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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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Norton Rose takes Lovells derivatives head

Norton Rose is making the first attempts to plug the gap left by the move of four securities partners to Baker & McKenzie (B&M) with the hire of Lovells partner Laurence Garside. Garside, a capital markets specialist and head of Lovells’ derivatives group, will join Norton Rose in August. In May 2005 The Lawyer revealed […]

NZ firm appoints IBA chair as CEO

New Zealand law firm Bell Gully has recruited the chairman of the International Bar Association’s (IBA) law firm management committee as its new chief executive. Stephen Macliver, who was appointed chairman of the IBA committee earlier this year, will join Bell Gully next month, replacing Maggie Callicrate as chief executive. Callicrate has decided to return […]

It’s what you know and who you know

Communication is the most importnat part of any job – and doubly so in the legal sector. By Gwen Rhys “I’m being sent out to network and I don’t like doing it” is a comment voiced frequently by a wide range of young professionals, including lawyers. If one explores why, several reasons dominate. Young professionals […]

SJ Berwin strengthens Evans Randall relationship

SJ Berwin has secured its position as the leading legal adviser to Evans Randall on property matters after completing its biggest deal to date for the private investment bank. Real estate partner David Ryland led the firm’s team advising Evans Randall on its £175m acquisition of ABN Amro’s London headquarters at 250 Bishopsgate. The deal […]

Halliwells grows North West with DLA Piper, Pinsents hires

Halliwells has snagged a second partner from DLA Piper Rudnick Gray Cary’s Liverpool office and has lured Pinsent Masons partner Patrick Kennedy in Manchester. Colin Gibbons will join Halliwells later this year along with DLA Piper associate Fiona Parry, who becomes a partner at her new firm. The firm hired DLA Piper corporate partner Paul Jefferson in […]

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