Luxembourg’s 2019 Finance Bill: key tax considerations

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EDPB: supervisory authority survey

With the General Data Protection Regulation (GDPR) being in force for over a year, late last month the European Data Protection Board (EDPB) issued a press release containing a snapshot of certain processes in relation to the GDPR. The EDPB has highlighted some key figures at both a European and national level…

Fund Finance in Luxembourg: the essentials

By Fiona Keating, Fabien Debroise Luxembourg ranks as the largest EU fund domicile jurisdiction and the second largest fund domicile jurisdiction globally. The EU Directive 2002/47/EC on financial collateral arrangements (the Directive) was implemented in Luxembourg with the law of 5 August 2005 on financial collateral arrangements (the Financial Collateral Law). In enacting the Financial Collateral Law, […]

First time buyer restricted properties in Jersey

There are a number of developments in Jersey where the properties can only be owned by “first time buyers”. This term includes both true first time buyers and those who fall within the exemptions below. You may be able to buy a property within a first time buyer development despite already having owned a property: […]

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A commencement date of 14 June 2019 has been set to bring into force the amendments to the Trust Law (2018 Revision) passed by the Cayman Legislative Assembly and gazetted on 15 May 2019. These amendments are welcomed by Cayman trust practitioners as they provide greater certainty and clarity, whilst also modernising fundamental aspects of […]

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Adjudication Matters – June 2019

The Slip Rule – the “gateway” for consequential corrections to an adjudicator’s decision? Introduction In the recent judgment of Axis M&E UK Ltd v Multiplex Construction Europe Ltd [2019] EWHC 169 (TCC), the Technology & Construction Court considered for the first time whether consequential corrections are permitted under the statutory slip rule in the context of adjudication. […]

BIC v Burgess: pension increases were not validly introduced

By Suzanne Burrell, Jenny Farrell The Court of Appeal has overturned the High Court decision in Burgess v BIC, finding that increases to pensions in payment had not been validly introduced. We commented on the High Court decision in our update last year. Background The inflation-linked annual increases had been introduced following a trustee meeting in 1991 […]

Brewers – what’s in a name?

By Jo Pritchard More than a year after its initial launch, a Welsh brewery, formerly named LOKA POLLY, has been forced to rebrand following a complaint raised by a Swedish multinational conglomerate over the use of the LOKA POLLY name. This kind of dispute and rebranding experienced by the now-named Polly’s Brew Co is unfortunately […]

NI employers remain liable for higher holiday pay costs

By Leeanne Armstrong In a landmark ruling the Court of Appeal (CA) yesterday upheld an Industrial Tribunal (IT) decision that police officers and civilian staff are owed substantial back pay in respect of underpaid holiday pay. (Alexander Agnew & Others v Chief Constable for the Police Service of Northern Ireland & Others [2019] NICA 32) The original decision […]

New rules for enforced works

Decree-Law no. 66/2019 of 21 May was published recently to amend the rules on summonses to execute maintenance, rehabilitation or demolition works, and on their enforced execution. This legislation is part of the wider strategy of the New Generation of Housing Policies (NGPH), approved by Resolution of the Council of Ministers in May 2018. In accordance with the […]

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Former Cooley partner joins McCann FitzGerald’s City office

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