Over the past couple of years, there have been many developments in the area of taxation domestically, at a European Union (EU) level and internationally that are relevant for in-house (tax) lawyers. This contribution highlights a selection these developments based on their relevance for in-house (tax) lawyers.
With technology playing an ever-increasing role in the workplace and the rapid growth in all forms of digital communications, many employers no longer face practical obstacles to facilitating employees working outside their normal working hours.
The law of defamation in Scotland is due to be reformed. Although there are similarities in defamation law in Scotland and England, in-house lawyers should be aware of upcoming developments, particularly where there are cross-border considerations.
In what some have described as a development ‘seismic’ in its potential consequences, in June 2021, the Law Commission launched a consultation concerning proposals to reform corporate criminal liability in the UK. The consultation seeks views on whether, and how, to improve the law relating to the identification and punishment of criminal offences committed by …
Continue reading “Corporate criminal liability in the UK: is change in the air?”
With public finances under sustained pressure, HMRC will clearly have to collect more tax, more quickly, with stable resource levels, while stimulating economic growth. This will require rapid decision making on what, or who, to pursue, and why. There will be more pressure on tax policy decisions in terms of where to draw the line …
Continue reading “Tax disputes – some predictions for the year ahead”
There are some significant differences in the process of litigation when HMRC is your opponent. Understanding those differences is essential when formulating the strategic approach to the dispute. This is not to say however that commercial litigation practice is of no relevance; increasingly there is a tendency for the tax courts to look to the …
The Investment Limited Partnership (Amendment) Act, 2020 (the 2020 Act) brought about much-welcomed updates to the Irish investment limited partnership (ILP) regime, ensuring that the ILP is a modern and efficient partnership vehicle.
A new piece of regulation: the entry into force of the FinSA and FinIA While the financial regulation landscape, inclusive of compliance, has kept evolving and increasing in the past 20 years, the architectural skeleton of the Swiss regulation landscape in this industry was entirely reviewed with the entry into force of two new bills …
Continue reading “Recent changes in the Swiss financial litigation landscape”
If, as according to Ian Stewart, chief economist at Deloitte, CFO’s believe that climate transition will re-shape the business environment and more than two-thirds expect significant or wholesale change in their own business as a result of the move to net zero, what do CLOs or general counsel think?
The In-House Lawyer (IHL): How has market uncertainty impacted London’s commercial litigation market over the past year, and how do you expect this to evolve?