NIC changes: further guidance required

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Latest Briefings

Cartels in Romania

Government Emergency Ordinance 39/2017 of 31 May 2017 transposed the EU Directive on Antitrust Damages Actions (2014/104/EU) into national law and made a number of other amendments to the Competition Law (21/1996), including as follows: • The definition of an undertaking has been modified. • Undertakings that engage in the modern trade of foodstuffs and […]

Social Housing Monthly Law Update – November 2018

By David Isaacson TLT provides monthly law update on all things affecting social housing. Key highlights of this month include:  New ICO GDPR guidance: Passwords and encryption in online services and websites  Houses in Multiple Occupation (HMOs): important changes  Government announces new generation of council housing  Continuity of planning (environmental) requirements when the UK leaves […]

Romania: Supreme Court renders decision on the point of law

By Dana Rădulescu, Anca Băițan Supreme Court’s Decision highlights The Supreme Court rendered the Decision no. 53 rendered on June 18, 2018, recently published in the Official Gazette on November 5, 2018, on the point of law (the ”Decision”). To put things in context, we mention that the Supreme Court renders a Decision on the […]

Impact of UK property changes on Jersey and Guernsey structures

The UK Government has announced that with effect from April 2019, it intends to bring non-UK investors into scope for either capital gains tax (“CGT”) or corporation tax (“CT”) on any direct or indirect gains made in relation to investments in UK property. Jersey and Guernsey have responded to the public consultations and liaised with […]

Switzerland – Proposed new class action procedure

By Dr Urs Feller, Nina Lim In Switzerland, typical class actions as known in many other jurisdictions are not available. However, ‘Dieselgate’ and similar cases also affect consumers in Switzerland. If a large number of people suffer the same or similar damage, each has to file their claim individually. While total damages are usually large the individual […]

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Jennie Gubbins, Trowers & Hamlins

Trowers & Hamlins gears up for cash call

Trowers & Hamlins is planning to issue a cash call to participating partners in response to new HM Revenue & Customs changes to the partnership tax regime. The firm plans to ask its fixed-share partners to contribute 30 per cent of the fixed element of their salary on top of the £20,000 they have already […]

Onus on UK pensions industry after OFT does not refer DC pensions to CC, says Eversheds

Francois Barker, head of pensions at Eversheds, has commented on the UK Office of Fair Trading’s (OFT’s) decision not to refer defined-contribution (DC) pensions to the Competition Commission. This is despite the various weaknesses with the DC pensions market that were identified in the OFT’s DC market study last September. Barker said that the OFT considered […]

Mixed partnerships: new rules from HMRC

By Niall Murphy HMRC published draft legislation on 10 December 2013 to deal with perceived tax avoidance by partnerships. This article explores profit and loss allocations by partnerships, the special rules for alternative investment fund managers and the disposal of assets through partnerships that lead to a tax advantage. Typically, these new rules are aimed […]

ACH Shoosmiths provides legal services and support to Scottish housing association

ACH Shoosmiths has been appointed as one of five law firms that will provide legal advice to Scotland’s second-largest housing association, Dumfries & Galloway Housing Partnership (DGHP). The law firm is now part of a panel providing external legal services and support on social-housing matters concerning real estate; housing law, governance and regulation and charity […]

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