Phil Shiner on a ground-breaking pollution judgment

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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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Small firms get Netted

Cable & Wireless has launched a new Internet and intranet installation package aimed at high street firms and sole practitioners called the CWIC Link. For £300 plus an annual subscription of around £300 C&W will advise firms, and offer 24-hour support.

Irvine is personality of the year

Lord Irvine’s plans to smash the Bar’s near monopoly of higher court advocacy have been greeted with jubilation by solicitors. In last week’s consultation paper on rights of audience, the Lord Chancellor called for full rights of audience for all solicitors from their first day on the Roll, providing they met certain training requirements to […]

Career choice is a luxury

How dare Robert Roweth question the motivation and commitment of those who did not study law as a first degree. As someone from a working class background, I had no one to guide me in making right choices about a career. Lawyers were regarded by my family and friends as alien. Certainly I had no […]

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