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Meta
Yearly Archives: 2019
Social media should be responsible for libels
AC Grayling’s victory last week in a Twitter libel case has set down a marker to those who think they can attack and insult people online with impunity. Grayling, a renowned philosopher and author, sued Peter North, a former UKIP …
Posted in Longer Reads
Tagged defamation, libel, online defamation, reputation, social media
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European Antiques Market Threatened by New Regulation
On 12 March 2019 the European Parliament plenary session adopted its position at first reading of a draft Regulation on the import of cultural goods from outside the EU into the Union.[1] Its President was instructed to forward its position …
Posted in Longer Reads
Tagged antiques, antiques market, cultural goods, EU, EU Regulation
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English court denies claim by foreign software giant to enforce US judgment
Background The Claimant (“SAS“) sought to enforce against World Programming Limited (“WPL”) a US$26 million compensatory damages order (“theUS Judgment“) made in the United States District Court for the Eastern District of North Carolina, Western Division (“the US Court“). SAS was …
Posted in Longer Reads
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Co-living schemes appeal to all ages
Co-living schemes, with individuals living in small bedrooms but with access to communal kitchens and living space are the answer to the UK’s urban housing crisis, says a report published today by the Social Market Foundation. The report suggests that …
Posted in Longer Reads
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Court of Appeal decides litigation privilege does not apply in first televised appeal
In the recent case of West Ham v E20 [2018] EWCA Civ 2652 the Court of Appeal held that internal discussions between board members, concerning the settlement of a potential claim, were not covered by litigation privilege. Background A dispute arose between …
Posted in Longer Reads
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First Tower Trustee Ltd v CDS
The Court swept aside a significant body of cases which permitted banks to rely on contractual clauses to avoid liability for misrepresentation, and instead held that such clauses must first pass the test of reasonableness set out in s.3 of …
Posted in Longer Reads
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CLO Manager not entitled to Incentive Fee on optional redemption
The claim was brought by Deutsche Trustee Company Limited (the “Trustee”) in order to determine the correct interpretation of the bond documentation in which Barings (UK) Limited (the “Collateral Manager”) claimed to be entitled to over €15 million in the …
Posted in Longer Reads
Tagged Collateral Manager, Deutsche Trustee Company, High Court, Napier Park
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Collyer Bristow recognised as one of the UK’s Top Law Firms by eprivateclient
Collyer Bristow has been named as one of the eprivateclient Top Law Firms for 2019, in Tier II. The Top Law Firms guide is an initiative by eprivateclient to identify, recognise and promote the top private client law firms in …
Posted in News
Tagged eprivateclient, private client, top law firms
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Being born a royal is hard enough – try being a US taxpayer too
Harry, Meghan and their child will find themselves in a position familiar to any US taxpayers living outside the US. The potential liability to both US and UK tax is one which can become complicated quickly, however there are solutions that can help clients avoid taxation in both jurisdictions (even if it still leaves them with a headache!).The UK and the USA have entered into a number of double tax treaties, under which the two jurisdictions agree which authority has the primary taxing rights in various circumstances. It is worth remember though that the US and UK tax years do not cover the same period (US tax years ending 31 December and UK tax years ending 5 April) and so clients need to ensure that any planning is carried out at the appropriate point to ensure that the requisite criteria are achieved.A further headache is over who each jurisdiction considers the ‘taxpayer’. In certain circumstances this might not be the same person or entity and, consequently, one jurisdiction might not offer a credit for tax paid in the other jurisdiction. It might also be that one jurisdiction offers a relief or exemption which is not matched in the other jurisdiction, thus leaving the taxpayer with an unexpected liability. For example, UK taxpayers can usually claim 100% relief from capital gains tax on the sale of their main residence. However, the corresponding US allowance is only on the first $250,000 of gain. it may be therefore that a UK resident, US citizen will find themselves with a US tax charge on the sale of a UK property which is standing at a significant gain, even though the UK itself doesn’t charge.It is possible for a US citizen to ‘expatriate’ (i.e. give up their citizenship) and thus extricate themselves from the US tax regime. However, in order to expatriate without being liable for a punitive exit tax charge or suffering under the yoke of being a ‘covered expatriate’ (which comes with significant tax disadvantages), clients must ensure they do not meet any one of several criteria.Fortunately, for children born to UK/US parents there are several avenues which may allow the child to give up their US citizenship without reference to most of these criteria.The new royal baby will be born into a complicated, unusual and, at times, baffling system. And that’s just the Royal Family.
Posted in Shorter Reads
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Air crash investigator report into Ethiopian Airlines crash – financial implications for Boeing?
Ethiopian investigators released a statement this morning providing details of their preliminary findings into the crash of the Ethiopian Airlines flight ET302, which crashed shortly after take-off from Addis Ababa. The accident involved Boeing’s new B737 Max 8 aircraft type, …
Posted in Shorter Reads
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