Matthew Harris on parallel importation after the Davidoff case

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Latest Briefings

Company perspective on Jersey substance proposals

New proposed requirements for an economic substance test for Jersey tax-resident entities have been published to meet the requirements of the EU Code of Conduct Group. The reforms published today – and set to come into force on 1 January, subject to States approval – establish new tests for certain tax resident companies carrying on […]

Jersey substance proposals – Banking and Finance perspective

By Simon Felton New proposed requirements for an economic substance test for Jersey tax-resident entities have been published to meet the requirements of the EU Code of Conduct Group. The reforms published today – and set to come into force on 1 January, subject to States approval – establish new tests for certain tax resident companies […]

Fund managers’ perspective on Jersey substance proposals

By Niamh Lalor New proposed requirements for an economic substance test for Jersey tax-resident entities have been published to meet the requirements of the EU Code of Conduct Group. The reforms published today – and set to come into force on 1 January, subject to States approval – establish new tests for tax resident entities carrying […]

Pension transfers may result in Inheritance Tax Charge

By Dominic Cole Citywire has commented on the Court of Appeal decision of HMRC v Parry & Ors where the appellant argued that a lifetime pension scheme transfer was not a transfer of value for Inheritance Tax purposes. HMRC won on the contention that it was. The Court of Appeal also agreed with HMRC’s assertion that […]

China’s Supreme Court rules blockchain records as admissible legal evidence

By Imogen Jones In September 2018, China’s Supreme Court ruled blockchain records as admissible legal evidence. The Internet Courts in China can now use blockchain records to settle internet related legal disputes. If the relevant parties collect and store their data via blockchain, with digital signatures, reliable time stamps and hash value verification or via a digital […]

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Rozenberg

A unique hearing takes place this week. For the first time, the ordinary courts of one country are sitting in the territory of another. Lord Sutherland, a Scottish judge, is being asked to decide whether two men should stand trial as charged under Scottish law. But the preliminary hearing, like the trial itself, is taking […]

Digests

Olswang acted for the administrative receivers of Harvey Goldsmith Entertainments on the sale of part of the company’s assets and business to Artiste Management Productions, formed and run by Goldsmith. Partner Graeme Levy was supported by solicitor Matthew Lindsey. GSC Sol acted for Artiste Management Productions while Paisner & Co represented Bank Leumi UK which […]

Two more partners quit newly merged Notts firm for Nelsons

Leading Midlands firm Nelsons has poached two more partners from newly merged rival Nottingham firm Berryman Shacklock. Commercial property partner Richard Staniland and company and commercial lawyer Karen Medhurst are following licensing partner David Lucas to the firm, which he joined in September. Shacklocks completed its merger with Berryman & Co on 1 December and […]

Merger mania reaches chambers

Medium-size chambers are teaming up to survive in an increasingly competitive market. Matheu Swallow reports. Intense market pressure is driving chambers inexorably toward merger and rapid consolidation simply to survive. Following revelations that Christopher Purchas QC’s 2 Crown Office Row and Michael Spencer QC’s 1 Paper Buildings are to merge (The Lawyer, 22 November), there […]

SJ Berwin hires financial expert

City firm SJ Berwin has appointed a financial services high flyer to advise its clients on new regulations. Glenda Davies was formerly director of regulatory policy at the non-governmental regulatory organisation the Securities and Futures Authority (SFA), and has helped to draft many pieces of financial legislation. SJ Berwin believes she is the first internal […]

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