This week the government has published the draft legislation for the residential property developer tax (“RPDT”) for technical consultation. RPDT is a new tax, intended to be imposed on companies carrying out residential property development from 1 April 2022, and described by the government as being introduced “to ensure that the largest developers make a fair contribution to help fund the government’s cladding remediation costs” ...
As it is known, starting from October 15 until December 31, 2021 (the deadline set for the end of the state of emergency), the obligation to possess – and to show on request – the “green pass” 1 has been extended to all workers, including those of the private sector, in order to allow their access to workplaces. With regard to this matter, Law Decree no ...
As we enter the final quarter of 2021, there are many things still to do and plan for before the end of the year. There are also some timing considerations given proposed legislative changes and the lead time needed to accomplish some of these items. You should be reviewing your year-end estate planning or business transition concerns NOW ...
The recent judgment in Kinli Civil Engineering Ltd v Geotech Engineering Ltd, HCA 2141/2020, is a reminder of the importance of choosing words carefully when drafting an arbitration clause, to ensure that it reflects the parties’ intentions as to how any disputes that may arise are to be resolved. Background The proceedings were instituted by the Plaintiff (K) against the Defendant (G) for sums, said to be due under a contract between them (Contract) ...
In Surrey County Council v Suez Recycling and Recovery Surrey Ltd [2021] EWHC 2015, the parties had entered into a number of agreements and England’s Technology and Construction Court had to determine what they had ultimately agreed should be the appropriate dispute resolution forum. The Court granted the application for a stay of the proceedings in favour of arbitration, under s.9 of the Arbitration Act 1996 (equivalent to s ...
A new report has found that men have substantially more private pension wealth than women, which may pose challenges when they divorce. In October 2019, Shoosmiths commissioned research to understand the gender gap in pensions and we found that a third of married couples and those in civil partnerships did not know that they were entitled to a proportion of their spouse’s pension on divorce ...
The Court of Appeal has overturned an earlier decision of the High Court in which guidance was given on the circumstances where a child might be able to give consent to the administration of puberty blockers ...
Background On 15 July 2021 the States of Deliberation (Guernsey's parliament) approved the Income Tax (Guernsey) (Amendment) Ordinance, 2021 (the "Ordinance") which makes a number of important amendments to Guernsey's Income Tax Law ...
A key concern for shipowners and lenders will be where to register these new vessels. In this briefing, we consider three factors that usually influence the choice of flag state: (1) financing considerations, (2) recognition for the flag and (3) speed, responsiveness and certainty. Introduction Choosing the flag state where a ship will be registered requires balancing different factors ...
Omega Patents, LLC, v. CalAmp Corp., Appeal Nos. 2020-1793, -1794, (Fed. Cir. Sept. 14, 2021) In its only precedential patent case this week, the Federal Circuit sent a case back for a third trial on the issue of damages. This appeal comes after the second jury trial, in which Omega accused CalAmp of infringing claims of four of its patents. In the prior appeal and the instant appeal, the Court affirmed on the underlying issues of infringement and validity ...
We would like to take this opportunity to remind our readers that the immovable property tax (“TOIP”) and Unused Land Tax deadlines for 2021 are fast approaching next Thursday (the 30th) of September 2021. The 2021 TOIP and Unused Land Tax payment can be submitted at any tax branch or any branches of the following banks: Canadia, ACLEDA, Vattanac, Cambodia Public Bank or ABA Bank ...
Please find, herein, the latest up-to-date digest of the most significant court decisions, concerning the conducting of internal investigations and the subsequent bringing of employees to disciplinary and material liability. Here are the key decisions of the Higher Courts of the Russian Federation, as well as precedents of regional judicial authorities, over the 2018 – 2021 period. 1 ...
[!<CDATA[ Article III standing is one of the most significant rubrics to determine a federal lawsuit’s justiciability. The Supreme Court significantly altered the standing calculus in TransUnion v. Ramirez, 141 S. Ct. 2190 (2021), particularly in putative class actions that allege bare statutory violations unaccompanied by actual harm ...
House Democrats recently released additional legislative proposals that, if passed, would affect several commonly used estate planning techniques. Among those proposals are three that would significantly impact some of the more common wealth transfer strategies. It is too early to tell whether this legislation has any chance of passing, but clients who are planning to use strategies that would be affected by these changes should watch carefully for future developments ...
September 16, 2021 By: John Epperson The COVID-19 pandemic will likely to be a concern and challenge for employers for longer than anyone had hoped or anticipated. As businesses adjust to what seems to be a “new normal” it is worth a reminder that COVID-19 infection can be a recordable illness on an employer’s Occupational Safety & Health Administration (“OSHA”) 300 Injury and Illness Log. OSHA’s recording criteria under 29 CFR 1904 ...
The government is consulting on much anticipated draft regulations fleshing out the details of the new notifiable event requirements introduced by the Pension Schemes Act 2021 ...
Employment cases involving teachers can involve particularly nuanced considerations for schools. It is not easy to balance safeguarding duties with employment law obligations. We look at a recent case which highlights this very issue. The welfare and safety of children is at the heart of every educational establishment’s ethos, but balancing safeguarding duties with the legal rights of teachers can present difficulties ...
Pensions form part of the assets that can be distributed between a couple on divorce/dissolution. This guide will provide you with an overview of what you need to know about pensions if you are separating or getting divorced. What pensions can be shared? Defined benefit/final salary schemes (for example public sector schemes) Defined contribution/money purchase schemes (for example personal pensions, SIPPS and some occupational schemes) Additional state pension ...
Introduction In the age of the Internet and technology, banking scams and fraud abound. Where such bank fraud is committed, it is often the case that the fraudster disappears and their identity remains unknown. How courts grant relief where the identity of the perpetrator of a bank fraud is unknown was addressed in two Malaysian court decisions in 2021: Zschimmer v Persons Unknown[2021] 7 MLJ 178 (Zschimmer); and Zschimmer v Persons Unknown (No 2)[2021] 3 CLJ 587 (Zschimmer No. 2) ...
Below, you will find some practical solutions to prepare you for the labour litigation in Russia. The peculiarity of labour disputes in Russia is that they seldom start with great financial demands from employees. They are more about the status of the organisation, its reputation and similar issues. However, practice shows that given the length and formality of litigation, financial claims, originally insignificant, can turn into fairly large claims, over time ...
On Monday, September 13, 2021, the House Ways and Means Committee released several markups of proposed legislation (the “House Tax Proposals”) intended to pay for various proposed spending initiatives. Importantly, the House Tax Proposals are not entirely consistent with the “General Explanations of the Administration’s Fiscal Year 2022 Revenue Proposals” (the “Green Book”) released by the U.S ...
On Sept. 13, 2021, the House Committee on Ways and Means released the remainder of its numerous tax reform proposals. The proposals will be subject to continued negotiations and are not law. But, the proposals are an indication of what may be coming soon ...
Another wave of COVID-19 has spread all over Thailand and is raising understandable concerns and generating uncertainty among the business community. With this series of infographics, we take this opportunity to guide you on the key measures and best practices to help you mitigate the effects of the COVID-19 pandemic on your business. Today, we guide you through the debt restructuring options available in Thailand for local or foreign investors ...
