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Where a legacy under a will is left to a party that does not appear to exist, or at least cannot be identified, this can intensify what is an already traumatic experience for the deceased’s loved ones. When this happens, who should receive the legacy? In the recent petition by Vindex Trustees Limited [2021] CSIH 46, the Inner House of the Court of Session declined to provide directions on this question ...

Dinsmore & Shohl LLP | December 2023

The U.S. Department of State has released details on a proposed pilot program testing the agency’s ability to resume domestic visa renewals for certain nonimmigrant visa categories and to study the effect the program has on reducing visa wait times worldwide. The program will begin on January 29, 2024 and end on April 1, 2024 ...

Shoosmiths LLP | October 2023

Only five months after its first reading on 17 May 2023, the future is already in doubt for key aspects of the Renters (Reform) Bill. The changes proposed by the Bill include the abolition of ‘no fault’ evictions under section 21 of the Housing Act 1988, meaning that landlords would be required to rely on the more combative section 8 process ...

TSMP Law Corporation | August 2023

Stefanie Yuen Thio’s journey has been shaped by a modest Asian upbringing that instilled a strong sense of responsibility to contribute to society. “I want to make a difference, because I believe I have been tremendously blessed – having grown up in Singapore, having had the opportunities I have had, being able to apply my God-given skills. It’s my obligation to use all that experience and ability to do some good ...

The Philippine Securities and Exchange Commission ("SEC") issued SEC Memorandum Circular No. 17, series of 2023, titled Extension of Amnesty Applications until 06 November 2023 (SEC MC No. 17-2023 or the "Circular") to grant a final extension up to November 6, 2023 for amnesty applications for late and non-filing of general information sheets ("GIS"), annual financial statements ("AFS"), as well as non-compliance with SEC Memorandum Circular No ...

Delphi | February 2009

The European Commission has once again showed that violations of the competition rules can be very expensive for companies. On 12 November, the European Commission fined four car glass manufacturers over SEK 13 billion for a market partitioning cartel ...

Shoosmiths LLP | November 2023

Chancellor Jeremy Hunt delivered the Autumn Statement on 22 November 2023. In total, it contained 110 proposed measures for delivering UK growth. From a pensions perspective, the focus was on consolidation of the UK pensions industry through: Taking forward the Mansion House reforms, starting with steps to increase consolidation within the UK pensions industry ...

Oregon residential developers have many factors to consider when constructing and later transitioning community association projects to a homeowners association or condominium owners association. There are various concerns to address at each phase of the project, from financing to turnover. Being mindful of these considerations and clearly stating the transition plan can make things easier for both developers and community associations in the long run ...

Buchalter | February 2024

By: Stephen Best, Clayton Barnett, and Brian Adkins February 7, 2024 Whether you are a passionate supporter of college athletics or a casual sports fan, nearly everyone has heard the three letters, NIL. NIL (or name, image, and likeness) has quickly become part of the national sports lexicon ever since the United States Supreme Court opened the door for student-athletes to receive monetary compensation under National Collegiate Athletic Association v. Alston in 2021 ...

Shoosmiths LLP | August 2023

New Charity Commission guidance may have dropped the phrase “ethical investment” but the need for charities to understand whether they must, should or can invest in line with their ESG aspirations has never been more pressing, as the UK Government presses ahead with its new oil rush following the recent announcement that more than 100 oil and gas drilling licences will be granted for the North Sea in the autumn ...

Mamo TCV Advocates | August 2023

  Partner Dr Christine Calleja secured her position on the Council of the Malta Chamber of Advocates in the election held earlier this week. The Council’s responsibility involves the management and operation of the chamber over the forthcoming three-year period, extending until 2026. The Malta Chamber of Advocates functions as the official body representing warranted advocates who have been admitted to practice at the Bar of Malta ...

Mamo TCV Advocates | June 2022

The partners and staff of Mamo TCV have made a donation to Jesuit Refugee Service (Europe) who are assisting those fleeing the war in Ukraine. JRS is an international Catholic organisation with a mission to accompany, serve and advocate for the rights of refugees and others who are forcibly displaced. This contribution is one of a number of initiatives that form part of Mamo TCV’s commitment towards creating a better society ...

World Services Group | March 2019

Legal networks allow independent firms to act as a unified group for better client service.  Lawyer Sasha Stepanova was working just hours before Christmas to close a deal for a corporate client when a situation arose where she urgently needed a Dutch lawyer to review a new document. There was no time to spare. As a member of the World Services Group (WSG) law firm network, she called WSG member Johan Boeren directly in the Netherlands ...

Kudun and Partners | December 2021

On November 27, 2021, our partners, associates and staff visited the New Life Orphanage in Kanchanaburi Province and hosted lunch and dinner for children at the center. The New Life Orphanage is a center that supports and cares for more than 70 resident children, many of whom were abandoned by their parents at birth ...

Recent bills in the U.S. House of Representatives and Senate demonstrate legislators’ concerns about several issues related to nonprofits, including: (1) admissions practices at institutions of higher education; (2) cross-border grantmaking by U.S ...

Carey Olsen | October 2023

The Government of Jersey has published an update on the implementation of mandatory Energy Performance Certificates for Jersey in relation to commercial and residential property. The update confirms that the planned new legislation will establish a framework for Jersey Energy Performance Assessments (JEPA), which will be the Jersey equivalent to Energy Performance Certificates (EPCs). This name change is to ensure that it is clear the Jersey assessments differ from those in the UK ...

Makarim & Taira S. | November 2008

To ascertain compliance with laws and regulations relating to excise, on 23 June 2008 the Minister of Finance issued Regulation No. 91/PMK.04/2008 regarding Excise Audits, to conduct excise audits on factories, warehouses, importers, distributors, and anyone who uses imported goods that have been granted an excise exemption. The regulation came into force on 15 August 2008. The form of the audit can be a general audit, special audit, or investigative audit ...

Makarim & Taira S. | November 2008

After the enactment last year of the Investment Law, a new "negative list" of investment fields closed or conditionally open for investments was issued by Presidential Regulation No.77 of 2007. This has been amended by Regulation No.111 of 2007 ...

Shoosmiths LLP | June 2021

MP Dr Liam Fox provided his support to a draft bill recently placed before parliament focusing on individuals with Down’s Syndrome. He has been working on the bill with a Down’s Syndrome Association in Portsmouth. If the draft bill passes through parliament and receives royal assent, the Down’s Syndrome Act will come into force. Its focus is on improving provision for those with Down’s Syndrome which includes education, health, social care and employment ...

Shoosmiths LLP | November 2021

All charities face some risks. The risks your charity might face will depend on factors such as its size, funding and activities. Recently we considered managing those risk at our inaugural charity trustees roundtables ...

  The recent Winter Olympic Games and the conclusion of the Six Nations rugby were just two of many sporting events, large and small, that have been welcoming back fans (in accordance with local laws and restrictions) over the last several weeks.  As we continue to live with COVID-19, it is crucial that organisers of sporting and other events are aware of health and safety requirements and their duty of care towards attendees ...

Embezzlement and fraud within nonprofit organizations has reached epidemic proportions. According to the Association of Certified Fraud Examiner’s (2020) Global Study which contains an analysis of 2,504 cases of occupational fraud that were investigated between January 2018 and September 2019, 70 percent of frauds occurred in nonprofit organizations ...

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