In Edenred (UK Group) Ltd v (1) Her Majesty’s Treasury (2) Her Majesty’s Commissioners for Revenue and Customs (HMRC) (3) National Savings and Investments [2015] UKSC 45, the Supreme Court unanimously dismissed Edenred’s challenge ...

In Edenred (UK Group) Ltd v (1) Her Majesty’s Treasury (2) Her Majesty’s Commissioners for Revenue and Customs (3) National Savings and Investments [2015] UKSC 45, the Supreme Court unanimously dismissed Edenred’s challenge to Her ...

Case comment: (1) Lancashire Care NHS Foundation Trust and (2) Blackpool Teaching Hospitals NHS Foundation Trust v Lancashire County Council [2018] EWHC 200 (TCC) Summary In a recent judgment of the new head of the TCC, Fraser J, Lancashire County ...

The law on force majeure differs from country to country, not least between common law and civil law jurisdictions. We have produced a both a Global Guide to Force Majeure and an Asia-Pacific Guide to Force Majeure that provides some preliminary ad...

There are fundamental changes to the UK’s immigration rules in the pipeline. These will result in a new immigration system applying to non-British and Irish citizens and will not just therefore mean changes to the existing provisions in respect of y...

There are fundamental changes to the UK’s immigration rules in the pipeline. ...

The Treasury Select Committee’s report highlights the recent calls for meaningful reform to the business rates system.  The concerns have been growing, culminating most recently in a letter signed by over 50 retail bosses to the Chancello...

Eversheds Sutherland property column: November 2019 Taking property off-plan involves a whole host of extra considerations, and prestigious tenants looking for new high profile headquarters or bespoke office space require comprehensive landlord and ...

The Supreme Court has issued an important decision which considers whether land can be registered as a town or village green where that land has been acquired by a statutory undertaker and is held for purposes that are inconsistent with the use of t...

Colour Weddings Ltd v Ritchie Roberts (Valuation Officer) [2019] UKUT 385 (LC) The issue of how a property undergoing redevelopment should be treated for rating purposes hit the headlines a few years ago with the case of Monk v Newbegin. That case e...

SARS-CoV-2 ("Corona") The SARS-CoV-2 virus, also referred to as "Corona", has reached Germany with significant effects across all industries. This article aims at answering the specific issues which communities of condominium owners and administrato...

Listen as our panel answer some of the most common questions clients have asked us over recent weeks as well as digging into more detail around how your business should proceed with specific legal and technical challenges. A recording of the session...

Overview for owners and occupiers 1. Introduction 1.1. In the current climate many businesses are faced with the difficult decision as to whether they can continue with their operations at this unprecedented time; none more so than those who operate...

The past weeks have seen several pieces of key UK legislation enacted with almost unprecedented speed, as the government and Parliament sought to deal with the rapidly escalating coronavirus pandemic. The Coronavirus Act 2020 received Royal Assent o...

By Decree No. 206 On Declaring Non-Working Days in the Russian Federation dated 25 March 2020 ("Decree No. 206") the President of the Russian Federation announced that from 30 March 2020 until 3 April 2020 would be considered non-working days in the...

From 20 March, UK pubs, restaurants and cafes have been closed as part of the government response to COVID-19. In an effort to stay afloat many food businesses are looking to diversify, with some offering takeaway and pick up services for the first ...

The SFO finally issues long-awaited definitive guidance as to the expectations for corporate defendants seeking to gain cooperation credit The Serious Fraud Office (SFO), the UK authority responsible for prosecuting and investigating serious or com...

On 2 April 2019, the European Commission issued a press release regarding its State aid investigation into aspects of the UK controlled foreign company (CFC) rules. This press release explains that certain aspects of the CFC rules under investigatio...

Mergers and acquisitions (“M&As”) involving privately held companies in South Africa entail various legal, financial and other issues. Advanced preparation and an understanding of the fundamental practical and legal issues concerned ...

Customs official banished to a remote area after being caught smuggling.

For companies that are financially stressed or distressed, a sale of the company or its business and assets might be the best exit route for its stakeholders. The desire to exit through a sale is often the preferred method for financial creditors wh...

The European Commission published new Regulations on harmonised requirements in respect of sustainability-related disclosures and benchmarks contributing to sustainable finance (EU/2019/2089) (the “Disclosure Regulation”) in the Official...

The Financial Conduct Authority (the “FCA”) sent a letter to all UK regulated asset managers on 27 February 2020 (the “Dear CEO Letter”), to encourage the sector to prepare for the cessation of the sterling London interbank o...

Barlow v Wigan Council [2019] EWHC 1546 (QB) The claimant, Deborah Barlow, brought a claim against the defendant, Wigan Metropolitan Borough Council for a trip which occurred on 21 September 2018. The claimant was walking along a path in Abram Park,...

  Practice and Procedure Patel and another v Patel and others [2019] EWHC 2643 (Ch) This case looks at the obligations of defendants under CPR Part 16.5 when preparing their defences and very clearly sets out that defendants: (a) must say which...

Practice and procedure Wickes Building Supplies Ltd v Blair [2019] EWCA Civ 1934 An employee had an accident at work. The court had to determine whether the claimant should be allowed to rely upon a witness statement which had not been filed and ser...

A guidance note for clients Empty rates As part of its policy to encourage the use and occupation of empty buildings, the Government has introduced the Rating (Empty Properties) Act 2007 (the 2007 Act). Under the 2007 Act, with effect from 1 April ...

Introduction On 5 July 2019, the Minister of Environment, Forestry and Fisheries, Barbara Dallas Creecy, published a notice requiring that when submitting an application for environmental authorisation in terms of regulation 19 and regulation 21 of ...

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Whilst each case will ultimately need to be assessed on its merits, we have set out below what we consider to be the key factors for all UAE creditors to take into account when deciding whether to start the enforcement process in India. These factor...

By East-West Center HONOLULU (October 4, 2019)—President Donald Trump first laid out a vision for a “free and open Indo-Pacific” at the November 2017 Asia-Pacific Economic Cooperation (APEC) Summit in Vietnam. From the start, statements describing the emerging US Indo-Pacific strategy have recognized the central role of Southeast Asia. The US approach to the Indo-Pacific focuses on three vital areas: enhancing shared prosperity, championing good governance and civil society, and ensuring a peaceful and secure regional order. Two recent visitors to the East-West Center described the potential role of the 10-member Association of Southeast Asian Nations (ASEAN) in the US Indo-Pacific strategy and spelled out several steps that the United States needs to take to strengthen US-ASEAN...

This is a summary only. Click the title for the full article, or visit www.EastWestCenter.org/Research-Wire for more.

  The recent Court of Justice decision in Finanzamt Trier v Cardpoint GmbH (Case C-42/18), released on 3 October 2019, has decided that operators of automated teller machines (“ATMs”) must now charge VAT on their fees for services t...

In the midst of the current COVID-19 pandemic, businesses have been faced with a series of international tax questions on residence, permanent establishments and taxing rights of employee income. The general ambiguity of some of these tests does not...

Retroactive reduction of advance tax payments for 2019 ... Due to the coronavirus crisis, many taxpayers can expect their income to collapse considerably in 2020, leading to losses that can be offset against tax payments. Such losses can be off...

Summary The UK Government has recently announced the zero-rating for supplies of PPE equipment and E-Publications from 1 May 2020.  E-Publications means electronically supplied books, brochures, pamphlets, newspapers, magazines, journals a...

On Monday, the Home Secretary, Theresa May, launched the consultation document for the proposed permanent annual limit on non-EU economic migration. At the same time, details of a temporary limit to operate in the interim period until April 2011 wer...