Data protection in the arts and cultural heritage

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Related briefings

Executors may not realise they have an income tax liability

By Dominic Cole The Telegraph reports this morning that many executors are not aware that they are liable to pay taxes on income produced by estate assets during the administration period. Executors are personally liable to pay the tax and therefore, if they distribute the whole estate thinking there is nothing else to pay, they may […]

UK property held through a company may face increased scrutiny

By Dominic Cole As part of the drive towards increased transparency, a register of shareholders of UK property owning companies may have the unintended effect of making borrowing by those companies more laborious as registration of the company will need to take place before a charge can be registered on the property. Privacy is one of […]

OTS’ proposal for simplified relief for owner-managed business

By Aidan Grant Peter Daniel and Dominic Cole provide a keen insight into the Office for Tax Simplification’s proposal that the reliefs available to owner-managed business be simplified. I found one point particularly interesting. The authors highlight that there is an uneven playing field between 10% Entrepreneur’s Relief for those who establish their own business (and […]

Wide range of tax reforms

By Dominic Cole Vince Cable has suggested the creation of a ‘citizen fund’ to help the wider population benefit from investment returns. Of particular interest is the suggestion to abolish inheritance tax and instead tax gifts during people’s lifetimes. Lifetime giving can still be a very efficient form of estate planning in the right circumstances but […]

HMRC error may result in over-payment of tax by non-resident trustees

By Aidan Grant HMRC failed to apply the 7.5% basic rate dividend tax credit to non-resident trustees in the tax year 2016/17. HMRC has confirmed that it is aware of the issue and that it has resolved the problem for the 2017/18 trust tax calculations, but has not yet confirmed how it intends to respond. These oversights demonstrate […]

Latest Briefings

Video: How to health check the anatomy of your legal matters

By Rob MacAdam With clients expecting more efficiency, transparency and value from their lawyers, it’s time for law firms to re-engineer their legal service delivery into real competitive advantage. In this video, Rob MacAdam, Director of Legal Solutions, identifies six elements that make up the anatomy of a legal matter, and discusses what improvements can be […]

Updates on proportionality of costs in court proceedings

By Gwendoline Davies, Claire Acklam Anyone involved in the conduct of litigation will be aware that the ‘overriding objective’, at rule 1.1 (1) of the Civil Procedure Rules (CPR), requires cases to be dealt with “justly and at proportionate cost”. Unfortunately, the question of what is proportionate continues to cause confusion and dispute.  In this latest […]

Women on Boards – As they progress, businesses thrive

By Susana Almeida Lopes Women represent 50% of the working population and are as much or more educated and qualified as men are. However, the problem of gender diversity (or lack of it), especially in top positions in organisations, is a persistent societal problem, and there are (many) studies that, if concrete measures are not taken, […]

Franchise resales – should franchisors be involved?

By Emma Lusty It is a common misconception that a franchise network with a high level of resales is a bad sign. In fact, a healthy resale market is a good sign. It means that franchisees are able to build up profitable businesses which can be sold to recover a return on their initial investment and […]

New EU directive – How will it affect family-related leave in Hungary?

By Daniel Gera, Dorottya Gindl Gender equality may be a core EU principle, but it will not become a reality without effective legal action. To meet the EU objective of reaching a 75% employment rate for both men and women by 2020, the European Commission aims to change the existing legal framework. Thus, the European […]

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David Patient

Travers’ Patient appointed for second term as managing partner

Travers Smith has re-appointed David Patient as its managing partner. Patient trained with the firm, making partner in 1999, launching the firm’s Paris office and eventually replacing Andrew Lilley as managing partner in January 2015. He had previously run for managing partner in 2009, but was ultimately beaten into the role by Lilley. His second three year […]

Khaitan advises TVS Credit on PDI issuance

Khaitan & Co advised TVS Credit Services Limited in relation to its maiden issuance of unlisted unsecured rated subordinated fully paid-up perpetual debt instruments (PDI) on a private placement basis, amounting to INR 100 crores with 11.50% coupon payable till perpetuity (the “PDIs”) for the purpose of inter-alia onward lending, refinancing of existing debts and […]

Khaitan advises Edelweiss on $236m placement

Khaitan & Co advised Edelweiss Financial Services Limited in relation to its Qualified Institutions Placement for $236m. The Edelweiss Group is one of India’s leading diversified financial services conglomerates. Sudhir Bassi (Executive Director), Nikhilesh Panchal (Partner), Vaibhav Mittal (Counsel), Aayush Mohata (Senior Associate), Ashima Gulati (Associate) and Nisarg Shah (Associate) led the transaction with assistance […]

Khaitan advises on Motilal merger

Khaitan & Co advised Motilal Oswal Financial Services Limited and Motilal Oswal Securities Limited in relation to merger of Motilal Oswal Securities Limited with its 100% parent entity, Motilal Oswal Financial Services Limited and slump sale of Lending Business of Motilal Oswal Financial Services Limited to its wholly owned subsidiary pursuant to a business transfer […]

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