Private Client Practitioner recognises Ogier’s Meiklejohn and Le Cornu in top 50 list

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At-a-glance guide to GDPR regulations for HR teams

As of 25 May 2018, the General Data Protection Regulation (GDPR) will reform data protection and privacy laws not only in Europe but across the Channel Islands. The new rules: • Create new responsibilities for employers about how they collect, use or store information about their staff. • Give employees new rights about how their […]

Luxembourg: Effect of the insurance distribution directive on the life insurance industry

Directive (EU) 2016/97 on Insurance Distribution of 20 January 2016 (“IDD” or “the Directive”) harmonises national provisions concerning the distribution of insurance and reinsurance products and insurance-based investment products (“IBIPs”) by insurance intermediaries, insurance companies, their employees, and ancillary insurance intermediaries in the European Union. The objective of the present article is not to summarize […]

GDPR: priorities for Jersey and Guernsey funds and service providers

Data protection and privacy laws will be reformed across Europe when Regulation (EU) 2016/679, commonly known as the General Data Protection Regulation (GDPR), comes into force on 25 May 2018. The GDPR builds on existing legislation and seeks to harmonise and enhance data protection and privacy laws across the EU. It also introduces significant fines […]

Guernsey: Accessing services that cross a neighbour’s land

By Piers Dereham Virtually all properties these days are linked to a complex network of services, such as the island electricity grid, the water network, drains, gas and telecommunications, and in many cases, the services that reach your house cross neighbouring private land. How can you be sure that your neighbour cannot prevent your continued […]

Channel Islands: Two different approaches to Hastings-Bass

The rule in Hastings-­Bass gives the court discretion to set aside an exercise of power if a trustee failed to take into account relevant considerations when exercising the power, or took into account considerations which should properly have been disregarded. This rule has been at the forefront of Guernsey jurisprudence in recent months due to […]

Latest Briefings

Polish law considerations: advance amount versus earnest money

This article is to discuss legal issues that may arise under Polish civil law in connection with the conclusion of a preliminary sale agreement and payment by the purchaser prior to execution of the final sale agreement of the amount which may be classified, depending on the parties’ decision, either as an earnest money (in […]

Poland reforms law to facilitate business activity

As of 30 April 2018, a package of five legal acts adopted on 6 March 2018 aimed at facilitating business activity entered into force in Poland. The legal acts are: Entrepreneurs Law Act;  Act on Ombudsman for Small and Medium-sized Entrepreneurs; Act on the rules for participation of foreign entrepreneurs and other foreign persons in […]

HMRC loses in specie contribution claim before the FTT

By Patrick Shee Self-Invested Personal Pensions, or SIPPs, have been under HMRC’s microscope for a number of years, but in a recent decision the First Tier Tax Tribunal (FTT) ruled against HMRC, finding that Relief at Source (RAS) for non-cash or in-specie contributions should be given to individuals. In Sippchoice Limited v HMRC [2018] UKFTT 12 the […]

The Health and Safety Sentencing Guidelines and their effect on business

By Adrian Mansbridge New Definitive Sentencing Guidelines for health and safety offences came into force on 1 February 2016; since then, there has been a significant increase in fines. What is clear from our analysis is that efforts by government to deregulate and reduce the burden of health and safety compliance have, from a financial […]

Mozambique: New regulations on compulsory social security

By Sonia Reis and Neylla Gulamhussen Decree no. 51/2017 of 9 October was approved as a result of the new challenges of Compulsory Social Security and seeks to adapt it to the current social situation. To achieve this, the Decree approves the Compulsory Social Security Regulations and came into force on 8 January 2018. The new […]

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Multinationals take note: Baucus releases US international tax reform proposal

By Evan M Migdail, Linda E S Pfatteicher and Witold Jurewicz Senate Finance Committee chairman Max Baucus (D-Montana) has released the first of a coming series of detailed tax-reform proposals, this one on international tax. Baucus also released proposals on tax administration and simplification. He is set to release further proposals on cost recovery and tax accounting issues […]

RPC scraps NQ salary for merit-based system

Remuneration – always among the trickiest topics and one that tends to be contentious for any lawyer from their very first day in the office. Are trainee lawyers paid too much? Is £100,000 for a newly qualified (NQ) lawyer – a la Davis Polk – way over the odds? Since 2008 most firms have been […]

Trends in international joint ventures

Since the financial crisis we have seen an emerging trend of companies entering into joint ventures rather than 100 per cent acquisitions, particularly in Europe and the MENASA and Asia-Pacific regions. A joint venture can ease entry into a new and fast-growing economy, be used to combine complementary businesses, help overcome capital constraints, enable cost […]

UK support ‘leaking on EU boardroom quotas’, says Eversheds

It has been reported that Germany will introduce legislation requiring German companies to allot 30 per cent of their non-executive board seats to women from 2016 — companies unable to meet this requirement would be required to leave these seats vacant. Eversheds has commented on this blow to the UK government, which has counted on […]

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