The HMRC policy on deduction of VAT on costs relating to investment management activities of an occupation pension scheme has altered with effect from 3 February 2014. The HMRC has confirmed that a pension scheme employer may be entitled to deduct VAT paid on services relating to the administration of its pension scheme and management of assets of the pension fund ...
When Shakespeare said we should kill all lawyers he was not referring to Magic Circle corporate or TMT partners, they had not been invented yet; and conveyancing and private client work were in their infancy. No, what he had in his sights were litigators and two hundred and fifty years later Dickens aimed his withering fire at the chancery lawyers in Bleak House ...
On January 31, 2014, the Supreme Court of Canada released its decision in A.I. Enterprises Ltd. v. Bram Enterprises Ltd., 2014 SCC 12. This is an important commercial decision as it clarifies and narrows the scope of the tort of unlawful interference in economic relations. Canadian businesses will also welcome the Court's reference to commercial certainty as one of the principal reasons to clarify and limit the scope of this tort ...
Following a period of consultation, the Government has confirmed that legislative changes will be made to ensure that “protected persons” will not be affected by the statutory amendment power being introduced as part of the abolition of defined benefit contracting-out ...
The European Securities and Markets Authority (ESMA) has recently published a Q&A document on the application of the Alternative Investment Fund Managers Directive. The Q&A includes information on a number of matters, including the application of the remuneration rules. A copy has been added to the resources page of our AIFMD microsite ...
The Government has announced that the right to request flexible working will extend to all employees from 30 June 2014. At the moment, only employees who have children under 17 (18 if the child is disabled) or other caring duties are able to request flexible working under the statutory regime. The new provisions had been due to come into force in April but delays to the Children and Families Bill caused a set-back. The Bill is expected to receive Royal Assent in March ...
Last year, we reported on the Employment Tribunal’s decision in Walker v Innospec Limited (ET 2411316/2011) that a pension scheme’s failure to provide survivor’s benefits for civil partners equal to those provided for spouses was unlawful discrimination ...
Reform Scotland, the Edinburgh-based think tank, has proposed a wholesale reform of the UK public and private sector pension system. In its paper The Pension Guarantee, published on 27 February and available in full here, it identifies a number of issues with the current system and sets out recommendations for a possible solution ...
Every year, several judgments are rendered in penal law cases involving occupational health and safety issues. However, judgments in an occupational health and safety context resulting from the laying of criminal negligence charges are more rare. While the sections of the Criminal Code1 which facilitate the filing of criminal negligence charges are now ten years old2, criminal negligence convictions in Quebec based on breaches of section 217 ...
Unlike in federal court, it is unclear in Florida state courts when the duty to preserve evidence arises. Ostensibly, under Florida law, there is no legal duty to preserve evidence until a discovery request is made. While there is no doubt that a party can be sanctioned for failing to preserve evidence after it has a duty to do so, several Florida courts have sanctioned parties for failing to preserve evidence even when there was no such duty under Florida law ...
Misrepresentations and unfounded assertions of fact made to a party during pre-contractual negotiations can come back to bite you if they induce that party to enter into the contract. The Supreme Court case has emphasised that misrepresentations made to a non-contracting party can also result in liability for the party that made the misrepresentation ...
Same sex couples will have the right to marry in England and Wales from 29 March 2014. Generally, same sex marriages will be treated in the same way as opposite sex marriages. However, in occupational pension schemes, surviving same sex spouses need only be treated in the same way as surviving civil partners and not as opposite sex spouses ...
There are many famous cases where trademarks and passing off come into contact with unofficial merchandising and the right holder has been unsuccessful. They range from the fictional character Tarzan, to the rock band Linkin Park, to Diana Princess of Wales. There is no such thing as a matter of UK law as a free standing general right by a famous person (or anyone else) to control the reproduction of their image ...
THE FACTS On January 22, 2014, the Court of Appeal of Québec confirmed the 2012 decision of the Superior Court of Québec in Gilman v. Fieldturf Tarkett inc.2 At issue in this case was whether the payment of so-called “phantom share” bonuses were to be paid to employees whose employment was terminated by the company. The incentive program at issue was established for certain non- shareholder key employees of the company ...
There are many famous cases where trademarks and passing off come into contact with unofficial merchandising and the right holder has been unsuccessful. They range from the fictional character Tarzan, to the rock band Linkin Park, to Diana Princess of Wales. There is no such thing as a matter of UK law as a free standing general right by a famous person (or anyone else) to control the reproduction of their image ...
On March 5, 2014, the US Supreme Court rendered a 7-2 decision reinstating a $185 million arbitration award in favor of the BG Group against Argentina under the UK-Argentina bilateral investment treaty (BIT). The Supreme Court held that the Court of Appeals for the DC Circuit erred in deciding de novo, and without deference to the tribunal’s award, the issue of the arbitrators’ jurisdiction ...
On February 21, 2014, the Federal Circuit’s 6-4 majority en banc ruling in Lighting Ballast Control vs. Philips Electronic North America retained the standard of de novo appellate review of district court claim construction rulings, whereby the scope of the patent grant is reviewed as a matter of law ...
As we indicated a few months ago, the partial reform of the intellectual property law continues its journey towards the Lower House of the Spanish Parliament. On Friday, February 14, the Cabinet approved the text of the preliminary bill, which must now get the green light from the consultative bodies and be debated in Parliament as a bill before its definitive approval. The main lines of the approved text are those we advanced in our previous post: 1 ...
For many HR professionals the responsibility for ensuring that their organisation can continue to employ migrant workers falls squarely at their door. This can prove daunting, especially for those with little or no business-immigration experience ...
On 3 March 2014, the Government presented the bill ”Enhanced competition supervision” (Sw: “Förbättrad konkurrenstillsyn”) (Governmental Bill, prop. 2013/14:135) which contains several suggested changes to the Swedish Competition Act which relate, inter alia, to leniency and the possibility to suspend time limits during merger control assessments ...
Union Organizing Efforts in the Southeast Appear to be on the Rise - and in an Increasingly Union-Friendly Environment In the labor world, 2014 has started out with a bang. We have seen a hotly contested union election at Volkswagen in Chattanooga make national news culminating in an employer victory. Commentators have openly questioned whether this portends an era of reinvigorated union efforts to gain a toehold in the historically company friendly Southeast ...
Westshield Limited v David and Lisa Whitehouse [2013] 3576 EWHC (TCC); Akenhead J, 18 November 2013Executive SummaryIn this decision the TCC considered the impact of a CVA ("Company Voluntary Arrangement") on an adjudication decision and confirmed that challenges to the enforcement of adjudicators' decisions are not necessarily limited to jurisdictional or breach of natural justice arguments ...
NEW CVM DECISION SIMPLIFIES TRANSACTIONS INVOLVING PRIVATE INVESTMENT IN PUBLIC EQUITY (PIPEs) At a meeting held on January 7, 2014, the majority of the Brazilian Securities and Exchange Commission (“CVM”) Board (Colegiado) accepted the appeal lodged by João Fortes Engenharia S.A., within the context of CVM Proceeding No ...
The Department for Work and Pensions (DWP) has issued its response to the consultation on the exemption of certain categories of worker from the scope of automatic enrolment. While the DWP considered a range of potential exemptions, it has decided that exemptions are only appropriate in a limited number of situations ...
A decision of the Court of Justice of the European Union (CJEU) in 2011 appeared to limit the options for large television companies seeking to prevent unlicensed viewing. It was held in that case, involving the Football Association Premier League Ltd, that the use of foreign decoders to broadcast Sky television in public places could not be prevented because of EU competition rules ...
