Yearly Archives: 2023

Supreme Court rules against HMRC in family business case

The Supreme Court has today (Tuesday 21 November 2023) handed down its decision in the Fisher case on the scope of the UK’s “Transfer of Assets Abroad” (“TOAA”) tax code, finding unanimously for the taxpayers on every point. As Lady …

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Autumn Statement 2023: key announcements for the employment sector

Chancellor Jeremy Hunt today announced what he dubbed was his ‘Autumn Statement for growth’. Amongst the various new measures outlined by the Chancellor, several related to employment and the world of work. The main changes include: The National Insurance rate …

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Nix Of $11B Award Shows Limits Of Arbitral Process

On Oct. 23, in a landmark decision in Nigeria v. Process & Industrial Developments Ltd., the High Court of Justice of England and Wales overturned a $11 billion arbitration award on the basis that the award had been obtained by …

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State of mind or question of fact? (Part 1)

Aidan Grant is joined by Holly Payling, Director at Buzzacott to discuss the thorny issue of domicile. Run time: 18 minutes

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Explaining the Italian Swaps Claims

Typically, these have involved local authorities in Italy seeking finance and entering into ISDA-governed interest rate swaps which have turned out unfavourably for the authorities. The authorities have then issued proceedings against the banks for mis-selling unsuitable swaps and have …

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Lack of clarity about decision-maker in pregnancy-related dismissal

Facts Mrs Ferridge-Gunn (FG) worked for Alcedo Orange Limited (AO) as a care home recruitment manager. On February 19, 2020, during her probationary period, FG informed AO that she was pregnant. She took pregnancy-related leave due to morning sickness on …

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Americans moving to London: Dealing with UK visas

Head of Immigration Charles Avens delves into the complexities of UK immigration and provides valuable guidance to US citizens looking to relocate to the UK. Considering a move to the UK? Listen to this podcast. Run time: 46 minutes

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How fair are new crypto financial promotion rules?

As of October 8, all firms marketing cryptoassets to UK consumers, regardless of their location, must comply with the UK’s financial promotion regime. Previously, this regime applied mainly to traditional financial investments. The move aims to prevent misselling of complex, …

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Government lays down draft regulations amending Working Time and TUPE

Intended to come into force on the 1st January 2024, the government has laid down the Employment Rights (Amendment, Revocation and Transitional Provision) Regulations 2023 (the New Regulations) which propose to changes some of the obligations under existing TUPE rules …

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AI: The next Industrial Revolution?

Rishi Sunak broached the fears surrounding ‘super intelligence’, and the greater overall concern that humanity could eventually lose control of AI, bringing an abundance of risks. However, it is perhaps the fear of joblessness, which is the most relatable concern, …

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