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The Board of the Privy Council has provided clarity in relation to the scope of duty principle in the recent case of Charles B Lawrence & Associates v Intercommercial Bank Limited (Trinidad and Tobago) [2021] UKPC 30.
Towards the end of last year, in Smith v Fonterra [2021] NZCA 552 ("Fonterra"), New Zealand's Court of Appeal provided a counterweight ruling to the Dutch Milieudefensie claim (on which, see our briefing).
In the second episode of our Talking. Sustainability. podcasts on "substance", Tax Associate Tom Margesson and Tax Knowledge Counsel Laura Hodgson discuss a recent policy proposal: the EU's draft Directive targeting the misuse of 'shell entities' (also referred to as 'ATAD III').
A regular briefing for the alternative asset management industry.
In amongst the blizzard of press releases and policy documents emanating from the Department of Levelling Up, Housing and Communities since the New Year is a consultation called "Reforming the leasehold and commonhold systems in England and Wales". It is important for the commercial real estate sector because it contains new proposals which could tip the balance in mixed use buildings between residential leaseholders on one hand and freeholders and commercial leaseholders on the other hand.
HMRC has published new guidance (Revenue and Customs Brief 2/22) relating to its policy on the VAT treatment of early termination fees and compensation payments paid pursuant to contractual provisions.
Our annual briefing highlighting the key 2021 legal developments which impact the funds' industry and previews what can be expected in 2022.
In this episode, Knowledge Counsel Anna West, Senior Associate Moji Oyediran and Associate Elliot Roberts take a look at some of the key developments in recruitment and retention. Due to current labour shortages and what has been termed 'the great resignation', recruiting and retaining employees has and continues to be a key priority for many businesses.
In the second Travers Smith tax podcast on the new Uncertain Tax Treatment rules, Tax Partner Simon Skinner and Tax Senior Associate Hugh Brooks discuss what an "uncertain tax treatment" will include. The first in the series, an introduction to the rules, can be found here.
The UK Government has announced plans for a "Brexit Freedoms" Bill which would make it easier to change retained EU law. It is also considering a series of other measures with implications for retained EU law.
France's data protection regulator (the CNIL) has imposed hefty fines on Google (€150m) and Facebook (€60m) for making it more difficult for users in France to reject cookies than to accept them. The companies also face penalties of €100,000 per day of delay if they fail to simplify the reject mechanism within 3 months.
Travelling. Seamlessly. podcast series
Welcome to the sixth edition of our quarterly disputes newsletter, which covers key developments in the dispute resolution world over the last three months or so.
A regular briefing for the alternative asset management industry.
In our latest Travers Smith tax podcast (the first in a series of two on this topic), Tax Partner Simon Skinner and Tax Senior Associate Hugh Brooks introduce the new rules relating to uncertain tax treatment following the latest draft HMRC guidance released on 18 January 2022.
In this episode, Technology & Commercial Transactions Senior Associate, Mike Cuthbertson, discusses the topic of "greenwashing" in a consumer-facing context: what it is, why it should be on your radar and practical steps you can take to avoid it becoming a problem.