In brief: Free legal advice at Glastonbury Festival

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Latest Briefings

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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Chelmsford LPC course may go to Cambridge

Philip Hoult reports. ANGLIA Polytechnic University (APU) is in talks with Leicester’s De Montfort University and Cambridge University about moving its Chelmsford-based legal practice course (LPC) to Cambridge. The move follows a fall in demand for places on APU’s Chelmsford course – one of the first to be approved by the Law Society in early […]

Universities not to blame

I refer to the letter in The Lawyer, 2 June, which pins the blame for the fact that “there are too many candidates for far too few places” with firms on “schools and universities” advising students to go into law. This seems to me to be an entirely misconceived approach. Pupils from school choose to […]

Financing

Linklaters advised the Office of Passenger Rail Franchising on its approval of the £2.1bn upgrade of the West Coast Main Line. Denton Hall acted for the Virgin Rail Group. simmons & simmons acted for Railtrack.

Putting a price on "residual stigma'

Roger Pearson looks at an Appeal Court ruling on residual stigma which could affect the outcome of future environmental waste cases. AN Appeal Court decision is being viewed as a signpost ruling for the future assessment of damages in land pollution claims. The Ministry of Defence (MoD) was sued following leaks of radioactive uranium and […]

In brief: Two new partners for niche firm Wrigleys

Yorkshire firm Wrigleys has appointed Julia Boyes and David Goldrick as partners, bringing the total number of partners to six. The niche private client and charities firm has doubled in size in the past year.

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