Latest Briefings

The economic substance requirements for Jersey partnerships

The Taxation (Partnerships – Economic Substance) (Jersey) Law 202- was lodged with the States Assembly on 18 May 2021 and, if passed, is expected to come into effect from 1 July 2021 (with a six month transition period to 1 January 2022 for partnerships established before 1 July 2021).

Tokenized copyrights: Linking an NFT to a copyright licence

In our last report on the NFT (Non-fungible tokens) self-experiment “Formulating a smart contract and minting an NFT”, we looked at what data is packed in a freshly minted NFT. In principle, it is possible to include an entire data set of an artwork (i.e. in our case the GIF) in an NFT and thus on the blockchain. We also pointed out that in our self-experiment we did not only link to the digital artwork but also attached a limited usage licence to the NFT (in the metadata; because otherwise the buyer of an NFT in general will not own any intellectual property respectively rights of exploitation or use to the artwork connected to the NFT).

Virtual Asset Service Providers become subject to registration requirements and AML/CTF obligations

On 23 April 2021, provisions of the Fifth Anti-Money Laundering Directive (5AMLD) were transposed into Irish Law by the Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021 (CJA 2021), which amends the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 (CJA 2010). Please see our recent briefing for analysis of changes introduced by 5AMLD: New Irish Anti-Money Laundering Rules.

Child maintenance: traps for the unwary

For parents, the child maintenance system can seem a vast and complicated system of ropes and pulleys for something they expect should be straightforward.

Recommended

Walker Morris supports award-winning waste project

An initiative from BDR (Barnsley, Doncaster and Rotherham councils) and 3SE (a consortium of Shanks, an international waste-to-product business and energy company SSE) has won the Best Energy from Waste Initiative award at the MRW National Recycling Awards. The initiative is revolutionising the treatment of household waste. Waste and energy experts from Walker Morris continue to support the […]

Walker Morris helps Ilkley Community Enterprise expand service

Walker Morris has provided pro bono corporate support to local charity, Ilkley Community Enterprise (ICE), to enable it to expand its services to people within the town. ICE provides help and support to adults and young people with learning disabilities, to enable them to lead more independent and fulfilled lives. The charity runs a number of […]

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