India: Kickstarting the bankruptcy code – new rules for IPs and IPAs

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Proposed amendments to Trade Union Bill, 2018

By Vinay Joy, Luv Mohan Saggi The Trade Unions Act, 1926 (Act) provides for the constitution and registration of trade unions in India. The Act defines a trade union as “any combinations, whether temporary or permanent, formed primarily for the purpose of regulating the relations between workmen and employers or between workmen and workmen, or between […]

Inter-branch services – Employee Cost

By Dinesh Agrawal, Ankit A. Shah, Pranay Sahay The Authority of Advance Ruling (AAR) in the state of Karnataka, in its order in Columbia Asia Hospitals Private Limited (the Applicant) dated 27 July 2018, made critical observations concerning the taxability of employee cost at a corporate office under Goods and Services Tax (GST). Background The […]

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Implications of a ‘no Brexit deal’ on business structuring, accounting and audit

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Mortgage portfolio transfers – How a stitch in time saves nine

By Abigail Hadfield Inadvertently failing to transfer the legal title to even a handful of mortgages following a portfolio acquisition can be a costly mistake. The secondary market in residential mortgage books is thriving, and purchasers are increasingly being caught out by this apparently simple issue. In the majority of cases, a suitably-worded power of […]

Governing law and jurisdiction clause in contracts

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