In Fishbourne Developments Limited v Stephens, the Court of Appeal emphasised the importance of applying commercial common sense and considering the relevant factual background to a case when interpreting contracts. Fishbourne, a developer, had the benefit of an option to acquire a 117 acre farm in West Sussex ...
Dubai is the fastest growing healthcare market within the GCC and is becoming an increasingly attractive sector for investors. In this inBrief article we explain the key drivers behind this growth and set out the options available to investors wishing to enter the Dubai healthcare market ...
The COVID-19 pandemic has lasted for over four months, and there is no sign that the number of new cases will decrease soon, though many states, companies and service providers are proceeding with the re-opening of business. The unexpected downturn in the economy caused by the pandemic has adversely affected VC financing opportunities for startups ...
China has traditionally restricted foreign investment in the retail and wholesale sectors with the aim of nurturing strong domestic players before their foreign counterparts would be allowed to enter the country. Since becoming a member of the World Trade Organisation, China has gradually opened up its distribution sector to foreign investment ...
China has traditionally restricted foreign investment in the retail and wholesale sectors with the aim of nurturing strong domestic players before their foreign counterparts would be allowed to enter the country. Since becoming a member of the World Trade Organisation, China has gradually opened up its distribution sector to foreign investment ...
Key Points The third Golden Door iteration resulted in a common refrain: San Diego County has not yet reached the high bar for greenhouse gas mitigation (GHG) measures under CEQA Enforceability is a significant component of a CEQA compliant GHG mitigation measure In a nod to the recently approved Newhall Ranch plan, the Court of Appeal outlined the contours of acceptable carbon offset programs, both within and outside California In Golden Door Properties, LLC, v ...
For those of us in the dispute resolution world in construction, one cultural trait that is seen with nearly all contractors is a strong sense to do the job right. Most businesses are small, and closely held. And most contractors carry significant pride in their work product and in keeping their clients happy. That character extends not only to work in progress, but also to resolution of issues related to the work after it is complete ...
Over the past few months the issue of offshore jurisdictions and the role they play in the global economy has come under extreme scrutiny, especially from onshore governments seeking to increase tax revenues. The recent Panama Papers Leak has only served to fuel the flame and has resulted in more people who know very little or nothing at all about offshore jurisdictions calling for their demise ...
In a recent First-tier Tribunal Tax Chamber case it was held that HMRC regulations which require the electronic filing of VAT returns were discriminatory. The full decision (which runs to some 154 pages) can be found here.The electronic filing of VAT returns was made compulsory for all businesses with a turnover of over £100,000, and any newly registered business, with effect from 1 April 2010 and for all businesses with effect from 1 April 2012 ...
On 14 March 2021, the law of 5 March 2021 on certain rules for the implementation of Regulation (EU) No 2019/1150 of the European Parliament and of the Council of 20 June 2019 on promoting fairness and transparency for business users of online intermediation services (the “P2B Regulation”) (hereinafter the “Law”) entered into force ...
After a slight pause, the Baltic States – Estonia, Latvia and Lithuania - are continuing on their path to entering the euro zone, which was first entered by Estonia in 2011 ...
Foreign brand owners have often questioned whether they need a trademark registration in the PRC when engaging PRC factories for Original Equipment Manufacturing (OEM) activities. Previously, a pure OEM arrangement with proper authorisation from the owner of a trademark registration in the exporting country, would generally not be considered infringement of identical or similar PRC trademarks ...
The Third District Court of Appeal recently reinforced the deference afforded to cities and counties in interpreting subjective design guidelines for residential development. (Old East Davis Neighborhood Association v. City of Davis (2021) WL 6426082 ...
On Dec. 21, 2021, the Office of Inspector General (OIG) released a Health & Human Services (HHS) OIG Data Brief on genetic tests provided under Medicare Part B. The goal of the OIG in reviewing this data was “to analyze nationwide trends in genetic tests provided and payments made under Medicare Part B.”[1] As a result of this analysis, the OIG determined that there is a significant risk of overuse and misuse of genetic testing ...
Whether a court must defer to an administrative agency’s interpretation of a statute has recently become a hot-button topic in a wide variety of legal circles ranging from political campaigns to cases heard before the United States Supreme Court. The Supreme Court of Ohio has now joined with its recent decision in TWISM Ents., L.L.C. v. State Bd ...
In a major win for sellers of services and intangibles, the Ohio Supreme Court ruled on Sept. 29, 2020, that a taxpayer is entitled to Ohio Commercial Activity Tax (CAT) refunds stemming from its sale of contracts to an out-of-state buyer ...
On Feb. 6, 2020, the Ohio Supreme Court affirmed a decision of the Ohio Board of Tax Appeals (“BTA”), finding the sale price of interests in a limited liability company (“LLC”) was the best evidence of the true value of the LLC’s real property for tax purposes. In Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision, Slip Opinion No ...
The Ohio Supreme Court upheld a temporary Ohio law providing that income earned by remote workers would be taxed by the municipality that was their principal place of work, rather than the municipality where they actually performed remote work during the COVID-19 emergency period. The 5-2 decision in Schaad v. Alder, Slip Opinion No. 2024-Ohio-525, came on February 14, 2024 ...
On March 25, 2020, the Ohio General Assembly unanimously passed legislation providing emergency relief to Ohio municipalities, businesses, schools, and families related to COVID-19. Critical to civil litigants in Ohio, the legislation evolved to include emergency measures that will toll statute-of-limitations on forthcoming lawsuits and discovery deadlines in currently pending lawsuits ...
In the state of Ohio, a light-duty job offer is a strategic way to either bring an injured worker back to the workforce or bar temporary total compensation, should the injured worker reject a valid offer. Either way, it can aid employers in eliminating, minimizing, and/or stopping temporary total disability compensation from being paid in a claim ...
As the latest signal in the priority of the Duty to Report in Ohio, the State Medical Board has updated its Duty to Report video.[1] The video is offered by the Board for physicians to fulfill the mandatory continuing medical education (CME) component of the license renewal process in Ohio. Introduced in a new regulation on May 31, 2021,[2] the Board began mandating one hour of CME on the topic of the legal duty to report misconduct ...
A recent decision by the Ohio First District Court of Appeals holds the discovery rule does not apply to construction defect claims against design professionals. Generally, the discovery rule means that the applicable statute of limitations does not begin to run until the negligence is discovered by the injured party. However, in Breazeale v. Infrastructure & Development Engineering, Inc. (Appeal No ...
As if businesses did not have enough to worry about during this COVID-19 pandemic, it’s times like these when cybersecurity risk is at its peak. Distracted employees may be psychologically vulnerable to attack, and shifting quickly and unexpectedly to a remote workforce can create technology and control risks. It’s a perfect storm for cyber risk ...
