Cloud computing: key issues for SMEs | SJ Berwin LLP

Legal Briefing

Although many definitions exist, broadly speaking ‘cloud computing’ is the outsourcing of specified IT functions via the internet (the cloud) to provide or receive services that would otherwise only be available if the end user had installed the appropriate hardware and/or software on desktops, or on local networks controlled by that organisation itself. Such services …

HMRC sharpens its tools to combat avoidance | Jones Day

Legal Briefing

A consultation document, ‘Disclosure of Tax Avoidance Schemes’ (the consultation document), has beenpublished in respect of proposed changes to the disclosure of tax avoidance schemes (DOTAS) regime, which are largely aimed at improving compliance and widening the scope of the types of transactions that are disclosable. It is clear that HMRC consider this legislation to …

ASEAN regional co-operation in design and patent rights | Rouse

Legal Briefing

Most members of the Association of Southeast Asian Nations (ASEAN) have enacted intellectual property (IP) laws either inherited from their colonial past or adopted later as part of a drive to modernise legislation. A shared desire to harmonise national laws in the region culminated in the adoption of the ‘ASEAN Framework Agreement on Intellectual Property …

Warranties and indemnities: what’s the difference? | The In-House Lawyer

Legal Briefing

The recession has seen a dramatic increase in litigation. While potential claimants frequently shy away from such action in a more buoyant economy, reasoning that the time and money involved could be better spent on other opportunities, every penny is now fought for tooth and nail. The changed economic climate increases the pressure on lawyers …

Walker Review | The In-House Lawyer

Legal Briefing

Sir David Walker published his final review of corporate governance in banks and other financial institutions on 26 November 2009 (the Review). This followed a period of consultation based on initial draft recommendations that were announced in July 2009. While the Review’s final recommendations do not depart hugely from the July draft proposals, the consultation …

Cross-border mergers | The In-House Lawyer

Legal Briefing

The Companies (Cross-Border Mergers) Regulations 2007 (the Regulations) came into force in December 2007 and implements Directive 2005/56/EC of the European Parliament and Council on cross-border mergers of limited liability companies. The Regulations provide for the merging of any two public or private limited liability companies resident in the EU (providing such a merger is …