The Lawyer Inquiry: Tessa Shellens

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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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Berrymans' Taylor takes new role

BERRYMANS Lace Mawer has changed its partnership constitution to formalise Paul Taylor’s position as national senior partner. A new post has been created for Taylor, giving him a co-ordinating role to help consolidate the firm’s recently merged northern and southern offices. Taylor says he has resigned from the management board to take up the post. […]

City firms woo US partners

CITY FIRMS Herbert Smith and Freshfields are bucking the transatlantic appointment trend by recruiting US lawyers. Herbert Smith is adding two new partners to its international securities practice. US lawyers Jim Wickenden and Allen Hanen will be joining in March this year from the London office of US investment bankers JP Morgan. Freshfields is gaining […]

Chiefs in contract war with investors

John Farr, head of employment, Herbert Smith David Cheyne, corporate partner, Linklaters Alasdair Simpson, senior partner, Manches & Co The swift departure of Mirror Group boss David Montgomery was taken as a sign of a new era of “shareholder activism”, with bolshy institutions removing chief executives when they are displeased with their performance. A new […]

Top chambers hits out after 'cronyism' claim

Lord Irvine’s former chambers, 11 King’s Bench Walk, is hitting back against allegations of “cronyism”. The accusations were sparked by a Tory MP after it emerged that the bulk of legal work commissioned by the Lord Chancellor’s Department since Irvine took the helm has gone to his former set. Since May 1997, 11 King’s Bench […]

RMC Group

The management at UK building company RMC Group must be glad that 1998 isbehind them. Last year began with a profit warning due to difficult trading conditionsin Germany, where one of the group’s largest operations is based. RMC began to whittle down its operations to focus on its core function as a heavy building materials […]

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