Appellate authority confirms that activities carried out by an employee for an office located in another state would be a taxable supply

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Significant Beneficial Ownership: MCA Releases Amended Rules

On 8 February 2019, the Ministry of Corporate Affairs (MCA) released the Companies (Significant Beneficial Owners) Amendment Rules, 2019 (New SBO Rules) to revise and amend the Companies (Significant Beneficial Owners), 2018 (Old SBO Rules). The New SBO Rules have once again kick-started the process of requiring significant beneficial owners to start the reporting procedures. […]

One-time ‘active’ filing – Crackdown on shelf companies continues…

On 21 February 2019, the Ministry of Corporate Affairs (MCA) notified changes to the Companies (Incorporation) Rules, 2014 introducing a one-time form filing requirement confirming the active status of companies. The form needs to be filed on or before 25 April 2019. The amendment has not yet been notified in the official gazette of India, […]

Equal pay for equal work: Supreme Court of India reiterates

In the case of Sabha Shanker Dube v Divisional Forest Officer (Civil Appeal No 10956 of 2018), a division bench of the Supreme Court of India (Supreme Court) comprising of Mr. Justice S A Bobde and Mr. Justice Nageswara Rao, has reiterated the law on equal pay for equal work as long as the employees […]

Gujarat High Court strikes down pre-import condition

On 4 February 2019, the Gujarat High Court, in the case of Yasho Industries Limited, Cosmo Films Limited and Gujarat Fluorochemicals Limited quashed the pre-import condition for advance authorisation scheme. The summary of this landmark decision argued by us is provided..

Latest Briefings

Bermuda’s beneficial ownership registers and privacy: status update and further observations

Bermuda companies, limited liability companies and partnerships have until 30 April 2019 to update or verify beneficial ownership information under Bermuda’s ‘beneficial ownership legislation’. Bermuda’s central register of beneficial ownership information is held on the Bermuda Monetary Authority’s (BMA) “Integra portal”, a secure online registration and filing system. Currently, under Bermuda law, the information on […]

Trusts vs. Foundations: What are the deciding factors?

Trusts have been around for a long time. Their use in the context of succession and wealth planning as well as philanthropy is well established. Foundations, on the other hand, are relatively new (certainly to common law jurisdictions such as Jersey) and as a result there are fewer of them. However, they are being increasingly […]

A guide to Guernsey’s new ILS hybrid vehicle

Carey Olsen Partner Christopher Anderson, with the support of the Guernsey Financial Services Commission (GFSC), has created the world’s first hybrid vehicle for Insurance Linked Securities (ILS) fund managers. This briefing looks at the direct implications of this hybrid vehicle for the following areas: ILS fund managers Investor groups Regulation

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Shoosmiths’ real estate team boosts capability with strategic hire

Shoosmiths has expanded its real estate offering with the strategic appointment of partner, Mehar Patel, who re-joins the Solent office after a number of years in-house at one of the south’s leading fintech companies. Mehar Patel was previously head of legal at Lendy Finance, a peer-to-peer secured property fintech lender. Prior to that, he was […]

No5 Barristers’ Chambers represents both sides in Birmingham murder trial

Mark Heywood QC, and Tim Harrington, of No5 Barristers’ Chambers are prosecuting six defendants over the robbery and killing of 24-year-old Jaskaran Kang, who died from stab wounds on January 6 last year. The body of Jaskaran Kang, from Handsworth, Birmingham, was discovered at a property in Stourbridge Road, Dudley, on 6 January. Opening the […]

Conyers’ Cayman office welcomes new corporate attorney

Conyers Dill & Pearman has recently expanded its Cayman Islands office with the appointment of associate Paul Ebanks in the Corporate Practice. “We are pleased to expand our corporate practice with the addition of Paul,” said Kevin Butler, Partner and Head of the Cayman Office. “As Cayman continues to be a preferred jurisdiction for offshore […]

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