The Taxation (Partnerships – Economic Substance) (Jersey) Law 202- was lodged with the States Assembly on 18 May 2021 and, if passed, is expected to come into effect from 1 July 2021 (with a six month transition period to 1 January 2022 for partnerships established before 1 July 2021).
A closer look and the implications for SIPP providers.
In our last report on the NFT (Non-fungible tokens) self-experiment “Formulating a smart contract and minting an NFT”, we looked at what data is packed in a freshly minted NFT. In principle, it is possible to include an entire data set of an artwork (i.e. in our case the GIF) in an NFT and thus on the blockchain. We also pointed out that in our self-experiment we did not only link to the digital artwork but also attached a limited usage licence to the NFT (in the metadata; because otherwise the buyer of an NFT in general will not own any intellectual property respectively rights of exploitation or use to the artwork connected to the NFT).
On 23 April 2021, provisions of the Fifth Anti-Money Laundering Directive (5AMLD) were transposed into Irish Law by the Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021 (CJA 2021), which amends the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 (CJA 2010). Please see our recent briefing for analysis of changes introduced by 5AMLD: New Irish Anti-Money Laundering Rules.
For parents, the child maintenance system can seem a vast and complicated system of ropes and pulleys for something they expect should be straightforward.
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CMS has struck a deal with Norwegian firm Kluge, a local operation comprised of over 150 lawyers. The international player has added Kluge to its network as a full member firm. It will be known as CMS Kluge from October this year. CMS has offices across 44 different counties, though few of the giant global […]
As US firms wade into a pay war over associate salaries, Clifford Chance has decided to increase the base rate for its UK newly-qualified solicitors. Clifford Chance has now made £100,000 its NQ base salary, meaning that the pay its associates can have access to could rise well beyond the magic circle firm’s current package. […]
A City partner has been struck off after the Solicitors Disciplinary Tribunal (SDT) found she had inflated her billing figures when applying for partnership roles at other firms. The SDT ruled that Tracey Ann Sheehan had acted dishonestly in providing false figures when she successfully applied for partnership roles at Dentons in 2015 and Hill […]
This webinar will look at some practical examples of what the digital transformation journey looks like for organisations and their legal teams.
A finance partner from Clifford Chance has left the firm after 20 years for a new role. Antony Single will join the asset finance team at New-York-headquartered firm Pillsbury. Single advises on financing with a focus on the aviation and defense space and when it comes to airline restructurings and workouts. At the magic circle […]
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