Wizards of Oz

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Latest Briefings

Significant Beneficial Ownership: MCA Releases Amended Rules

On 8 February 2019, the Ministry of Corporate Affairs (MCA) released the Companies (Significant Beneficial Owners) Amendment Rules, 2019 (New SBO Rules) to revise and amend the Companies (Significant Beneficial Owners), 2018 (Old SBO Rules). The New SBO Rules have once again kick-started the process of requiring significant beneficial owners to start the reporting procedures. […]

Bermuda’s beneficial ownership registers and privacy: status update and further observations

Bermuda companies, limited liability companies and partnerships have until 30 April 2019 to update or verify beneficial ownership information under Bermuda’s ‘beneficial ownership legislation’. Bermuda’s central register of beneficial ownership information is held on the Bermuda Monetary Authority’s (BMA) “Integra portal”, a secure online registration and filing system. Currently, under Bermuda law, the information on […]

Trusts vs. Foundations: What are the deciding factors?

Trusts have been around for a long time. Their use in the context of succession and wealth planning as well as philanthropy is well established. Foundations, on the other hand, are relatively new (certainly to common law jurisdictions such as Jersey) and as a result there are fewer of them. However, they are being increasingly […]

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US cuts study time

The state of New York’s Court of Appeal has approved new Bar admission rules which allow foreign lawyers to take the Bar examination after only one year studying American law, rather than three as before. The new rules also reduce the required number of hours of training. The changes take effect from 27 May.

Prepare for work in progress tax

Firms must begin to plan ahead now if they want to avoid getting caught in the tax trap warns Anne Gregory-Jones. Anne Gregory-Jones is a tax partner at Kidsons Impey. The authorisation by the Treasury to the Inland Revenue for the withdrawal of the cash basis method of accounting favoured by many professional practices and […]

Litigation Disciplinary Tribunals 19/5/98

Malcolm Francis Turnbull, 52, admitted 1973, practising until April 1991 in partnership of Turnbull Williams, each partner then pursuing his own career elsewhere, struck off. Turnbull adjudged bankrupt on 12 October, 1993 after which Law Society granted him a conditional practising certificate. He had ceased to practise as a solicitor in July 1996. Allegations substantiated […]

The search for experts

In your recent focus on expert witnesses (The Lawyer, 28 April 1998), you have aired the problem of the identification of suitable experts to act as expert witnesses. In order to improve the specificity of expert selection, a number of bodies, including the Law Society, have set up databases. The problem with these methods is […]

Barristers accused of arrogance and self-importance

MEMBERS of the public have showered the Bar Council’s new complaints body with complaints accusing their barristers of “arrogance”, “self-importance” and “rudeness”. Complaints against barristers have rocketed by nearly 30 per cent since the Bar Council introduced a controversial complaints procedure last April. The rise – from 431 complaints in 1996 to 551 last year […]

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