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TLT LLP | United Kingdom | 8 Apr 2022
What’s coming up in Pensions: Public sector focus
As ever, April marks a season of change for pension schemes. This year, it also sees fundamental changes for public sector schemes - with more to…
Fox Williams LLP | United Kingdom | 1 Mar 2022
Direct(or) responsibility: 10 ways a director could be held personally liable in 2022
A recently published case has shone a new light on the well-known fact of English company law - that a company has its own legal personality and is…
Lexology PRO | Asia-Pacific, Australia, Canada, etc. | 21 Jan 2022
Goodbye plastic: key packaging and recycling regulations
Manufacturers and importers face plastic taxes, extensive labelling obligations and waste management responsibilities in the multinational move towards circular economies.
Khaitan & Co | India | 15 Sep 2021
ERGO Analysing Developments Impacting Business: Chhattisgarh High Court upholds Validity of Reassessment Notice Issued Under the Old Law
In a recent order in Palak Khatuja v Union of India and others (WP(T) No. 149 of 2021) (Order), a single judge bench of the Hon’ble Chhattisgarh High…
Herbert Smith Freehills LLP | United Kingdom | 9 Jul 2021
Supreme Court provides guidance on Follower Notices
In R (on the application of Haworth) v HMRC [2021] UKSC 25, the Supreme Court has upheld the Court of Appeal’s decision quashing a follower notice…
Duane Morris LLP | India, United Kingdom | 11 Feb 2021
Cairn Energy v India: A lesson in BIT rights and enforcement
Cairn Energy’s dispute with the Indian Government has made headlines across the globe. The case serves as a useful reminder to foreign investors of…
Banwo & Ighodalo | Nigeria | 27 Jan 2021
Finance Act 2020: Highlights of Latest Developments in Nigeria’s Tax Regime
President Muhammadu Buhari signed the Finance Act 2020 into law on December 31, 2020.
Hill Dickinson LLP | United Kingdom | 23 Oct 2020
The return of crown preference
As part of the legislative changes brought about by the Finance Act 2020, the Treasury drafted the Insolvency Act 1986 (HMRC Debts: Priority on…
Collyer Bristow LLP | United Kingdom | 22 Aug 2020
Beware the return of the Crown preference
The Finance Act 2020, which received Royal Assent on 22 July 2020, will partially restore HMRC’s position as a preferred creditor in insolvencies…
Herbert Smith Freehills LLP | United Kingdom | 14 May 2020
Rapid resolution of domicile disputes: be careful what you wish for
In Henkes v HMRC [2020] UKFTT 7645 (“Henkes”), the First-tier (Tax) Tribunal (“the Tribunal”) held that (a) it could (and would) determine the…
