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Do I need to get planning permission for the changes I want to make to home?

By Martín Casas If you’re thinking about  doing works on your house or garden, one of the things you will be thinking about (or should be thinking about!) is if you need to obtain planning permission. In most cases you will need planning permission, but there are a few occasions where you don’t. Probably the most […]

The impact of economic substance rules on family offices in the Channel Islands

By Richard Laignel, Alice Bricogne The economic substance legislation that came into force in Guernsey and Jersey in January 2019 requires companies that are tax resident in either island, and that conduct one or more of the defined activities, to demonstrate that they meet threshold levels of physical substance in their respective jurisdictions. How do the rules […]

The solvency test in Guernsey: Are you sure your company is solvent?

By Bryan De Verneuil-Smith, Mathew Newman What is the Guernsey solvency test? The solvency test, found in section 527 of the Companies (Guernsey) Law 2008 as amended (“the Law”), is used to determine whether a Guernsey company is solvent. For non-regulated companies, it is a two-part test. For regulated companies there is a third part to the […]

Economic Substance Rules released for the British Virgin Islands

By Michael Killourhy, Simon Schilder, Ray Wearmouth In response to the requirements of the EU Code of Conduct Group (the Code of Conduct Group), from 1 January 2019 the British Virgin Islands implemented new legislation setting out economic substance requirements which would apply to certain British Virgin Islands entities in certain circumstances. The Economic Substance (Companies and […]

Channel Islands Funds Quarterly Update: Q3 2019

1 Developments in the Channel Islands 1.1 2019 Tax Returns Details of the information which will be requested in relation to economic substance on the Guernsey company tax return has been published by Guernsey’s Revenue Service and will be of relevance to any company which falls within the scope of the substance legislation and will […]

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Ontario: new unsolicited proposals framework for infrastructure projects

On October 15, the Ontario Government announced a new programme for unsolicited proposals (USPs) for infrastructure projects. The purpose of the programme is to allow private sector entities to approach the province with innovative ideas to improve public infrastructure and related services. Similar initiatives have been implemented in Nova Scotia, Toronto, the UK, the US, […]

Revised Federal Act on Gender Equality: Swiss Wage Equality Analysis

The revised Gender Equality Act will enter into force on 1 July 2020. In essence, it obliges employers with at least 100 employees to conduct an internal wage equality analysis, have it reviewed by an external body and inform in writing about the results thereof. The first wage equality analyses must be conducted by 30 […]

Minimum energy efficiency standards – will a B rating be required by 2030?

The government has announced that by 2030 it may be unlawful to continue to let a non-domestic property with an EPC rating of below B. This announcement comes as part of the government’s package of measures to reduce carbon emissions. What will change? Since 1 April 2018, the Energy Efficiency (Private Rented Property) (England and […]

Electric filling station: no operation of an electricity company – Austria

In its decision of 18 September 2019, the Austrian Higher Administrative Court found that the operation of an electric filling station does not constitute the operation of an electricity company and is thus subject to the rules of the Austrian Trade Act (GewO). Applicability of the GewO In general, the GewO applies to commercial activities […]

Serbia: Leniency leads to the discovery of a bid rigging cartel in office supplies

The Serbian Competition Commission recently fined eight wholesalers of office supplies a total of around €510,000 for bid rigging in public procurement and other tenders. The Commission established that the companies coordinated the terms of their offers following a leniency application by an unidentified whistleblower. The company in question was relieved from any sanctions. The […]

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Revealed: The Lawyer Awards shortlist 2018

Today The Lawyer reveals the shortlist for The Lawyer Awards 2018, in association with Travelers, the legal industry’s biggest night of the year. This year, over 70 judges across private practice, in-house and the Bar debated entries from a record number of law firms and companies to narrow down the shortlist for the 28 categories. Our panel of judges […]

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