PRESS RELEASE: Collyer Bristow further strengthens employment law offering with Partner recruitment

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By Imogen Jones The Information Commissioner’s Office (ICO)  in a collaboration with The Alan Turing Institute (The Turing) has created Project ExplAInto which aims to create practical guidance to assist organisations with explaining artificial intelligence (AI) decisions to the individuals affected. The ICO and The Turing conducted public research to gather information about the views […]

Which parent died first and why does it matter?

By Aidan Gtant Whilst the Evening Standard is correct that the law that is being relied on in this case is “little-used”, prudent Will-drafters should always take care to consider the impact of the commorientes rule on clients and, where possible, take advantage of the potential tax benefits. The commorientes rule determines the ownership of assets where two (or […]

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The month of June 2019 saw a number of important updates to Bermuda’s economic substance regime ahead of the 1 July deadline for compliance for entities in existence when the legislation came into force. This bulletin contains a summary of those developments. Entities Tax Resident Overseas Out Of Scope The Economic Substance Amendment Act 2019 […]

Jersey’s economic substance requirements – identifying holding company business and its implications

This briefing forms part of our series on identifying relevant activity for the purposes of the Taxation (Companies – Economic Substance) (Jersey) Law 2019 (the “ESJL”), in this case holding company business. Identifying Holding Company Business (“HCB”) The ESJL defines HCB as “the business of being a holding company”, which suggests it applies to all […]

Trust Essentials – July 2019

Z trusts judgment: whose rights take priority when a trust is insolvent? Jersey’s Court of Appeal has handed down its long awaited judgment in the Z Trusts case. The decision considers important questions regarding the equitable rights of a former trustee, and whether those rights have priority over the rights of other claimants to the […]

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In order to further improve the investment climate in Uzbekistan, ensure the implementation of fair competition principles, as well as regulate the practice of granting tax and customs incentives, the Presidential Decree of the Republic of Uzbekistan ‘On measures to further streamline of tax and customs incentives provision’ No. УП- 5755 was adopted on 27 […]

Time is running out! Have you disclosed your nominee agreements to Revenu Quebec?

Effective May 17, 2019, all nominee agreements made as part of a transaction or series of transactions must be disclosed to Revenu Québec (“RQ“) within 90 days of execution, and agreements already in place on May 17, 2019, must be disclosed by September 16, 2019 (“New Disclosure Requirement“). Failure to comply with the New Disclosure […]

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BonelliErede’s potential merger with a litigation-focused firm has met a stumbling block, The Lawyer understands, with one of the target’s offices eyeing a move away to another Italian powerhouse. As discussions between BonelliErede and local law firm Lombardi Segni continue, sources with knowledge of the negotiations said corporate partner Antonio Segni and his Rome-based team are understood […]

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