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JHA | Blog
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Swedish Cross-border Group Relief Cases – AG Kokott’s Opinions – Swedish rules compatible with EU Law
Advocate General (AG) Kokott has issued her opinion in two cases concerning claims for group relief made by Swedish companies for the losses of wholly-owned direct and indirect subsidiaries established in other EU Member States. The opinions are in line with the AG’s consistent approach that the “no possibilities” test in Marks & Spencer (C-446/03)
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HMRC introduces a new Profit Diversion Compliance Facility
HMRC appears to have concluded that significant numbers of businesses have yet to align their transfer pricing policies with the transfer pricing outcomes of the OECD/G20 BEPS Project. HMRC has accordingly introduced a new Profit Diversion Compliance Facility (PDCF) to encourage multinational enterprises (MNEs) to make voluntary disclosures about any transfer pricing arrangements that fall
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Smaller Firms are Best Placed to Nurture Legal Talent
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Law firms look set to expand their legal teams in the first half of 2019, with a particular focus on their disputes practices. Yet new research, recently shared in the Global Legal Post, suggests that there is a lack of skilled lawyers, legal secretaries and paralegals available in the market to meet this expanding demand.
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The UK Government announces new measures to tackle money laundering in the wake of the Danske Bank Affair
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This month, the UK Government has announced new measures to increase further transparency and tackle corruption. These are aimed at stopping the abuse of limited partnerships (LPs) and Scottish liability partnerships (SLPs) for money laundering purposes, an issue which has again come to the fore since the latest revelations regarding what is commonly known as
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Data Protection and the Rights of the Ordinary Individual
“If men will have multiple injuries, actions must be multiplied too; for every man that is injured ought to have his recompense” (Chief Justice Holt, 1704) The predictions of flood gates opening and US class actions coming to the English courts following the implementation of the General Data Protection Regulation (GDPR) have been exaggerated; there
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HMRC Tax Disputes Taking Over Three Years To Resolve
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Companies are facing greater inconvenience and expense as the duration of HMRC investigations continues to grow. The average time large businesses can now expect inquiries to last is 39 months. The 2016-17 typical time was 34 months, up from 31 months in the previous financial year. There are a number of possible explanations for this
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How veganism can support wellness in the workplace
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In recognition of November being World Vegan Month. Increasingly, companies are growing to understand and engage with the multiple benefits that a healthy diet such as veganism can bring to their businesses. Big names endorsing the practice of abstaining from the use of animal products include IBM, Qualcomm, PwC, Caterpillar, General Electric, Volkswagen, Google, Facebook
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The “Football Leaks” focus shifts to clubs with Middle Eastern owners
Ongoing controversy continues to surround the “Beautiful Game” as some 70 million documents (3.4 terabytes of data), remain the subject of investigation by journalists from members of European Investigative Collaborations (EIC). The current report of the investigation relates to possible financial fraud in relation to the Financial Fair Play rule of the Union of European
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Suing Unnamed Defendants or Persons Unknown: Cameron v Hussain [2017] EWCA Civ 366
Article originally published in Civil Justice Quarterly, Volume 37 Issue 4 2018 The Civil Procedure Rules (CPR) permit proceedings against unnamed defendants. This is available where wrongdoers conceal their identities, such as on the internet, or hit and run drivers. Under the Sixth Motor Insurance Directive, compulsory insurance is on the vehicle. The insurers’ responsibility
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