Global VAT Guide: Cross Border Supplies of Intangible Services, Rights and Digital Content — June 2014

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Latest Briefings

Overseas companies and UK property – all change in 2021

By Maria Connolly At the end of July, the Draft Registration of Overseas Entities Bill was published. The intention is that, from 2021, overseas entities wanting  to deal in certain UK property will have to register in the overseas entities register (OER). Why will overseas entities have to register?

Hackitt review: Response suggests further extension of the regime

By Adrian Mansbridge As outlined in our previous articles covering what lies ahead for high rise regulation and the proposed ban on flammable cladding the legislative programme to implement the recommendations of the Hackitt review and to address broader concerns is already underway. However, as anticipated, political concerns have already led to these proposals being “beefed up”…

Use of behavioural biometrics brings privacy issues under GDPR

By Alex Towers With cybertheft and data breaches becoming an increasingly common occurrence, the need to rapidly and accurately identify fraud has driven the development of behavioural biometrics as a means to target automated attacks and suspicious transactions. However, for the technology to function, companies must amass libraries of biometric personal data to construct profiles…

Supreme Court rules a ‘right to litigate’ cannot be assigned to a third party

By Rebecca MacCann What happens if you assign your right to litigate to a person or company that is unconnected to the event that creates the right to litigate? In the recent Supreme Court case of SPV Osus Ltd v­ HSBC Institutional Trust Services (Ireland) Limited & Ors [2018] IESC 44, the Supreme Court held […]

Portugal: Fund management 2018

By Pedro Simões Coelho, Ricardo Seabra Moura and Carlos Filipe Couto How is fund management regulated in your jurisdiction? Which authorities have primary responsibility for regulating funds, fund managers and those marketing funds?

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