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Briefings

We produce regular briefings which examine the latest legal developments, regulations and case law. 

Non-UK residents: Capital gains tax reporting

Date Posted: 27/05/2015 Author: Diana Davidson

From 5 April 2015 disposals of UK residential property by non-UK residents may be subject to UK capital gains tax, whether or not within the regime applying to dwellings held via corporates introduced in April 2013 (“ATED related CGT”). This note highlights key reporting issues affecting non-UK resident disponors.

Protecting Family Wealth: The Use of Trusts and Contracts by International Families

Date Posted: 22/05/2015 Author: Simon Bruce   and Daisy Tarnowska

This article was first published in the March 2015 edition of the Union International des Avocats newsletter, reproduced here with kind permission of the editor.

Inn the Field of Play - May 2015

Date Posted: 21/05/2015 Author: Lindsay Cunningham

Égalité – Fair Game, Set & Match?

Within a couple of months, the country will be caught up in the annual bout of tension found at the Wimbledon Championships. Befitting its status as the world's premier tennis Grand Slam, Wimbledon is the highest paying tournament in the tennis calendar.  The men's and women's singles champions will...

ICC Publishes Cyber Security Guide for Business

Date Posted: 14/05/2015 Author: Alan Baker

As is well reported in the press (and indeed in our own Information Matters bulletins), failures in cyber security are seemingly rife, and apparently no one is safe from the attacks of hackers, be they college kids looking for a cheap (or, if they are caught...

ISPs & Search

Date Posted: 14/05/2015 Author: Anthony Misquitta

The law on the liability of search engines, search facilitators, P2P networks and internet service providers (ISPs) for behaviour that infringes intellectual property (IP) rights on their watch ebbs and flows and it can be difficult to keep on top of it all. Over the past four weeks we have drawn together some of the recent case law as at April 2015 to create a quick refer...

ICO calls for greater transparency around government outsourcing

Date Posted: 13/05/2015 Author: Paul Jones and Jane Randell

We wrote recently about the government pushing its own, non-EU driven transparency agenda through the new Public Contract Regulations 2015 (here).  In part, the government's aim is that more visibility of, and information regarding, public sector p...

ISPs & Search: Part 4 - The Past & the Future

Date Posted: 12/05/2015 Author: Anthony Misquitta

In the last of our four articles on ISPs and Search we consider some of the long-term trends that are evident and suggest what might happen in the future.

The new UK Government: what is the future for non-doms?

Date Posted: 12/05/2015 Author: Russell Cohen and Nicola Pomfret

On 7 May, the UK elected the government which will be in place for the next five years. The result was clearer than anticipated: the Conservative Party won the election with a narrow majority.  The outcome is a first Conservative majority government (i.e. not in coalition) for nearly 20 years. The Labour Party had announced during its campaign that the abolition of the ...

Gileting down the law: Highstreet brands Superdry and Animal clash over UK and Community unregistered design rights

Date Posted: 12/05/2015 Author: Anthony Misquitta and Hector Wakefield

In the case of DKH Retail Limited v H Young (Operations) Limited [2014] EWHC 4034 (IPEC) the Superdry and Animal brands met in December 2014 in the Intellectual Property Enterprise Court (IPEC) in a dispute over UK and European Community unregistered design rights. The claimant (DKH) ...

Harbouring grudges: the transatlantic data war

Date Posted: 07/05/2015 Author: Henry Sainty and Owen O'Rorke

The term 'Safe Harbor' is guaranteed to wind up European practitioners, and not just those who object to the US spelling.  Oscar Wilde wrote in 1887: We really have everything in common with America nowadays except, of course, language. In 2015 the global language is data, and the differences are starker than ever.

ISPs & Search: Part 3 - The Digital Economy Act, VCAP and Search

Date Posted: 06/05/2015 Author: Anthony Misquitta

In the third of our four articles on ISPs and Search we shall be concentrating on the attempts that have been made at a legislative level to compel ISP's to disclose the identity of those people responsible for the dissemination of unlawful material. We shall also touch on some of the legal issues around search.

Putting the use back into Art - the rise of Art Lending

Date Posted: 05/05/2015 Author: Bethan Waters and James Carleton

Oscar Wilde (who once wrote that all art is quite useless) would probably have had something to say about the recent resurgence of the art lending market. In a post-Lehman world where borrowers and lenders alike are looking to explore alternative forms of finance and security, the lucrative world of art is starting to reignite the interest of financiers who had long since ...

G Star Raw CV v. Rhodi Ltd (and others): Double denim - a fashion crime

Date Posted: 05/05/2015 Author: Anthony Misquitta

On 6 February 2015 Richard Spearman QC, sitting as a Deputy Judge of the Chancery Division, handed down a detailed judgment in the case of G-Star Raw Cv v Rhodi Ltd & Ors [2015] EWHC 216 (Ch) (06 February 2015)/a>

The Irish Question

Date Posted: 29/04/2015 Author: Tom O'Malley and Martin Colman

Tom O'Malley and Martin Colman explain key differences in the real estate laws of the Republic of Ireland which practitioners in England and Wales need to be aware of.

This article was first published in the 28 March 2015 edition of the Estates Gazette, reproduced here with kind permission of the editor.

ISPs & Search: Part 2 - Blocking Injunctions

Date Posted: 29/04/2015 Author: Anthony Misquitta

 In the second of our four articles on ISPs and Search we shall be concentrating on the growing jurisprudence around so-called Blocking Injunctions.

Regulatory Bulletin: Consumer Vulnerability in Financial Services

Date Posted: 28/04/2015 Author: Grania Baird and Julia Hartley

The Financial Conduct Authority (FCA) publishes a series of occasional papers from time-to-time, their stated purpose to stimulate interest and debate, and to make substantial contributions to knowledge and understanding in the area of financial regulation.

Inn the Field of Play – April 2015

Date Posted: 28/04/2015 Author: Tom Bruce

Governing the Governors : lessons from UCI and FIFA

Good governance (or the apparent lack of it) is a hot topic for sports governing bodies and their funders alike.  This month we consider two international federations, the Union Cycliste Internationale (UCI) and Fédération Internationale de Footb...

Avoiding moral repugnancy in the age of tax transparency

Date Posted: 22/04/2015 Author: Robert Field and Julian Pike

This article appeared in the 17th April issue of Tax Journal, reproduced here with the kind permission of the editor.

Robert Field and Julian Pike examine why “no comment” is no longer an acceptable response to a media story on tax.  They discuss the viewpoints and how to avoid moral repugnancy in the age of tax transparency.

Alcohol, drugs, food, sex, shopping, gambling: The Secrecy of Addiction

Date Posted: 22/04/2015 Author: Annmarie Carvalho

Addiction is the biggest preventable killer in the UK.

Addiction is an insidious illness, permeating every strata of society. While awareness continues to grow about its impact, the nature of the condition is still prone to misunderstanding. Some take a less than sympathetic view towards those who suffer from addict...

Wishing away: lifetime gifts, proprietary estoppel, and construction

Date Posted: 21/04/2015 Author: Adam Carvalho TEP and Richard McDermott

Richard McDermott and Adam Carvalho discuss recent estate planning case law, including an undisclosed lifetime gift, proprietary estoppel, and will drafting.

This article was first published by the Solicitors Journal, reproduced here with the kind permission of the editor.

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