Related briefings

The Regulatory 15/15: May 2021

This month’s webcast covers the following Cayman Islands topics: CIMA Inspections of SIBA Registered Persons; Department of International Tax Cooperation (“DITC”) – Updates Bulletin – 15 April 2021; Economic Substance; and Monthly New Product

BVI Commercial Court confirms implied cross undertaking in damages in receivership order

In a recent ex tempore judgment of Wallbank J in the long-running matter, JTrust Asia Pte. Ltd v Mitsuji Konoshita and Anor BVIHC(COM)2017/0226, the British Virgin Islands Commercial Court has, in a first for the Territory, determined that a cross undertaking in damages will be implied into a receivership order unless the usual requirement it be provided was expressly considered and dispensed with by the Court when the order was made.

Costs risk in appeals from the Irish tax appeals commission

The Finance (Tax Appeals) Act, 2015 introduced a new architecture for the hearing and determination of tax appeals. Amongst other changes, the Tax Appeals Commission (the “TAC”) replaced the Appeal Commissioners, with appeals directly to the High Court only on question(s) of law arising from the TAC’s determination (a ‘case stated’), rather than to the Circuit Court on the basis of a full rehearing of the tax appeal.

Latest Briefings

Employee ownership: getting the best from your trustees

When a business chooses to transition to employee ownership (EO), a trust must be established for the benefit of the employees of the company. The trust becomes the legal owner of the company shares, and the trustees are appointed to the board of that trust. Their role is to protect the interests of the employees as shareholders.


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