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Shearn Delamore & Co. | January 2021

BackgroundSection 466(1)(a) of the Companies Act 2016 (“CA 2016”) provides that a company is deemed unable to pay its debts if it is indebted in a sum exceeding an amount prescribed and neglects to pay the sums stipulated in the notice of demand within 21 days of being served with the said notice.Through the issuance of the Prescription of Amount of Indebtedness of Company published on 26 January 2017 (“2017 Threshold Order”), this amount was fixed at RM10,000 ...

MinterEllison | June 2010

A new feature of the civil justice reform system came into effect on 1 January 2010, nine months into the revamp. Steven Yip and James Yeung report that the introduction of mediation, as prescribed by Practice Direction 31 ('PD 31'), is expected to have a profound impact on the way parties conduct cases ...

Lawson Lundell LLP | September 2014

Those words were written nearly a decade ago and described, in brief, the complicated and confusing legal world of wills, estates and succession.  The Report from which that quote comes recommended a wholesale overhaul of this area of the law.  The B.C. Legislature, various interest groups and the legal community have been working on such a revision to this area of the law since ...

Lawson Lundell LLP | June 2021

With increasing numbers of Canadians being immunized each day against COVID-19, the question on many peoples’ minds is whether Canadians will be asked to prove they are vaccinated by way of a vaccine passport. Vaccine passports can take a range of forms, but the defining feature is a verified record of a person’s immunization status ...

The law is one of the main instruments of social impact, which is particularly evident in the midst of aglobal health crisis, when the situation and applicable regulations are changing every day. New statutes and regulations are key to maintaining the delicate balance between order and chaos, public and private interests, and the common good and individual rights ...

Dykema | June 2021

Litigation between the Associated General Contractors of America (AGC) and the Small Business Administration (SBA) may be nearing an end (The Associated General Contractors of America, Inc. vs. United States Small Business Administration, et al.,United States District Court for the District of Columbia). AGC initially filed a lawsuit against SBA in December 2020, challenging the introductions of Form 3509 and Form 3510 (Loan Necessity Questionnaires) in October 2020 ...

MinterEllisonRuddWatts | April 2020

While targeted as relief for small and medium-sized enterprises adversely affected by the COVID-19 pandemic, new tax measures announced today by the Government apply more broadly and may have significant implications for M&A transactions. The package of business tax changes could affect the purchase price for some target companies and potentially the timing of when transactions should complete ...

Shoosmiths LLP | June 2021

Wednesday June 30 2021 is when the Stamp Duty ‘holiday’ in its current form at least will end. The Chancellor, Rishi Sunak, introduced the temporary Stamp Duty Land Tax (SDLT) in July 2020 to boost the housing market following the first national lockdown. The aim was to save buyers from paying stamp duty on any properties valued at up to £500,000 – a saving worth up to £15,000 ...

Waller | March 2020

Is now a time to think a bit differently about an old topic? Let’s see. This short article does not make that decision for your business or client. It does provide the reasons to consider it. Until the aftermath of COVID-19 passes through the American workforce, businesses experiencing coronavirus-related economic hardships will face difficult decisions. These include whether to furlough or layoff employees—an already challenging question ...

Haynes and Boone | March 2018

The California Division of Occupational Safety and Health (Cal/OSHA) held an advisory meeting in January to solicit input and comments on their proposed draft rules for workplace violence prevention that would apply to nearly all California employers. Passage of these standards would make California the first state to issue workplace violence rules which would surpass federal protections ...

ENSafrica | March 2020

Given the difference between the effective rate of tax on capital gains and the highest marginal rate of tax imposed on income, in particular for individuals, it is important to determine whether the proceeds from the disposal of an asset are subject to capital gains tax or to income tax. In the Pick ‘n Pay case, the proceeds from the sale of certain shares were found to be capital in nature ...

Shoosmiths LLP | December 2021

The High Court has dismissed 28 divorce petitions after finding that the particulars of behaviour were ‘absolutely identical’ to each other. Every marriage is different, but in the recent case of Celine-Shelby v Yorston, the courts were confronted with 28 divorce applications from 28 different people, all seemingly based on the same reasons ...

Hanson Bridgett LLP | January 2018

The Tax Cuts and Jobs Act (the "TCJ Act") signed into law by President Trump on December 22, 2017, creates sweeping changes in the way individuals and businesses are taxed. One of the most important changes involves the taxation of pass-through entities and directly implicates the standards for qualified small businesses stock ("QSBS") under IRC section 1202 ...

Morgan & Morgan | September 2018

Morgan & Morgan opened its first offices in The Bahamas since 1991. We created MMG (Bahamas) Ltd. as a corporate service and later on, in 1996, founded MMG Bank & Trust Ltd., which started our financial unit´s successful path into the financial service industry ...

Shepherd and Wedderburn LLP | November 2021

  Between Brexit and the pandemic, the UK is experiencing its most severe labour shortage since the 1990s. Businesses can mitigate against these recruitment issues by obtaining a licence from the Home Office to sponsor foreign staff.  A sponsor licence may not magically generate willing workers, but it will ensure the holder remains agile when an international recruitment opportunity arises ...

Do you trust your employees about their vaccination status, or do you need to see proof? Since the Centers for Disease Control and Prevention’s (CDC) new mask guidance came out last week, many employers have been wrestling with the question of how best to determine the COVID-19 vaccination status of their employees ...

Shearn Delamore & Co. | August 2018

IN THIS ARTICLE PARVATHY DEVI RAJA MOORTHY LOOKS AT THE IMPORTANCE OF ASCERTAINING THE IDENTITY OF THE EMPLOYER WHEN LODGING A COMPLAINT OF UNFAIR DISMISSAL ESPECIALLY IN SECONDMENT CASES.   Introduction The correct identification of an employer is essential in the lodging of an unfair dismissal complaint pursuant tosection 20of theIndustrial Relations Act 1967where the relationship between the employee and the company is unclear ...

Lawson Lundell LLP | May 2014

The Supreme Court of Canada has provided some important guidance regarding who qualifies as an “employee” under the British Columbia Human Rights Code in the case of McCormick v. Fasken Martineau DuMoulin LLP 014 SCC 39). Mr. McCormick was an equity partner at Fasken. The Fasken Partnership Agreement required Mr. McCormick to divest his ownership in the partnership and retire at the end of the year in which he turned 65. Mr ...

Whither Advance Ruling under Income tax law? ‘Prevention is better than cure’ is an adage that applies equally to litigation - specially to tax litigation. Towards this end and based on several committee reports starting from Wanchoo Committee (1971) to Choksi Committee (1978) and Raja Chelliah Committee (1993), the Government eventually introduced a mechanism for advance rulings by inserting a new Chapter XIX-B in Income Tax Act 1961 (the Act) ...

Hanson Bridgett LLP | September 2017

The Origin & Cause In 2010, a California jury returned a $671 million verdict in a class action alleging "violation of the rights of residents" under the California Health and Safety Code[1] arising from alleged understaffing at senior care facilities.  Before the jury determined whether to award punitive damages, the Lavender, et. al. v.Skilled Healthcare Group, Inc.[2]lawsuit settled ...

Hanson Bridgett LLP | September 2017

The Origin & Cause In 2010, a California jury returned a $671 million verdict in a class action alleging "violation of the rights of residents" under the California Health and Safety Code[1] arising from alleged understaffing at senior care facilities.  Before the jury determined whether to award punitive damages, the Lavender, et. al. v.Skilled Healthcare Group, Inc.[2]lawsuit settled ...

Shoosmiths LLP | June 2021

In our previous article we set out what kind of information needs to be disclosed for it to qualify as a protected disclosure. Here we look at another key requirement, that the person making the disclosure reasonably believes it is in the public interest. What is (or is not) in the ‘public interest’ is not defined in legislation, and subsequently it can be difficult to determine ...

Shoosmiths LLP | May 2021

This is the first in a mini-series of articles setting out how whistleblowing claims can be (and are being) pursued in the Employment Tribunal during the pandemic. This first article discusses the concept of a 'protected disclosure'. Whistleblowing is not always as dramatic or headline-grabbing as this, and disclosure can often be made on a more day-to-day level ...

Shoosmiths LLP | October 2021

In our fourth article on whistleblowing claims we focus on the need, in sensitive situations where concerns of serious (and perhaps even criminal) wrongdoing are raised, for the complaint to be dealt with confidentially and/or anonymously where possible ...

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