London shunned in Milbank promotions

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Update to Bermuda’s economic substance legislation

The month of June 2019 saw a number of important updates to Bermuda’s economic substance regime ahead of the 1 July deadline for compliance for entities in existence when the legislation came into force. This bulletin contains a summary of those developments. Entities Tax Resident Overseas Out Of Scope The Economic Substance Amendment Act 2019 […]

Jersey’s economic substance requirements – identifying holding company business and its implications

This briefing forms part of our series on identifying relevant activity for the purposes of the Taxation (Companies – Economic Substance) (Jersey) Law 2019 (the “ESJL”), in this case holding company business. Identifying Holding Company Business (“HCB”) The ESJL defines HCB as “the business of being a holding company”, which suggests it applies to all […]

Trust Essentials – July 2019

Z trusts judgment: whose rights take priority when a trust is insolvent? Jersey’s Court of Appeal has handed down its long awaited judgment in the Z Trusts case. The decision considers important questions regarding the equitable rights of a former trustee, and whether those rights have priority over the rights of other claimants to the […]

Uzbekistan – Reforms in the provision of tax and customs incentives

In order to further improve the investment climate in Uzbekistan, ensure the implementation of fair competition principles, as well as regulate the practice of granting tax and customs incentives, the Presidential Decree of the Republic of Uzbekistan ‘On measures to further streamline of tax and customs incentives provision’ No. УП- 5755 was adopted on 27 […]

Time is running out! Have you disclosed your nominee agreements to Revenu Quebec?

Effective May 17, 2019, all nominee agreements made as part of a transaction or series of transactions must be disclosed to Revenu Québec (“RQ“) within 90 days of execution, and agreements already in place on May 17, 2019, must be disclosed by September 16, 2019 (“New Disclosure Requirement“). Failure to comply with the New Disclosure […]

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Sets merge in face of legal aid cuts

Criminal and fraud set 15 New Bridge Street is to merge with commercial fraud and money laundering specialists Lombard Chambers before the end of the year. The decision to amalgamate comes as a response to what the sets call “the Government’s determined effort to cut funding for legal aid”. The newly formed set is hoping […]

Lovells looks to right its rungs

Remember Lovells’ lockstep review? Remember how it dragged on and on? Remember how at the end of it all senior partner John Young said: “I’ve undertaken to partners that we will not be opening this debate up again in the future.”? Well, lo and behold, it seems that Lovells has only gone and opened up […]

Mishcon snares Sears Tooth partner

One half of the partnership at matrimonial boutique Sears Tooth has defected to major rival Mishcon de Reya. David Lister was one half of the two-partner team at Sears Tooth alongside renowned matrimonial lawyer Raymond Tooth. He will join Mishcon’s family team as a partner under Sandra Davis, head of the firm’s family department. Sears […]

SJ berwin scores Nordic fund double

SJ Berwin has established Scandinavian funds for Industri Kapital and Segulah, with values of £1.16bn and £375m respectively. Industri Kapital’s previous fund was set up by Clifford Chance in 2002. SJ Berwin funds partner Nigel van Zyl said the firm was instructed on account of its “profile and position” in the funds market and was […]

Linklaters names new tax head

Linklaters’ global head of tax Guy Brannan is standing down after two terms in the role, with partner Yash Rupal set to take on the position. Yash, a partner at Linklaters since 1996, will lead a firm-wide team of 170 lawyers advising on tax issues including M&A, corporate finance, restructuring and contentious matters across multi-jurisdictions. […]

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