VAT treatment of vouchers provided to employees under salary sacrifice You will no doubt have been made aware of the recent CJEU (formerly European Court of Justice) ruling in AstraZeneca. The case involved AstraZeneca and the retail vouchers that ...

A man has been taken to hospital after a he was hurt by a bull in Southland this afternoon.St John Ambulance tweeted that they had been called to Riversdale, 30 kilometres north-west of Gore, just after 4pm."Two vehicles attended...

As governments around the world battle to contain Coronavirus, the scale of economic disruption and impact on businesses cannot be underestimated. It is easy to see why some have predicted a rise in disputes work arising out of the unfolding global ...

A free agent after his release from Trabzonspor, what options are there for the 33-year-old ex-Nigeria international ahead of the new campaign? ......

The African football legends provided inspiration for many during their playing days ......

The Wekundu wa Msimbazi winger has been out for a considerable period as he was injured during international duty for the Taifa Stars ......

Police are investigating a house robbery in which a couple in Amanzimtoti, on the south coast of KwaZulu-Natal, believed to be in their 50s was stabbed. ......

Opinion on the way forward regarding the fate of the PSL campaign is still divided and the Amakhosi legend has weighed in with his views ......

Sandy Jensen's customer-service job at a Sam's Club in Fullerton, California, normally involves checking member ID cards at the door and answering questions. But the coronavirus has turned her into a kind of store sheriff.

What is EIOPA? What is the purpose of the Guidelines? Who do they apply to? On 1 July 2019, the European Insurance and Occupational Pensions Authority (“EIOPA”) published its consultation paper1 (the “<...

Pensions Regulator publishes details of first enforcement action for auto-enrolment non-compliance The Pensions Regulator has published its first section 89 report relating to breaches of the aut...

“We want to ensure that these crimes don’t pay.” Michael Caplan QC, Sentencing Council Member In an era where price fixing and anti-competitive practices attract fines measured in billions, the disparity associated with sentencin...

Starting 13 December 2014, businesses will be required to comply with the great majority of the rules set forth in the EU’s Food Information Regulation (1169/2011). The Regulation went into force on 12 December 2011 but provided for a long, 3-...

The Netherlands Authority for Consumers and Markets (the “ACM”) has ruled that arrangments concerning a new form of sustainably reared chicken, known as the ‘Chicken of Tomorrow’, which lead to other forms of chicken being re...

The Act of 15 December 2016 on Counteracting Unfair Use of Contractual Advantage in Trade of Agricultural and Food Products came into force and effect on 12 July 2017. The law confers additional powers on the President of the Office of Competition a...

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The EFRA Select Committee’s report into regulation of the water sector was published on 9 October 2018. Its key conclusions & recommendations are outlined below. Water transfers Water transfers should play an important role in increasing s...

Following the judgment in De Freitas v Chamdor Meat Packers [2015] JOL 33940 (GJ), when a company proposes to its shareholders the adoption of a new Memorandum of Incorporation, the shareholders should carefully consider the provisions of the new Me...

In recent years, there have been growing concerns over backdoor listings and shell activities in Hong Kong as a result of which new businesses have been able to be listed without going through the listing requirements contained in the Rules Gover...

Companies are facing difficult times with reporting, audits and meetings in view of the COVID-19  outbreak. In this update we take a look at the measures that have been announced this week to assist companies. Whilst we are seeing some creative...

On 10 April 2020, a Government Decree was issued that prescribes the application of different company law rules as part of the government’s Economic Protection Action Plan. This adds new opportunities for corporate decision-making to mitigate ...

The Community Infrastructure Levy (Amendment) (England) (No. 2) Regulations 2019 are due to come into force on 1 September 2019. The 2019 Regulations were introduced by the Government earlier this year, alongside their response to the technical cons...

Part 4 of 4 Compared to the rest of the world, OTT regulation is fairly advanced in Europe and subject to a completely different approach in Africa and Middle East. It seems that in this part of the world, OTT services are commonly banned to protect...

Precis The Department for Digital, Culture, Media & Sport (“DCMS”) have opened a consultation[1] which seeks stakeholder’s views on the proposed approach to the implementation of the European Electronic Communications Code Dire...

2020 looks set to be a significant year for privacy, cyber security and Internet content reforms in China and Hong Kong. On 20 December 2019, the Cyberspace Administration of China released the “Regulation on Governance of Internet Information...

The European Commission has announced proposals to amend the Enabling Regulation adopted in 1998. This forms part of the EC’s State Aid Modernisation Initiative. It will allow the EC to focus on larger more...

The European Commission (the "EC") presented two proposals on 5 December 2012, as part of its State Aid Modernisation initiative. The proposals will include amendments to two key State aid instruments, the Enabling Regulation and...

? The Solicitors Regulation Authority has undertaken consultation on proposed changes to the rules for solicitors employed by local authorities.  The SRA is proposing to amend rule 4.15(e) of the Practice Framework Rules, to ...

The court has recently considered the extent of disclosure required to satisfy the obligation of fairness in a consultation exercise in the case of R (on the application of Save our Surgery Limited) v Joint Committee of Primary Care Trusts  (&l...

The Local Government Pension Scheme (Amendment)(Governance) Regulations 2015 were laid before Parliament on 28 January 2015.  Issued under the Public Service Pensions Act 2013, these...

Key Principles The public law duty to consult is one aspect of the principle that public authorities should exercise fairness in the exercise of their functions. Where the duty to consult is imposed by statute, then the procedure to be adopted is al...

In R (on the application of Diocese of Menevia and others) v Swansea City and County Council1 (“the Council”), the Administrative Court was required to consider whether a change in policy made by the Council in respect of school transpor...

The Preparatory Committee for the Unified Patent Court (“UPC”) has published a consultation document providing the proposed fee structure of the UPC, a table of court fees, and details of the ceilings for recoverable costs. The consultat...

R (on the application of Tesco Stores Limited) v Forest of Dean District Council and (1) JD Norman Lydney Limited (2) Asda Stores Limited (3) Windmill Limited (4) MMC Land & Regeneration Limited1 The Court of Appeal, upholding a decision of the ...

The Court of Justice of the European Union (“CJEU”) publishes its ruling (the “Ruling”) on Maximillian Schrems v Data Protection Commissioner (the “Case”)   The Ruling in summary This morning (6 October 2015)...

Background Since coming into force in 2013, the EU Timber Regulation 995/2010 (“Timber Regulation”) has placed a due diligence obligation on businesses, requiring systems to be put in place to minimise the possibility that illegally harv...

The UK's Treasury Select Committee released a report into crypto-assets on 19 September.  The Committee’s key conclusion is that regulation of crypto-assets is necessary. Striking a negative tone, it identifies the problems of volatile pr...

A new set of rules, the York Antwerp Rules 2016 (the “YAR 2016”) has been adopted by the Comité Maritime International.  They are based on the previous versions of the York Antwerp Rules (the “YAR”) with some nota...

Background - The 2018 Periodic Review The Office of Rail and Road (“ORR”) has recently published its conclusions (the “Conclusions”) following its initial consultation in relation to the creation of the 2018 Periodic Review ...

What is the purpose of the Consultation? The Office of Rail and Road (the “ORR”) is engaged in the 2018 regulatory review of Network Rail, known as the 2018 Periodic Review or “PR18”. PR18 will determine what Network Rail mus...

Background As part of the 2018 periodic review (“PR18”) of Network Rail, the Office of Rail and Road (“ORR”) is reviewing the way in which the charges that operators pay to access the rail network are calculated. This review ...

Background The Office for Rail and Road (“ORR”) has opened a consultation on its proposals to introduce a voluntary binding Alternative Dispute Resolution (“ADR”) scheme for the resolution of consumer complaints in the rail s...

Executive Summary The European Commission has consulted on an implementing regulation which will provide additional detail for procedures and criteria to be followed by service facility operators in order to satisfy their obligations under Directive...

Background The Competition and Markets Authority (“CMA”) has recently published draft guidance on its approach to assessing rail franchise awards under its merger control powers (the “Draft Guidance”)1. The guidance has been ...

Intro / Summary The Supreme Court has refused to grant Emirates permission to appeal the Court of Appeal’s decision in the joint case of Gahan v Emirates and Buckley and ors v Emirates meaning the Court of Appeal’s decision to award comp...

Background Following the recommendations of the Competition and Markets Authority (“CMA”), the Department for Transport (“DfT”) ran a consultation seeking views on the introduction of a “public service obligation levy&r...

Background The Office of Rail and Road (the “ORR”) has issued its final determination (“Final Determination”) on the regulatory review of Network Rail (“NR”), known as the 2018 Periodic Review (“PR18”)...

On 2 December 2019, the European Council agreed to update Regulation 1371/2007 (the “Regulation”) on rail passengers’ rights and obligations. The proposed amendments to the Regulation aim to strengthen the rights of passengers wher...