‘Fixed establishment’ concept clarified in EU VAT ruling
Having two group companies based in different EU countries does not, on its own, alter where VAT is to be assessed as arising in cases where one of the companies […]
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DORA standards should spur contract remediation work, say experts
Financial institutions and technology providers can achieve cost-effective compliance with operational resilience laws globally by using managed legal services to deliver necessary updates to their processes and suite of contracts, […]
Continue Reading →Alcohol duty in the UK
The UK’s alcohol duty was reformed from 1 August 2023, removing some of the differentials in rates that existed between types of alcohol – in arguably the biggest reform of […]
Continue Reading →When the tax tribunal can intervene to fix your mistakes
The effect of a spreadsheet rounding error was recently corrected by the UK’s First-tier Tax Tribunal (FTT) in a case that revolved around whether a taxpayer could obtain entrepreneurs’ relief […]
Continue Reading →Businesses urged to review AI policies as Ireland prepares to implement EU AI Act
Following the formal adoption of the EU Artificial Intelligence Act (EU AI Act), the Irish government has launched a public consultation on the national implementation of the new legislation. Read […]
Continue Reading →Pensions Ombudsman decisions offer reassurance around risks of providing online systems
Two recent decisions of the UK Pensions Ombudsman (PO) place the onus on the scheme member to use providers’ online systems correctly and to switch to alternative means of communication […]
Continue Reading →Further Scottish short-term let amendments needed to lessen regulatory burdens
The Scottish government is seeking to address some of the overly restrictive aspects of the short term let licensing rules, but the measures may not be enough to tackle “unnecessary” […]
Continue Reading →ECOFIN fails to reach agreement on ViDA VAT reporting package
At the ECOFIN meeting on 21 June, the EU Council exchanged views on the VAT in the Digital Age (ViDA) package. However, Estonia continues to block the second pillar of […]
Continue Reading →German Federal Court decides on ‘clawback’ risks for lenders
After a recent ruling of Germany’s Federal Court of Justice, an insolvency expert has warned banks of high clawback risks when granting additional securities to a debtor with doubtful solvency. […]
Continue Reading →EU ministers align on tougher greenwashing rules
After the EU Council of ministers suggested changes to the Green Claims Directive, an advertising regulation expert has advised businesses to prepare now for implementing the new rules. Read Complete […]
Continue Reading →HMRC plans to crack down on tax evasion as criminal cases rise by 49%
Any UK taxpayer that has unpaid tax should take professional advice to try to avoid HM Revenue and Customs (HMRC) pursuing a criminal investigation amid a rise in cases, an […]
Continue Reading →Clarity on compensation events in Hong Kong SAR NEC forms can help to avoid construction disputes
A thorough understanding of the types of compensation event (CE) clauses used in the New Engineering Contract (NEC) – increasingly the standard form contract of choice in the Hong Kong […]
Continue Reading →PODCAST: The UPC’s first year, and how Germany’s court digitisation could cause rise in mass claims
One year into the new system governing patents in Europe, Judith Krens tells us that the UPC has been a success in unusual and unpredictable ways, and Alessandro Capone says […]
Continue Reading →How breach of warranty claims can arise and be pursued
Ensuring a breach of warranty claim is notified properly, complies with the requirements of the share purchase agreement (SPA), and includes all relevant details of the alleged breach is key […]
Continue Reading →ECCTA: ‘failure to prevent fraud’ offence will create culture shift amid UK fraud epidemic
The new criminal offence of failure to prevent fraud will likely result in a transformational corporate culture shift with respect to how fraud is viewed amid an ongoing fraud epidemic […]
Continue Reading →ECCTA: ‘failure to prevent fraud’ offence will create culture shift amid UK fraud epidemic
The new criminal offence of failure to prevent fraud will likely result in a transformational corporate culture shift with respect to how fraud is viewed amid an ongoing fraud epidemic […]
Continue Reading →Two-step test proposed for combination medicines’ SPCs eligibility
Pharmaceutical companies will find it harder to obtain supplementary protection certificates (SPCs) for so-called ‘combination’ medicines in future if the EU’s highest court follows a recent opinion issued by one […]
Continue Reading →UK ruling highlights strength of exclusive jurisdiction clauses
A recent High Court ruling in the UK has underscored the difficulty of bringing claims in England in contractual situations where there is an exclusive jurisdiction clause favouring an overseas […]
Continue Reading →UK copyright law: the basics
Copyright gives authors of works rights to control the use or commercial exploitation of the works that they have created. Read Complete Article
Continue Reading →EU multinationals must prepare to meet new public disclosure obligations
Multinational enterprises (MNEs) operating in the EU that exceed certain size thresholds will soon need to publicly disclose financial and non-financial information in line with the EU Public Country-by-Country (CbC) […]
Continue Reading →EAT provides guidance on holiday pay after UK Supreme Court’s ruling in Agnew
Anthony Convery tells HRNews about the Employment Appeal Tribunal’s decision in British Airways v De Mello and its impact on holiday pay Read Complete Article
Continue Reading →Employers taking ‘wait and see’ approach before US presidential election
US lawyer Scott Le Blanc tells HRNews about the expansion of ‘protected concerted activity’ and its impact on employers in the US Read Complete Article
Continue Reading →Waiver of future claims in settlement agreement possible, rules EAT
Anne Sammon tells HRNews about settling claims in compromise agreements following the UK Employment Appeal’s ruling in IBM v Clifford Read Complete Article
Continue Reading →Pension trustees must ensure clear communications to members if overpayment issues arise
Pensions scheme trustees must ensure that communications with members are comprehensive and unambiguous, particularly where there are uncertainties over benefits and where potential overpayment investigations are ongoing, the Pensions Ombudsman […]
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