Related briefings

Do you need to make a late application for settled status?

The deadline for applying to the European Settlement Scheme to obtain pre-settled or settled status passed on 30 June 2021. However, the Home Office has made it clear that there is flexibility and late applications will be considered. This provision may not last forever and anyone who has missed the deadline should take action immediately to apply.

Businesses must stick closely to employment law in dismissal or redundancy procedures or risk paying a heavy price

As if there were not enough challenges for businesses trying to generate business with the restrictions brought about by the Covid-19 pandemic, the ever-evolving employment laws bring more factors to consider, as well as being expected to address wider global issues such as the impact of their business has on climate change, consider the mental health of their employees whether or not it is related to their work as well as deciding on whether or not to agree to hybrid working arrangements and the responsibilities that such a working arrangement brings to the employer.

A guide to the steps to take if you inherit a property in Italy

Each year a number of people with Italian heritage unexpectedly find that they have inherited a property from a distant Italian relative, sometimes, from someone they barely know and have never met. The situation can arise if a person names you as a beneficiary in their will or if there is no will, the strict laws of succession in Italy, often described as forced heirship, where the deceased’s estate automatically passes to the relatives in strict order of succession dependant on the proximity between the deceased and the beneficiary within the family. If a person has outlived their immediate family then more distant relatives must be sought.

Updates to Italy’s competitive special tax regime

Italy introduced a special tax regime introduced by Article 16 of Law Decree no. 147 aimed at high net worth individuals (HNWI) who had not previously lived in Italy but were prepared to commit to living in Italy for a set period of time. Commonly known as the flat-rate tax it offered a highly attractive flat-rate tax on the global income of an individual (excepting that earned in Italy) as well as other equally advantageous tax rates. There have been several amendments since the law’s enactment as well as additional tax provisions in 2017 and 2019 addressing the special tax regime for HNWI and those who have retired.

Latest Briefings

CSSF clarifies MiFID application to Luxembourg investment fund managers

On 10 June 2021, the Luxembourg Financial Sector Supervisory Authority (the CSSF) issued new versions of (i) its frequently asked questions relating to the Law of 17 December 2010 on undertakings for collective investment and (ii) its FAQs covering the Law of 12 July 2013 on alternative investment fund managers. Both FAQs have been updated following the publication of a FAQ from the CSSF relating to the application of MiFID provisions to Luxembourg Investment Fund Managers.

Government responds to consultation on changes to the Teachers’ Pension Scheme – key points for independent schools

The Government has issued its response to the recent consultation on changes to the Teachers’ Pension Scheme (TPS), set out in the Teachers’ Pensions (Miscellaneous Provisions) (Amendment) Regulations 2021. The consultation response confirms the Government’s plan to allow a phased withdrawal for independent schools from the TPS and provides final detail of the protections available to certain existing TPS members. Phased withdrawal will allow independent schools to gradually leave TPS by continuing to offer TPS membership to existing staff; while having the discretion to not offer TPS membership for new staff. In this article, our pensions experts take a look at the Government response to the consultation and highlight what employers need to know.

Processing Covid-19 vaccination data in the workplace

As the National COVID-19 Vaccination Strategy in Ireland gathers pace, employers are frequently asking whether they can make decisions on who returns to work and when based on an employee’s vaccination status. Employers, in particular, continue to ask whether they can lawfully collect and process information about the vaccination status of their employees. In this client update, we explain the key considerations.

Ontario launches consultation on improving tower crane health and safety requirements

On 14 July 2021, the Ministry of Labour, Training and Skills Development launched a public consultation on Improving Health and Safety Requirements relating to Tower Cranes. The consultation process is aimed at updating and clarifying existing legislative requirements for the operation of tower cranes in the province.

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