There are a plethora of issues that parties need to work through to make a strategic land project viable; not least, the UK tax system which has a number of potential pitfalls that can materially impact returns. At present, there is no single tax efficient model catered for in UK legislation to enable parties to come together ...
Shipping & Transport, MalaysiaFactsApplicable legal principlesPlaintiff's argumentDefendant's argumentDecisionCommentThis article examines the basis for an order for a sale pendente lite of a vessel that was arrested by a sheriff in in remadmiralty proceedings as security for the plaintiff's claim.(1) FactsOn 19 November 2017 the defendant's vessel, Shi Pu 1, collided with the plaintiff's bulk vessel, Winning Loyalty ...
Given the new trends and styles that emanate regularly from its players, the fashion industry is one that is constantly evolving. This industry, which is largely characterised by the production, display and sale of clothing, shoes, and perfume products has contributed immensely to the global gross domestic product ...
Six months from now, companies, and equally so other employers, are expected to offer a cogent system for the receipt and settlement of reports regarding illegal or unethical practices. ‹‹“Minimal” may be sufficient and “maximal” may prove not to serve the purpose›› says Adriana I ...
Financial ServicesBNM issues Corporate Strategic Plan policy document for DFIsOn 27 May 2021, Bank Negara Malaysia (“BNM”) issued the Corporate Strategic Plan (“CSP”) policy document, applicable to all development financial institutions (“DFIs”) prescribed under the Development Financial Institutions Act 2002 ...
Ronald Chandler v. Phoenix Services LLC, Appeal No. 2020-1848 (Fed. Cir. June 10, 2021) In this week’s Case of the Week, the Federal Circuit addressed the ongoing question of its subject matter jurisdiction over cases involving patents, but that do not concern allegations of infringement or invalidity ...
Ronald Chandler v. Phoenix Services LLC, Appeal No. 2020-1848 (Fed. Cir. June 10, 2021) In this week’s Case of the Week, the Federal Circuit addressed the ongoing question of its subject matter jurisdiction over cases involving patents, but that do not concern allegations of infringement or invalidity ...
On June 17, 2021, the Law No. 21,353 was published, which contemplates the following new tax measures to support micro, small and medium-sized companies in the context of the crisis generated by Covid-19: Temporary reduction of the penal interest rate for SMEs from 1.5% to 0%, for each month or fraction of a month, in case of default in the payment of all or part of any kind of taxes and contributions due ...
The concept of ‘predatory marriage’ may be unfamiliar to many, but the harm caused by predatory marriage can have serious and permanent testamentary effects. The term is generally applied to forced marriages faced by individuals (usually elderly) whose mental capacity is in doubt or who are vulnerable to undue influence. The estates of these same individuals are often subject to a probate claim after they have passed away ...
We've seen two trade union-related decisions being handed down within a week of each other: Mercer v Alternative Future Group Ltd and Nexus v NURMT & Unite. For those employers with recognised trade unions the decisions are worth taking a closer look at. Mercer v Alternative Future Group Ltd Mercer is not good news for employers ...
On June 10, 2021, the National Congress approved the bill that establishes new tax measures to support micro, small and medium-sized companies in the context of the crisis generated by Covid-19. The bill, which is awaiting the final formalities of enactment and publication, includes the following tax measures: Temporary reduction of the penal interest rate for SMEs from 1 ...
In El Salvador, the Bitcoin Law was approved by the Legislative Assembly and published in the Official Gazette last June 9th of this year, establishing avacatio legisof ninety days from its publication; in that sense, its entry into force is scheduled for next September 7th ...
The liability of online platforms for the activities of third-party vendors has always been a controversial area. With the explosion of online shopping as a result of the pandemic, the issue has come under increased scrutiny. Although cases in the UK and EU have discussed the factors that the Court will consider in deciding whether the operator of an online platform is jointly liable, the position in Hong Kong remained uncertain, until now ...
Rosa Ostrom (she/her/hers) Company: Schwabe, Williamson & Wyatt PC Title: Associate Programs: Pronoun awareness, fighting misgendering, disability access, summer diversity associates, work with transgender prison inmates “Growing up with a substantial amount of privilege and with the support of my firm Schwabe, I feel like I am in a unique position to do this advocacy work ...
The National Information Technology Development Agency (NITDA) had set a revised deadline (June 30 2021) for filing of data protection audit by data controllers. With the deadline fast approaching, we share somefrequently asked questions (FAQ) on Data Protection in our publication, accessiblehere,which may aid in undersanding what companies need to do in order to comply with NITDA’s directives ...
Court of Appeal revisits the position of when time runs for claim in professional negligence. Careful thought is required when assessing limitation periods where there is a delay between the negligent act and the loss crystallising. The time when a cause of action accrues is critical when assessing whether that claim has been brought within the statutory limitation period ...
Ministers announced yesterday that the Divorce, Dissolution and Separation Act 2020, which allows married couples to divorce without assigning blame, will not come into force until 6 April 2022. The announcement follows the long-awaited no fault divorce bill, which gained royal assent last year, Whilst the delay is disappointing for some, at least there is now certainty as to when the reform will finally be introduced ...
Remember Nirvana? There have been reports about an interesting copyright infringement case involving the grunge band Nirvana, a band that is still associated by many with frontman Kurt Cobain. Yet this case does not involve music copyright. Rather it deals with copyright in an artistic work, a drawing. How about Dante’s Inferno? The case has been brought by a lady called Jocelyn Susan Bundy. Bundy is the granddaughter of C.W. Scott-Giles, a heraldry expert who died in 1982 ...
Some opening words In South Africa, as in many jurisdictions, the concept of good faith (bona fides) crops up a lot. So, for example, in order to get registration of a trade mark, the applicant must have a good faith intention to use the trade mark. Once the trade mark is registered the owner must use it in good faith in order to keep the registration alive. In the words of George Michael, “You gotta have faith". Good faith ...
We tend to keep an eye on trade mark developments in Europe. It makes sense because South African trade mark law is very similar to EU trade mark law and there’s far more activity in the EU. South African courts do, of course, often consider EU trade mark judgments. Here are a few recent cases: Rounded curves, thicker lines and a horizontal orientation…was the judge’s mind wandering a little? This was an interesting one ...
Key Points Starting July 31, 2021, all employees who are not fully vaccinated shall be provided respirators for voluntary use. Exclusion pay is required even if an employee is not able to work. Employers should amend their COVID-19 Prevention Plans. Introduction On June 3, 2021, the Cal/OSHA Standards Board (Board) passed changes to the COVID-19 Emergency Temporary Standards (ETS). Initially, the Board voted 4-3 against the proposed ETS ...
Saravut Krailadsiri, our tax partner and Pichaya Nimcharoen, our tax associate recently published a journal for Thailand’s Office of Judicial and Legal Affairs of the Court of Justice, Thailand as part of “Dunlaphaha: Journal of the Court of Justice ...
Gilbert P. Hyatt v. Andrew Hirshfeld, Appeal Nos. 2018-2390, -2391, -2392, 2019-1038, -1039, -1049, -1070 (Fed. Cir. June 1, 2021) This week’s Case of the Week explores a long-running dispute between controversial inventor Gilbert Hyatt and the Patent Office concerning patent applications filed in 1995 that claim priority to applications filed in the 1970s and 1980s. They can be fairly described as submarine patents ...
Starting in 2020, the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) expanded the deductibility of charitable contributions to incentivize charitable giving during 2020. The Consolidated Appropriations Act (the “CAA”), which was passed on December 27, 2020, extended and expanded many provisions of the CARES Act for 2021, which continues to make this a favorable time for making charitable contributions ...