovative ideas and solutions nominated for the Austrian “Staatspreis Patent”, a state prize awarded for trendsetting […]

Localisation of data storage through cloud computing systems

The article includes legal assessments for institutions that receive data storage services through cloud computing systems regarding whether there is an obligation to keep data in storage centers domestically within the scope of data storage services to be received through cloud computing systems.

Digitalisation steps in the maritime industry

The concept of the fourth industrial revolution or in other words, Industry 4.0 which has become widely heard in recent years; aims to combine the information technologies to transform or replace existing production processes with more efficient and low-cost production systems. Industry 4.0 affects many industries through its components such as artificial intelligence, the internet of things, mobile devices, smart sensors and augmented reality and the like. Although the maritime industry does not come up as often as the examples in land and air transportation, it seems to have begun to keep up with this new era. In this article, we will examine the autonomous vessels and digitalised ports which become the most prominent topics.

Police and judicial journalism – legal and social impacts

The current challenges journalists are facing while conducting police or a judicial reporting, the criminological terminology used, the profile of the “criminal” at the recording of the crime, and how the mentality of journalism will change to address prisoners and ex-prisoners, were discussed at an online event organised by the Association of Prisoners and Ex-Prisoners Rights Protection.

Czech Republic: Changes in the “Antivirus” Programme

On Tuesday, 31 March 2020, the Czech Government passed an amended version of the Antivirus Programme. Contributions will be newly provided only in two regimes, again depending on the reason why the employer is unable to assign work to the employee

Trademark Rights Infringements on the Internet

As the internet is getting used more widely nowadays, the trademark rights infringements is increasing through unfair gain in the virtual media obtained by persons who are not right holders with the conflict of some industrial property rights. With the Industrial Property Law No. 6769 (”IPL“), it is clearly determined in which case the use […]


Sippchoice v HMRC- a change in the meaning of in-specie contribution

HMRC have won their appeal against the ruling that in-specie contributions made by a member of a self-invested personal pension (SIPP) can receive relief from income tax. In HMRC v Sippchoice the Upper Tax Tribunal (UTT) held that only monetary contributions paid into a SIPP can benefit from income tax relief. This decision will likely […]

Romania: Are Romanian companies ready for post-pandemic tax audits?

As part of the preventive measures taken to mitigate the impact of the COVID-19 pandemic, the Romanian tax authorities have limited the number of tax audits at taxpayers’ premises for the duration of the state of emergency. Once the restrictions are lifted, however, we expect not only tax audits to be resumed, but in fact […]

Restructuring instruments in the crisis

Especially in times of crisis, many entrepreneurs are faced with the question of how they can best restructure their company in order to ensure the continued existence of the company. In practice, a variety of legal restructuring instruments are available for this. The following tables of the various restructuring instruments are intended to provide an […]

Romania: Mysterious are the ways of VAT

You guessed right, this is not an article about COVID-19, but it is an article about VAT (not sure if this is actually a good thing). Towards the end of March 2020, Council Directive (EU) 2020/285 amending, among others, Directive 2006/112/EC on the common system of value added tax (“the VAT Directive”) entered into force, […]

New tax measures, including tax amnesty, adopted in Romania in response to COVID-19

New legislation, including amendments to the tax legislation and tax measures to support taxpayers during the COVID-19 pandemic, have been recently introduced in Romania. Below is a brief list of the most important provisions: Profit tax payers and micro-companies, which pay their respective taxes no later than 25 July 2020 for Q2 and 25 October […]

Sequel of supporting measures adopted for the business environment

Since the beginning of the COVID-19 pandemic, the Romanian authorities enacted several tax measures in order to prevent the business environment from collapsing. By way of example, some of the already implemented measures are the following: (i)recalculation of the specific annual tax in order to reduce the impact on cash flow; (ii) granted tax benefits […]

IRS 2020 State Budget (SB) Proposal – Portugal

Budget surplus is the alpha and the omega of the 2020 State Budget (SB) Proposal. Consequently, few changes to the IRS Code are proposed, the baby bonus (likely to be negligible in terms of impact) and the young employees’ benefit, applicable to income from employment but not from self-employment, being the most noteworthy.

VAT refund procedure legal update – Azerbaijan

Regulation for refund of value added tax (“VAT”) paid by individuals, who are consumers, for goods (except for oil and gas products) purchased from persons engaged in retail trade or public catering in the territory of the Republic of Azerbaijan (“Regulation”) has been adopted by the Decree of the President of the Republic of Azerbaijan […]

Transport (Including aviation and shipping)

Hydrogen vehicles – the future of clean transport?

Outside of our homes and places of work, the reduction in pollution following lockdown has not only reignited, but accelerated, the debate as to the role of fossil fuels in our transport systems.

Electronic personalities and legal responsibility of robotic systems with AI technology

Based on the definition of artificial intelligence as “software and hardware systems with many abilities such as displaying human behaviour, numerical logic, motion, speech and sound perception”,  who will have legal responsibility apart from the damages caused by artificial intelligence created with software coded by humans and should artificial intelligence be included in the concept of “person” in the world of law?

What being an air traffic controller taught me about business leadership

When was the last time you stopped to think about Air Traffic Control? My hunch is rarely. It’s one of those things you don’t notice when it works well – and can be catastrophic if something goes wrong. But Air Traffic Control contains some golden nuggets of business culture wisdom that are worth heeding. I […]