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Latest Briefings

Implementation of EU anti-tax avoidance directive

The bill of law to implement the provisions of the EU Directive 2016/1164 on anti-tax avoidance (ATAD) in Luxembourg law was made available on 20 June 2018. Subject to parliamentary approval, Luxembourg will introduce controlled foreign corporation (CFC), interest deduction limitation and anti-hybrid rules. It will also modify its existing general anti-abuse rule..

Portugal: Competition and the right to compensation for damages

Act 23/2018, establishing the legal framework on the right to compensation for damages from infringements of competition law, was published on 5 June 2018. This legislative act transposes into Portuguese law the Directive 2014/104/EU of the European Parliament and of the Council, of 26 November 2014, which established common rules to all Member States on […]

Pimlico Plumbers: the self-employed v brand debate

By Paula Rome The widely reported decision in Pimlico Plumbers emphasises the risks of retaining control over staff. However, such control can be key to protecting an organisations’ brand and reputation in the marketplace. Where does this leave us? What does control mean?

What do employers need to know about whistleblowing policies?

By Antonia Blackwell In this instalment of our ‘Breaking Down the Handbook’ series, we look at whistleblowing policies, why they are needed, what they should contain and what traps employers need to avoid. What does whistleblowing mean?

I’m divorced, that’s it, right?

By Miranda Nairn There is a common misconception that once in possession of a decree absolute (the final decree dissolving a marriage), your divorce is done and dusted and you and your ex-spouse can walk off into the sunset, in opposite directions, never to see or hear from each other again. In fact, unless you […]

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A question of trusts

Offshore purpose trusts have come into their own as a flexible legal vehicle, with most centres now embracing them in one form or another. By Samantha Morgan and Philip Munro For many, a ‘trust’ suggests ­merely a legal arrangement facilitating the devolution of wealth within families. Trusts are, however, used to effect a range of […]

The hedge-able patch

Guernsey’s transparent and sensibly regulated regime, geographical location and wealth of on-the-ground expertise make it a safe bet for the domiciliation of hedge funds. By Gavin Farrell Guernsey is a European ­offshore jurisdiction from where hedge funds can be established outside the ­traditional Caribbean structure. Indeed, at a time of demanding corporate governance requirements, ­especially in […]

Do not disturb

In-housers have had it pretty much all their way of late, with strict pitch criteria meaning they can dictate terms and even get their law firms to do some menial work for their companies. It looks like that balance of power is not going unchallenged, however. As we reveal today, one City firm – which […]

Lovells, Slaughters bag roles on Icelandic banks’ recapitalisation

A group of UK and US firms has landed key roles advising on the $2.1bn (£1.28bn) recapitalisation of the Icelandic banking ­sector. Lovells equity capital markets partner Richard Brown is leading a team advising the Icelandic ­government on a deal that will see it issue bonds to the three new banks created to replace the […]

A better chance for CC

Clifford Chance has had a tough time in recent months – what with mass job cuts and plunging PEP, the firm has been desperately in need of some good news. Which is what seems to have just materialised: not only has the firm finally announced its 2009 partnership promotions, but it has taken steps to […]

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