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Latest Briefings

Taxation of a Shareholder’s Income In the Acquisition of a Limited Liability Company’s Own Business Share

This article aims to provide answers to a “hot topic” legal issue, often raised by shareholders, regarding the legal grounds for taxation of a natural person’s income derived from selling his business share to his limited liability company (where the company acquires its own business share) in the Republic of Slovenia. This article aims to […]

Significant beneficial owner: SEBI makes listed companies comply

On 7 December 2018, the Securities and Exchange Board of India (SEBI) issued circular No SEBI/HO/CFD/CMD1/CIR/P/2018/0000000149 (Circular) to modify Circular No. CIR/CFD/CMD/13/2015 dated 30 November 2015 (Format for Disclosure of Holding of Specified Securities and Shareholding Pattern) issued under Regulation 31 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. Pursuant to the modification, […]

New amendments to CIRP regulations – Relief for bidders and dissenting financial creditors

The Insolvency and Bankruptcy Board of India (IBBI) amended the IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 (CIRP Regulations) for the fourth time in 2018 on 5 October 2018 through the IBBI (Insolvency Resolution Process for Corporate Persons) (Fourth Amendment) Regulations, 2018 (Amendment Regulations). The Amendment Regulations have come into force on 5 […]

Risks for liability insurers and their insureds: #MeToo

By Susie Wakefield, Antonia Blackwell One year on from #MeToo, Bloomberg estimates at least 425 prominent people across industries had been publicly accused of sexual misconduct. These headlines have brought the issue of how employers tackle sexual harassment in the workplace into the spotlight. In addition to dealing with any allegations of sexual harassment, organisations will […]

Zero-hours contracts – Common pitfalls for employers

By Jo Tunnicliff “Zero-hours contracts can be a positive part of work-life balance if they offer genuine two-way flexibility,” says Matthew Taylor, the government’s lead reviewer of modern working practices. As our previous article set out, the Taylor Review made recommendations designed to improve the working conditions of individuals working in the gig economy, including zero-hours […]

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First charges by SFO under Bribery Act

By Ron Reid The Serious Fraud Office (SFO) has brought proceedings against three individuals under the Bribery Act 2010. The first bribery charges brought by it, though not the first prosecutions commenced under the Act. There have been previous successful prosecutions by the police. The men are all connected to Sustainable AgroEnergy plc… If you […]

Tax position of non-taxable representative offices of foreign companies in Ukraine

Representative offices of foreign companies in Ukraine have historically been a favourite target of the Ukrainian tax authorities. Based on the fiscal interpretation of Ukraine’s tax code, the tax authorities attempt to tax financing from the head company in the hands of the representative office even if the latter should not constitute a permanent establishment […]

ashurst

Ashurst and Dickson Minto among firms advising on £400m Foxtons’ IPO

Dickson Minto is understood to be advising long term client BC Partners on the flotation of estate agency Foxtons, which is expected to raise as much as £400m. In June, the London-based private equity house hired Credit Suisse, Numis Securities and Canaccord Genuit to run a listing after the summer. The filing, which was initially […]

Pinsents’ Belfast struggle

When a big merger happens, questions are raised about whether the enlarged firm is really going to stay committed to all of its offices. In the case of Pinsent Masons and Belfast, that talk started as soon as the merger between Pinsents and McGrigors was announced in February 2012. The chatter has only got louder […]

Uni whys and wherefores

It’s A Level results week, and around the country thousands of students (and their parents) are thinking hard about the future. But with student numbers on undergraduate law courses up by 11 per cent and career opportunities in the profession contracting, is studying law really a safe option? First year law student numbers rise by […]

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