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.

Latest Briefings

Taking time off to look after dependants

Understanding what employees’ rights are and how this should be handled by employers has never been more important as we reach the peak of the pandemic.

Material adverse change clauses – draft carefully

The unprecedented situation that the coronavirus pandemic has delivered to global commerce has impacted on a variety of contractual issues related to non-contentious day-to-day transactions.

An employment guide to lockdown 3.0

With COVID-19 taking hold once more, the government has put the UK under a third lockdown, forcing all non-essential shops to close once again.

BVI update: “Black Swan” legislation passed

On 31 December 2020, the BVI House of Assembly passed the so-called “Black Swan” Bill amending section 24 of the Eastern Caribbean Supreme Court (Virgin Islands) Act (Cap. 80) so as to confer jurisdiction on the BVI Court to grant interim relief in support of foreign proceedings.

Recommended

Shoosmiths advises on the sale of RED, the largest driving school in the UK

Shoosmiths has advised in a dual role on the sale of RED Driving School (RED), the largest group of driving schools and driving instructor training schools in the UK. The firm has acted for both Kelso Place Asset Management (KPAM) – a UK based private equity firm – on the sale for an undisclosed amount, […]

Assange

Assange arrest: Barristers line up to represent Wikileaks co-founder

Doughty Street Chambers is representing Julian Assange, following the arrest of the Wikileaks co-founder at the Ecuadorian embassy earlier this afternoon. Three barristers from the chambers are representing Assange on a number of issues dating back to 2012, when he took refuge in the embassy to avoid extradition to Sweden over a sexual assault case […]

Debenhams

New firms brought in on Debenhams administration

Linklaters and Baker McKenzie have been brought in for the latest episode of the Debenhams restructuring saga, alongside a raft of longstanding magic circle and US advisers. The afflicted department store has entered into a pre-pack administration, after rejecting a £200m offer from Mike Ashley-owned Sports Direct. This was a last-ditch attempt by Ashley, whose […]

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