HMRC’s ill wind for junior partners

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Latest Briefings

Social Housing Monthly Law Update – November 2018

By David Isaacson TLT provides monthly law update on all things affecting social housing. Key highlights of this month include:  New ICO GDPR guidance: Passwords and encryption in online services and websites  Houses in Multiple Occupation (HMOs): important changes  Government announces new generation of council housing  Continuity of planning (environmental) requirements when the UK leaves […]

Romania: Supreme Court renders decision on the point of law

By Dana Rădulescu, Anca Băițan Supreme Court’s Decision highlights The Supreme Court rendered the Decision no. 53 rendered on June 18, 2018, recently published in the Official Gazette on November 5, 2018, on the point of law (the ”Decision”). To put things in context, we mention that the Supreme Court renders a Decision on the […]

Impact of UK property changes on Jersey and Guernsey structures

The UK Government has announced that with effect from April 2019, it intends to bring non-UK investors into scope for either capital gains tax (“CGT”) or corporation tax (“CT”) on any direct or indirect gains made in relation to investments in UK property. Jersey and Guernsey have responded to the public consultations and liaised with […]

Switzerland – Proposed new class action procedure

By Dr Urs Feller, Nina Lim In Switzerland, typical class actions as known in many other jurisdictions are not available. However, ‘Dieselgate’ and similar cases also affect consumers in Switzerland. If a large number of people suffer the same or similar damage, each has to file their claim individually. While total damages are usually large the individual […]

Making a will by foreign domiciled persons to cover Jersey based movable assets

By Victoria Grogan This briefing has been prepared for clients domiciled outside Jersey who are considering making a will to cover their Jersey based movable assets. This briefing attempts to answer some of the more common questions that are asked by people who are not domiciled in Jersey, but hold assets here and are concerned about […]

Recommended

IRS releases its ‘roadmap’ of the transfer pricing audit process

By Sirathorn BJ Dechsakulthorn, Paul Flignor and Eric D Ryan The US Internal Revenue Service has released its Transfer Pricing Audit Roadmap, a 26-page outline of the two-year transfer pricing audit process, emphasising upfront planning and a fact-based approach for examiners.   The roadmap, released on 14 February, is part of an ongoing effort by the […]

Linker

In-house interview: Network experience – Fred Linker at Ciena

Catering to the cutting-edge internet cable needs of the likes of BT and C&W, and taking on heavyweights for consortia tenders is all in a day’s work for Ciena’s Fred Linker Next time you send an email to a client overseas spare a thought for the technology enabling it and the sheer distance it has to […]

Making the cut

Being appointed a QC is the pinnacle of many barristers’ careers. There are 100 new silks this year and five of them are solicitors. That number may be creeping up, but female representation has not Silk round 2014: 100 promoted to QC but female representation stalls at 18 per cent QC appointments slip to all […]

Royal Courts of Justice

Berwin Leighton Paisner beats Linklaters in GAME appeal ruling

Berwin Leighton Paisner (BLP) has overturned a precedent at the Court of Appeal which will see collapsed company Game forced to hand over £3m in unpaid rent when it went into administration. Six of the UK’s largest landlord entities including Capital Shopping Centres triumphed at the appeal after turning to a South Square team comprising Antony […]

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