Banking and finance

New Jersey LLC law strengthens the Island’s offering to US managers

By Matthew Shaxson Jersey’s new LLC law strengthens the Island’s offering to US managers to build on the £169 billion of US assets and funds already administered here, says Ogier partner Matthew Shaxson. The Island’s legislature gave final approval to the new LLC structure, which largely mirrors the existing Delaware model, last week. With a significant […]

Cayman Grand Court hands down decision on master-feeder fund structures

By Giorgio Subiotto, Tim Cone The Cayman Grand Court has handed down a decision that has significance for Cayman master-feeder fund structures. Funds and their advisers should review the redemption provisions in master fund articles of association and partnership agreements to ensure that, operationally, redemptions are being effected in accordance with such documents. Background In the matter […]

Prinsjesdag- Tax plan 2019

The government submitted the Tax Plan 2019 and related legislative proposals to the House of Representatives. A number of parts of these legislative proposals that may be relevant include: 1. Change of rates in corporation tax, income tax and VAT 2. Limiting depreciation possibilities buildings in own use 3. Limitation periods for loss settlement in corporation […]

2019 Dutch budget

The 2019 Dutch Budget (the Budget) includes a proposal to abolish the existing dividend withholding tax, replacing it with a withholding tax on dividend payments to related entities in low-tax jurisdictions and in cases of abuse as of 1 January 2020. In a separate proposal, implementing the EU Anti-Tax Avoidance Directive (ATAD1) new rules are […]

Company and commercial

Putting data to work

By Nicholas d’Adhemar Technology is dramatically changing the practice of law. Big data, machine learning, smart contracts and Artificial Intelligence are all making the assimilation and interpretation of large amounts of unstructured data much easier. Some doom-mongers see this as the end of the traditional practice of law. We believe, rather, that the trend will be […]

Reduction of partial transition compensation for working hours by Supreme Court

By Lucas Hoogervorst, Maureem in Poel The Supreme Court ruled last Friday that, in short, a partial amendment of an existing employment contract in circumstances that have to be borne by the employer, may result in the payment of a partial transition payment. This concerns the special case that, due to circumstances, is forced to proceed […]

Prinsjesdag 2018- Indirect taxes

The government submitted the Tax Plan 2019 and related legislative proposals to the House of Representatives. A number of elements of these legislative proposals that may be relevant include: 1. Increased VAT rate reduced from 6% to 9% 2. Extension of VAT sports exemption 3. Implementation E-commerce Directive 4. Modernization small entrepreneur scheme

Sexual harassment in the workplace and NDAs

By Anna Fletcher, Siobhan Bishop This podcast focuses on some of the issues and risks surrounding sexual harassment in the workplace, especially in light of publicity around allegations of sexual harassment by senior individuals, recent social media campaigns and non-disclosure agreements (NDAs). All of this comes at a time when there is an increased scrutiny in other […]

Competition and EU

The Romanian Competition Council never rings twice

By Georgiana Badescu, Mona Banu, Volker Weiss This is how it all starts: with a ring at the door We can only imagine how big the surprise must be when you find out that your Belgium-based office is being raided in an investigation by the Romanian Competition Authority. But it is a fact that the […]

Brexit’s impact on UK company law

By Stuart Young, Anurag (Ragi) Singh Every business involved in UK automotive is organised into some form of corporate entity which, usually, provides limited liability to its owners and a clear control structure through the board of directors. UK company law has developed closely with EU law over the last 40 years and is very unlikely to […]

Implementation of MLC by 5 Stone Buildings – Case Study

By Dan Coote Initially, 5 Stone Buildings’ business challenge was to install the most effective and feature-rich chambers management software available. This would enable a more professional and proactive approach in a marketplace where competition is growing, and is set to increase further in the imminent future with the reforms ahead. An ambitious enough requirement; then […]

ATF v JCRA – Royal Court considers abuse of a dominant position for first time in Jersey

By John Kelleher, John McCormick, Rebecca Steens In ATF Overseas Holdings Limited v The Jersey Competition and Regulatory Authority [2018] JRC 004, the Royal Court has for the first time considered an appeal against a finding by the Jersey Competition and Regulatory Authority (the JCRA) of abuse of a dominant position. Carey Olsen successfully acted for ATF Overseas […]


Restriction of CRA fishing expeditions by Federal Court

By Stevan Novoselac, Aliana Dhanani In Canada (National Revenue) v. Hydro-Québec (2018 FC 62) (“Hydro-Québec”), the Federal Court (“FC”) restricted the Canada Revenue Agency’s (“CRA”) authority to force businesses to provide information about their customers pursuant to section 231.2 of the Income Tax Act (“Act”). In rejecting the CRA’s request for permission to obtain the information, the […]

UK property held through a company may face increased scrutiny

By Dominic Cole As part of the drive towards increased transparency, a register of shareholders of UK property owning companies may have the unintended effect of making borrowing by those companies more laborious as registration of the company will need to take place before a charge can be registered on the property. Privacy is one of […]

OTS’ proposal for simplification of reliefs for owner-managed business

By Aidan Grant Peter Daniel and Dominic Cole provide a keen insight into the Office for Tax Simplification’s proposal that the reliefs available to owner-managed business be simplified. I found one point particularly interesting. The authors highlight that there is an uneven playing field between 10% Entrepreneur’s Relief for those who establish their own business (and […]

Efficient law firm billing- 6 tips

Billing is the last step in your client’s journey with your firm, and by making it as pleasant as possible, you’ll pave the way for good reviews, a strong reputation, and maybe even a few referrals. Plus, building an effective billing process means you and your staff will spend less time on repetitive, non-billable processes […]


Opportunity for employees and residents to become co-owners of Brabant hospital

By Martin Schoonewille, Frank Leijdesdorff, Leon Engelen The hospital Bernhoven in Uden and Oss gives employees the opportunity to buy bonds and thereby indirectly become ‘co-owners’ of the hospital. From 2019 local residents can also obtain bonds. The hospital hopes to increase the involvement of staff and patients, according to the press release. The hospital has a bank loan […]

Flexible working policies- An insight

By Michael Briggs Working Families is the UK’s leading work-life balance organisation. It helps working parents and carers and their employers find a better balance between responsibilities at home and work. Each year, National Work Life Week takes place to highlight the need for both employers and employees to focus on well-being at work and work-life […]

Impact of Brexit on new automotive technology in UK

By Matt Hervey This short guide highlights key areas requiring action by companies in the UK’s automotive sector involved in the development of new technology. These include: access to funding (Horizon 2020; the European Investment Bank (EIB); the impact of Brexit on original equipment manufacturer (OEM) investments; financial sector contraction; and potential areas of government […]

More to be covered under LGBT Action Plan- reveals survey

By Michael Briggs, Antonia Blackwell Back in July 2017, recognising that LGBT people face barriers to full participation in public life, the Government Equalities Office (GEO) launched the largest national survey of LGBT people ever conducted. The aim of the survey was to strip away the barriers that LGBT people face so that everyone can go as […]

Energy and environment

E-mobility market in Portugal – An overview

By Manuel Santos Vitor, Catarina Cortez Gamito Historical and legal background One of the main national priorities in what concerns the Portuguese electricity sector is the development and full implementation of a strong electric mobility (‘e-mobility’) market. This priority largely results from the government concerns associated not only with the environment (ie, reduction of greenhouse gas (GhG) […]

Policies for streamlining operations of PSCs

On 18 July 2018, the Cabinet Committee on Economic Affairs approved policy framework for streamlining operations of production sharing contracts (PSCs) for increased domestic production of hydrocarbon resources (Policy). By way of background, the Government of India had awarded 28 exploration blocks (13 offshore and 15 onshore) to private companies between 1980. This was prior […]

Financing of solar panels on company premises simplified by Standard Act

By Joris van de Bunt By introducing a standard deed, property owners can now conclude an agreement with solar panel operators faster and cheaper for the installation of solar panels on company premises. In the past, explanation and assessment due to complexity led to long lead times and high consultancy costs. Because of this, smaller projects threatened […]


Developments in the Swiss securitisation market in 2017-18

By Lukas Wyss In July 2017, BMW (Schweiz) AG closed a new public Swiss auto lease ABS transaction. The transaction features the issuance of €325m Class A Floating Rate Notes via BMW’s Luxembourg platform Bavarian Sky Europe S.A. (acting in respect of its Compartment Swiss Auto Leases 2). This was one of the first Swiss public […]

KYC circular enables relaxation in compliance

By Siddharth Shah, Divaspati Singh, Khusboo Agarwal This is with reference to our newsflash titled “NRIs: Not Really for Indians? SEBI tightens FPI Norms” dated 17 April 2018 (Newsflash). The Newsflash analysed the Securities and Exchange Board of India (SEBI) circular dated 10 April 2018 (SEBI Circular), which disallowed Indian / Non-resident Indians from being beneficial […]

Revised guidelines on state aid for international financial institutions in Ukraine

The Antimonopoly Committee of Ukraine published new guidelines on state aid dated 6 September 2018 that clarify the AMC’s approach to financing provided by international financial institutions and to state and municipal guarantees securing the obligations in respect of such financing. On 17 September 2018, the Antimonopoly Committee of Ukraine (the “AMC”) published new guidelines […]

CRA provides tax relief for losses from fraudulent investment schemes

By Josiah Edwards Davis Taxpayers victimized by fraudulent investment schemes (“Fraudulent Investment Schemes”) may find some relief by deducting their losses. Recent Canada Revenue Agency (“CRA”) administrative statements provide welcome guidance to taxpayers whose investments have been defrauded in a financial scam. The CRA has ruled consistently that losses incurred from Fraudulent Investment Schemes may be […]

Insolvency and restructuring

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 […]

BEIS publishes response to consultation on corporate governance and insolvency

By Richard Naish On 26 August 2018 the Department for Business, Energy & Industrial Strategy (BEIS) published the government’s response to its consultation seeking views on proposals to improve the corporate governance of companies that are in or are approaching insolvency. In March 2018 the government launched a consultation which looked at ways to reduce […]

Changing horizon of UK’s corporate insolvency and restructuring landscape

By James Forsyth The UK’s corporate insolvency and restructuring landscape will be changing dramatically, following the Government’s announcement on 26 August 2018. The Government proposes to introduce a wide range of reforms including: 1. A standalone restructuring moratorium for companies which are in financial distress 2. A statutory restructuring process which will potentially bind dissenting […]

Insurance business transfer in Guernsey- An outlook

Insurers often wish to transfer portfolios of insurance contracts, either to another insurer in the same group in the course of a restructuring; or to a third party insurer (typically where the transferor wishes to exit a particular market). In the UK, Part VII of the Financial Services and Markets Act 2000 (“Part VII”) permits […]


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 […]

New legislative framework for establishing insurtech innovation in Bermuda

By Chris Garrod, William Cooper, Jacqueline King Bermuda has recently introduced a new legislative framework for establishing insurers and insurance intermediaries that carry on business in an “innovative or experimental manner”. The Insurance Amendment Act, 2018 (the “Amendment Act”), which came into effect on 23 July 2018, amends the Insurance Act, 1978 (the “Act”). It […]

Kazakhstan introduces new ‘Squeeze-Out’ mechanism for major shareholders

On 2 July 2018, Kazakhstan adopted the Law No. 166­VI “On amendments and changes to certain legislative acts of the Republic of Kazakhstan on Insurance and Insurance Activities, the Securities Market” (the “Law”). The Law entered into force on 15 July 2018 (with the exception of certain provisions, which will come into force later). Among […]

Luxembourg perspective on forthcoming insurance distribution directive

Luxembourg counsel Eva Gyori-Toursel gave a recent interview to Delano in respect of the Insurance Distribution Directive that is set to come into force in October. The aim of the directive is to “regulate the way insurance products are designed and sold both by insurance intermediaries and directly by insurance undertakings,” and it sets down […]

Intellectual Property

Who foots the bill for identifying online infringers?

By Matthew Estabrooks, Graeme MacPherson The famous New Yorker cartoon goes, “On the Internet, nobody knows you’re a dog.” This isn’t entirely true. Your Internet Service Provider (ISP) knows you’re a dog. The question in Rogers Communications Inc. v. Voltage Pictures, LLC is who has to pay to find out. This decision, released on Friday, deals with […]

CSP Regulations- An Overview

By Alexander Camenzind On September 21, 2017, the Certificate of Supplementary Protection Regulations (“CSP Regulations”) came into force, providing for the first time the ability to obtain an extended period of patent protection for human and veterinary drugs in Canada. With the first anniversary of the program quickly approaching, an overview of its implementation may prove […]

Defendants liable for trademark infringement and passing off – Supreme Court

By Scott E. Foster, Kathy Tran On July 30, 2018, after a 15-day trial in the British Columbia Supreme Court, Mr. Justice Sewell issued Reasons for Judgment in a trademark infringement and passing off claim brought by two Royal Pacific companies against a former sales agent, Vinh Phat Steven Dong, and two companies owned and controlled by […]

Luxembourg simplifies legal regime for business licences

By Benjamin Devouassoux, Laurent Thailly The Luxembourg law of 2 September 2011 regulating access to the professions of craftsman, trader, industrialist and certain liberal professions, has been amended with effect from 30 July 2018 (the Revised Law) in order (i) to facilitate individuals’ access to certain professional activities and (ii) simplify the process with the Luxembourg Ministry […]


High Court enforces drag-along provisions

By Richard Naish, Daniel O’Gorman A drag-along provision in a shareholders’ agreement has been enforced by a recent High Court decision and the shareholder in question ordered to transfer his shares. Where there are several shareholders in a company, a shareholders’ agreement is commonly used to regulate the relationship between the shareholders and to govern how […]

Admiralty Court hands down judgement on ship mortgage claim

By Elliot Bishop, James Watthey The analysis of Jervis Kay QC, the Admiralty Registrar was important in light of two sadly very common characteristics in recent ship mortgage claims. Firstly, how can a bank comply with its duty to exercise reasonable care to obtain a proper price for the distressed asset when there is a singular […]

Reducing disposition time of the Portuguese courts

By Inês Gomes da Cruz According to statistics released in August 2018 by the Portuguese Directorate-General for Justice Policy (DGJP) , pending civil actions decreased 13.8% in the first quarter of 2018 when compared with the same period in 2017. The cumulative reduction in the number of pending lawsuits between the first quarter of 2007 and […]

Improving the Planning Appeal Inquries Process- Roswell Review

By Christopher Young 1. This Review asks how can planning inquiries be improved to “significantly reduce the time taken to conclude planning inquiries, while maintaining the quality of decisions..?” 2. This Review expressly invites evidence from “those who are, or have recently been involved in the inquiry process. We want to draw on people’s first hand […]

Pharmaceuticals and healthcare

Pricing and reimbursement insight- Mozambique

By Paulo Pinheiro, Francisca Paulouro, Pedro Fontes VdA contributes to the 1st edition of “Global Legal Insights: Pricing & Reimbursement” published by Global Legal Group. Some of the firm’s members have written the chapters for Portugal, Angola and Mozambique, which focus on, amongst others, the legislation regarding pricing and reimbursement of medicinal products in those countries.

Pricing and reimbursement insight- Angola

By Paulo Pinheiro, Francisca Paulouro, Pedro Fontes VdA contributes to the 1st edition of “Global Legal Insights: Pricing & Reimbursement” published by Global Legal Group. Some of the firm’s members have written the chapters for Portugal, Angola and Mozambique, which focus on, amongst others, the legislation regarding pricing and reimbursement of medicinal products in those countries.

Austria-Let them eat space cake

By: Andreas Natterer, Michaela Pohl, Thomas Kulnigg  The traditional Austrian bakery Aida, which is known for its staff dressed in baby pink, will sell brownies containing CBD. The price will be EUR 4.20 – an inside joke, since “four-twenty” is code for the consumption of cannabis. The fact that an old-school, stuffy bakery like Aida is […]

Ministry of Health, Welfare and Sport condemns price increase of CDCA drug

By Dieuwertje van Dijk Minister Bruins (Medical Care and Sport) of the Ministry of Health, Welfare and Sport ( VWS ) condemns the behavior of pharmaceutical Leadiant to the strong price increase of the drug CDCA. He wrote this in a letter to the House of Representatives last Monday . CDCA (chenodeoxycholic acid) is used as a medicine in the treatment […]

Private Client

Wide range of tax reforms

By Dominic Cole Vince Cable has suggested the creation of a ‘citizen fund’ to help the wider population benefit from investment returns. Of particular interest is the suggestion to abolish inheritance tax and instead tax gifts during people’s lifetimes. Lifetime giving can still be a very efficient form of estate planning in the right circumstances but […]

The QOCS regime and ‘mixed’ police claims

By Anthony Searle The High Court has held in Commissioner of Police of the Metropolis v Brown [2018] EWHC 2046 (Admin) that qualified one-way costs shifting (‘QOCS’) protection does not apply automatically in proceedings where a claimant is advancing both a claim for damages for personal injury and a claim other than a claim for damages […]

Trusts (Amendment No 7) (Jersey) Law 2018

The Trusts (Amendment No 7) (Jersey) Law 2018, which contains a number of amendments to the Trusts (Jersey) Law 1984 (the Trusts Law), came into force on 8 June. Key provisions of Amendment No.7 include: Clarifying amendments to Article 9A of the Trusts Law (reservation or grant of powers by a settlor) A re-write of […]

ILS Funds in Guernsey

Guernsey has a thriving insurance linked securities (ILS) sector and is home to an abundance of ILS structures, including: hundreds of special purpose insurers (SPIs) writing billions of dollars of life and general risks for ILS funds and investors  ILS funds, both private (often for a single, sophisticated investor) and blind pool managing billions of […]

Public sector and local authority

GST- Highlights of recommendations made in 28th GST Council

By Rashmi Deshpande, Ankit A. Shah, Pranay Sahay, Divya Gupta The GST Council recommended amendments in the Central Goods and Services Tax (CGST) Act 2017, Integrated Goods and Services Tax (IGST) Act 2017, Union Territory Goods and Services Tax (UTGST) Act 2017 and the GST (Compensation to States) Act. The aforesaid recommendations will be placed before […]

Revised UK IPO process- A guide

By Richard Naish, Daniel O’Gorman New rules in the Conduct of Business Sourcebook took effect in July leading to significant changes in the timing, sequencing and documents required in the UK IPO process. Guidance has now been published outlining how syndicate banks can facilitate access to prospective issuers for unconnected analysts. As reported in our […]

New corporate governance requirements for AIM companies

By Richard Naish, Daniel O’Gorman New corporate governance requirements for AIM companies come into effect on 28 September 2018. From that date, AIM companies will be required to disclose on their website details of the corporate governance code that they have decided to apply, explain how they comply with such code or provide an explanation for […]

Firms fined and censured for breach of AIM Rules

By Richard Naish, Daniel O’Gorman The London Stock Exchange has privately censured and fined two AIM companies and publicly censured and fined MBL Group plc for breaches of the AIM Rules in relation to disclosure and compliance. The London Stock Exchange (LSE) has recently fined and privately censured two AIM companies and publicly censured and fined […]

Real Estate and Infrastructure

Legislation for luxury hotel development in Montenegro

Over the years, Montenegro invested significant efforts in the development of the tourism industry, and one could say that it is steadily becoming a go-to destination for those seeking an ultimate luxury Riviera lifestyle. The recent steps taken by Montenegrin legislators show that international trends are well received and recognized by local authorities, this time […]

GDPO’s permitted development rights- Case of garden rooms

By Aimee Stevens Planning law is known to be a complex area of law and is often difficult to interpret. A recent decision by the Planning Inspectorate (reference: APP/B9506/C/17/3187537) has shown just how important it is to pay attention to the details when considering planning matters. The case concerned permitted development rights under The Town and […]

RBI prescribes reporting norms for FDI in investment vehicles

By Vivek Mimani, Mohit Maheshwari, Khusboo Agarwal The Reserve Bank of India (RBI) vide circular dated 16 November 2015 had permitted foreign direct investment (FDI) in investment vehicles, i.e., any entity registered and regulated by Securities and Exchange Board of India (SEBI), including alternative investment funds (AIFs), real estate investment trusts (REITs) and infrastructure investment trusts […]

Technology, Media and Telecommunications

Why Offshore for Fintech?

Fintech is changing the way banking and financial services businesses are operating at an incredible pace. There are many challenges and opportunities that face financial institutions, business, investors and start-ups. As with much new technology, the speed of change frequently outstrips the legal and regulatory landscape and fresh approaches are often required to adapt. With […]

GDPR compliance and move to the Cloud – a case study with Ten Old Square

By Keith Plowman Ten Old Square was previously operating in an environment that was paper-heavy and frequently have trolley-loads of documentation. Data was also held independently by barristers on their hard drives. Data was encrypted but kept in silos, so there was no single system that barristers could use to access new instructions, input their written […]

Reform of the possession claims process announced

By Karl Anders, Owen Ormond HM Courts & Tribunal Service has announced that the shorthold tenancy possession claim process is to be simplified and made digital. Earlier this year HM Courts & Tribunal Service (HMCTS) embarked upon an ambitious programme of court reform, aiming to bring new technology and modern ways of working to the […]

FONES publishes Minimum Standard for Improving ICT Resilience

By Jürg Schneider, Hugh Reeves On 27 August 2018 the Federal Office for National Economic Supply (FONES) published the Minimum Standard for Improving ICT Resilience (minimum ICT standard), together with a self-assessment tool. Compliance with this standard should allow organisations to successfully fend off cyberattacks and mitigate cyber-risks. The minimum ICT standard primarily targets critical infrastructure providers […]


HMRC error may result in over-payment of tax by non-resident trustees

By Aidan Grant HMRC failed to apply the 7.5% basic rate dividend tax credit to non-resident trustees in the tax year 2016/17. HMRC has confirmed that it is aware of the issue and that it has resolved the problem for the 2017/18 trust tax calculations, but has not yet confirmed how it intends to respond. These oversights demonstrate […]

Country by country reporting regulations- Cayman Islands

All Cayman Islands entities are part of a group with annual revenue exceeding US$850 million. If this is true for any entity in respect of its fiscal year immediately preceding its fiscal year that commenced in 2016, that entity must notify the Cayman Islands Tax Information Authority (“TIA”) by 15 May 2018 (if its group […]

Receivers and the truth about VAT

By Owen Ormond Fixed-charge receivers will be all too familiar with that uncomfortable feeling of needing to complete on a sale, but having no clarity on the VAT position of the property. Many will have experienced the frustration of trying to extract information from HM Revenue & Customs (HMRC) as to whether or not a […]

Transport (Including aviation and shipping)

Portugal road fuel price competition – PCA analysis results out

The Portuguese Competition Authority (PCA) has concluded the road fuel price analysis requested by the Portuguese Government in June 2018. In this analysis, the PCA has concluded that almost half of its previous recommendations to promote competition in this sector have not been implemented or have only been partially implemented. The PCA has identified a […]

Will new state targets lead to reduced environmental protection in Austria?

By Philipp Strondl, Christoph Jirak Since the beginning of the Second Republic, the Constitution has provided so-called ‘state targets’, which have guided the government to declare certain interests to be substantial. The targets are broadly diversified and include, for example, state targets on: wide-ranging state defence; a nuclear-free Austria; schools and education; securing the independence […]

Anticipated impact of Brexit on cross border disputes

By Tom Price, Christopher Richards International supply arrangements give rise to the risk of cross-border disputes. What should British businesses consider when it comes to cross-border disputes? How might Brexit impact this, and what can businesses do now to prepare? We look at governing law, forum and enforcement of judgments. The international nature of the automotive supply […]

Effect of Brexit on automotive regulation

By Kieran Laird The automotive sector is subject to a variety of EU regulations covering a range of issues including technical standards, safety, vehicle categorisation and environmental protection. The automotive sector is subject to a complex web of regulations covering a range of issues including technical standards, safety, vehicle registration, environmental protection and vehicle categorisation. The […]

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