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Related briefings

Accountant work product not privileged and must be produced to CRA

By Stevan Novoselac, Josiah Edwards Davis In Canada v. Atlas Tube Canada ULC, the Federal Court (FC) ordered a draft due diligence report  prepared by Ernst & Young LLP (Canada) to be produced to the Canada Revenue Agency (CRA). The Minister of National Revenue applied to the FC, pursuant to section 231.7 of the Income Tax Act (Canada)1, seeking an […]

Should employers inform employees about pension benefits

By Liz Wood Pension schemes can often appear difficult to understand for many employees; a reflection, perhaps, of a more widespread lack of engagement with financial savings and planning. The question then frequently arises: how far does an employer’s duty to inform employees about pension benefits extend? In the next of our back to basics […]

What new geographical indications bill means for products in Russia

By David Aylen, Elizaveta Osipchuk, Gordon Harris On July 27, 2018, the Russian State Duma passed first reading of a draft bill entitled “On Amendments to Part Four of the Civil Code of the Russian Federation (on geographical indications)” (the Bill on geographical indications (GIs)). As a part of the general legislative process, a bill […]

The U.S. Federal Trade Commission reminds about dangers of internet-connected children’s toys

By Brent J. Arnold, Kavi Sivasothy The U.S. Federal Trade Commission has just issued a seasonal (and chilling) reminder about the dangers of internet-connected children’s toys: they may be recording your children’s voices and sharing their locations when they play. The FTC encourages grownups buying smart toys to investigate what kind of information the toys […]

New waste and resources strategy for England published by Department for Environment, Food and Rural Affairs

By Stephen C Kenny, Lee P McBride, Ben Stansfield The Department for Environment, Food and Rural Affairs (Defra) published its strategy for waste and resources in England earlier today. Part of the Government’s ambition to move towards a circular economy, the strategy offers solutions to problems such as single use plastics, recycling confusion, excessive packaging and waste […]

Latest Briefings

Cayman Islands economic substance requirements

By Nick Rogers, David McIntyre From 1 January 2019, new legislation will come into effect in the Cayman Islands, requiring in-scope entities that carry on particular activities to have demonstrable economic substance in Cayman. The International Tax Co-operation (Economic Substance) Law, 2018 was passed on 17 December 2018, after an extensive process of consultation with the EU […]

Sham and ineffective transactions

By John A. Sorensen Owen J of the Tax Court of Canada (“TCC“) visited the sham doctrine twice this Fall, first in Cameco Corporation v. The Queen and then in Lee v. The Queen. The sham argument advanced on behalf of the CRA in both cases was perplexing and rejected by the TCC.  Lee included another unsupportable argument, namely, “ineffective transaction”. Despite […]

Bill introducing changes to IP legislation receives swift approval from parliament

By Michael O’Neill Bill C-86, the Budget Implementation Act, 2018, No. 2, (the “Bill”) which makes a number of changes to the Trademarks Act, the Patent Act and the Copyright Act as well as introducing the College of Patent Agents and Trademark Agents Act became law in Canada after receiving Royal Assent on Dec. 13, 2018. The Bill moved swiftly through Parliament and only received very […]

Employment law 2018 review: Another year dominated by the fantastic Brexit beasts

By Jane Fielding, Jonathan Chamberlain Although Brexit has been and remains top priority for the legislative draftsmen, the tribunals and courts have brought us significant employment and equalities legal developments. For now, we leave the Brexit uncertainty aside and instead reflect on our pick of the 2018 employment cases and developments to remember. ‘FANTASTIC [BREXIT] […]

New resource and waste strategy published

By Ben Sheppard The first change to England’s waste strategy since 2010, it represents an ambitious programme of reform which will shape the landscape for sustainability to 2030 and with some proposals looking as far ahead as 2050. Affecting the food, manufacturing and packaging sectors as well as the waste sector, key policies include the […]

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Taylor Wessing partner promotions 2018

Taylor Wessing makes up three to partner in UK promotions round

Taylor Wessing has made up three lawyers to partner and five more to senior counsel in its latest UK promotions round. The three new partners are Katie Chandler, Lerika Joubert and Edward Story. Chandler and Story both trained at Taylor Wessing, while Joubert joined from Slaughter and May in 2013, having previously practiced in South Africa. A […]

Vischer advises Planzer on acquisition of Leimgruber

Planzer, an international logistics and transport group with main seat in Dietikon ZH, has acquired all shares of Paul Leimgruber AG, also a family-led logistics and transport business with main seat in Basel and approx. 300 employees and 140 contracted drivers. VISCHER advises the selling shareholders (Leimgruber family). The Vischer team led by partner Dr Robert […]

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