Related briefings

Luxembourg tax authorities issue a circular on interest deduction limitation

On 8 January 2021, the Luxembourg tax authorities (LTA) issued highly anticipated guidance with respect to the application of article 168 bis of Luxembourg income tax law (LITL), which was introduced in 2018 through the implementation in Luxembourg law of the EU Directive 2016/1164 Anti-Tax Avoidance Directive 1. According to article 168 bis LITL, Luxembourg […]

Economic substance: clarification of COVID-19 concession in Jersey

Since the Taxation (Companies – Economic Substance) (Jersey) Law 2019 (the Law) came into force on 1 January 2019, Jersey tax resident companies carrying out certain ‘relevant activities’ have had to comply with the substance requirements set out within the Law.

Channel Islands funds quarterly update: Q4 2020

Contents: 1 Pan-Channel Island developments 1.1 Economic Substance updates: Self-Managed Funds and Fund Vehicles 1.2 Brexit: updated position following the UK leaving the EU 2 Jersey developments 2.1 Guidance on COVID-19 Economic substance concession 2.2 Financial Services (Disclosure and Provision of Information) (Jersey) Regulations 2020 2.3 Minor amendment to the JFSC’s Outsourcing Policy and Guidance […]

Latest Briefings

Five myths about marriage and divorce

January typically sees a spike in divorce enquiries for many solicitors – and 2021 is expected to be no different, with the additional stresses and strains COVID-19 has placed on couples and families.

Shall we be exclusive?

The government is currently seeking views on a very specific proposal to ban the use of exclusivity clauses in contracts where the workers’ guaranteed weekly income is less than the Lower Earnings Limit, currently £120 per week.

Redundancies during COVID-19: Coronavirus job retention scheme extension provides some relief

In comparison to the US, there is a stricter redundancy process in the UK. For UK businesses faced with the prospect of making 20 or more staff redundant, there is an obligation to undertake a collective consultation process, which should consider ways to avoid or reduce the number of employees to be made redundant and mitigate the consequences of the redundancies.

The implications of Maughan: the Chief Coroner’s Law Sheet #6

The new Chief Coroner, HHJ Teague QC, has just published his first legal guidance in the form of “Law Sheet 6” addressing the impact of the case of R (on the application of Maughan) v Her Majesty’s Senior Coroner for Oxfordshire [2020] UKSC 46 on coronial practice.

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Schoenherr advises ERR Rail Rent shareholders on sale to Aves One

Schoenherr has advised the shareholders of Austrian freight wagon holding company ERR Rail Rent Vermietungs on the sale of 100 per cent of their shares in ERR as well as 33.3 per cent of their shareholding in the asset management company ERR European Rail Rent GmbH to Aves One, a logistics equipment company. Schoenherr supported the […]

Conyers advises TCL on privatisation and delisting from HKSE

Conyers Dill & Pearman provided Cayman law advice to TCL Communication Technology Holdings Limited in its privatisation by way of a scheme of arrangement between the Company and its scheme shareholders pursuant to a bid by TCL Industries Holdings (HK) Limited which valued TCL at about $450m and its delisting from the Hong Kong Stock […]

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