What’s new? On 20 December 2019, HMRC published an updated version of its guidance on the taxation of cryptoassets for individuals. The guidance was updated to include a new section in respect of the location (situs) of exchange tokens ...

On 18 February 2020, the Council of the EU added the Cayman Islands, along with Palau, Panama and Seychelles to its list of non-cooperative jurisdictions for tax purposes. These territories join eight other jurisdictions (namely, Fiji, Oman, Samoa,...

Given the development of the COVID-19 situation, it was anticipated that the UK government Budget would have a very different focus than originally expected. Trailed as the showcase fiscal policy event of the new Conservative government, it was alw...

The UK HMRC Stamp Office has released details of how it will temporarily change its procedures to allow for the submission and payment of stamp duty in respect of transfers of shares in UK companies. The standard requirements of HMRC in order to st...

The UK government announced at the March Budget that they intend to introduce a requirement for large businesses to notify HMRC where they adopt an “uncertain tax treatment”.  The proposal is designed to improve HMRC’s ability...

  On 26 March 2020, the Chancellor Rishi Sunak proposed a package of tax measures relevant to UK businesses, large and small to help ease the pressures we face from the impact of COVID-19.  One of the measures in force, is the deferral of ...

In the midst of the current COVID-19 pandemic, businesses have been faced with a series of international tax questions on residence, permanent establishments and taxing rights of employee income. The general ambiguity of some of these tests does not...

No support in the Corona crisis... The measures already initiated by the German Federal Government and the EU Commission to support and secure liquidity in the Corona crisis are focused on the industries directly affected by Corona/ COVID 19. They ...

German-Luxembourg cross-border commuters Luxembourg and Germany have concluded a mutual agreement (Verständigungsvereinbarung) for Covid 19 related home office activities (für Corona bedingte Home Office Tätigkeiten) on 3 April 2020,...

In line with the Federal Ministry of Finance's press release dated 3 April 2020, Germany and Austria have concluded a mutual agreement for Covid 19-related home office activities on 15 April 2020, which relates to the application of the Double Tax ...

Retroactive reduction of advance tax payments for 2019 ... Due to the coronavirus crisis, many taxpayers can expect their income to collapse considerably in 2020, leading to losses that can be offset against tax payments. Such losses can be off...

As part of the EU’s general clampdown on certain forms of aggressive tax planning, Directive 2011/16/EU (commonly known as DAC6) will soon require taxpayers and intermediaries across the EU to start reporting information in relation to certain...

Summary The UK Government has recently announced the zero-rating for supplies of PPE equipment and E-Publications from 1 May 2020.  E-Publications means electronically supplied books, brochures, pamphlets, newspapers, magazines, journals a...

The European Parliament agreed to a new 'recast' version of the European Works Council (EWC) Directive on Monday 15 December and this was confirmed when MEPs voted in favour on Tuesday 16 December. The recast EWC Directive is now expected to be...

Article 49 of the EC Treaty prohibits restrictions on the freedom to provide services within the EU; Article 43 similarly prohibits restrictions on the freedom to establish businesses. Together with a prohibition on the grounds of nationality, these...

The Government has responded to the 2009 European Works Council (EWC) Directive by publishing draft implementing Regulations and stating their intention to finalise them in 2010, but delay implementation until 5 June 20...

The Government has today implemented new regulations (The Employment Relations Act 1999 (Blacklists) Regulations 2010) to outlaw the compiling and use of trade union blacklists. The regulations also aim to stop trade union...

Len McCluskey has been elected leader of the UK's biggest trade union, Unite. It was a comfortable victory, polling 101,000 votes ahead of second-placed Jerry Hicks, who had 52,000 votes. However, he is short of an overwhelming endorsement, given an...

The law relating to industrial action is complicated and many aspects are unclear, mainly because of conflicting court decisions, complex statutory rules or because of the absence of judicial interpretation. In particular, uncertainty exists over th...

The law relating to industrial action is complicated and many aspects are unclear, mainly because of conflicting court decisions, complex statutory rules or because of the absence of judicial interpretation. In particular, uncertainty exists over th...

There are over 900 European Works Councils (EWCs) providing for pan-European workplace consultation involving cross-border restructuring, mergers and transfers. While employers with EWCs have differing views on their success and relevance to date, l...

Welcome to our June UK labour law update. This edition contains the following content: UK labour law news Trade union membership rises to 6.5 million reversing recent falling trends PCS and TSSA unions move closer towards mergers with Unite  ...

In

EU appears open-minded about pay between assignment contracts Having inherited the Agency Workers Regulations 2010 on taking office, the UK Government had p...

Welcome to our UK labour law update. This edition contains the following content:UK labour law news • Government independent review of industrial disputes• An update on labour law and the European Court of Human RightsUK labour case l...

Welcome to our December UK labour law update. This edition contains the following content:UK labour law news Working time reform more likely Politics, next year’s General Election and labour law – an unhealthy mix? UK labour cas...

Welcome to our March UK labour law update. This edition contains the following content: UK labour law news BIS pushes ahead with new trade union membership assurance scheme. Unite contemplates acting outside the law. Bookings being taken for Ever...

The labour broker industry faces great pressure to comply with the changes to the Labour Relations Act 66 of 1995, as amended, (“LRA”) read with amendments giving effect to the ‘equal pay for work of equal value’ principle in...

Welcome to our September UK labour law update. This edition contains the following content:UK labour law news• The Trade Union Bill• Trade union about-turn on the EU referendum• Industrial action: recent ...

Welcome to our December UK labour law quarterly update. This edition contains the following content: UK labour law news Trade Union Act implementation: new regulations and Codes of Practice The gig economy: ‘self-employed’ seek trade un...

The European guide to strikes and other industrial action has been created by Eversheds Sutherland to provide you with a quickand easy reference when responding to threats of industrial action in 15 European countries. Click here to download the pub...

Welcome to our March UK labour law quarterly update. This edition contains the following content: UK labour law news Trade Union Act changes to industrial action law: now in force Public sector facility time reporting in force from 1 April 2017 Pub...

Court of Appeal upholds single collective bargaining unit for only 1.2% of employees in an otherwise non-unionised employer In a significant development for employers, particularly those without recognised trade unions and those with dispersed busin...

Employers are being urged to do more to look after the mental health of their workforce with the publication today of the outcome of the Stevenson/Farmer review of mental health and employers. Estimating that poor mental health costs employers betwe...

Welcome to our December UK labour law quarterly update. This edition contains the following content: UK labour law news Responding to walkouts by gig workers and contractors Central Arbitration Committee annual report records drop in recognition ap...

Welcome to our March UK labour law quarterly update. This edition contains the following content: Lessons learnt Chocks away: Despite the rarity of recent employer injunctions to stop strikes, one such injunction averted flight disruption over Chris...

The FCA has today published a statement for financial services firms with guidance setting out its expectations for effectively responding to the Covid-19 outbreak. Consistent with existing regulatory requirements, the FCA expects all firms to have ...

As the world tries to navigate the challenges of novel coronavirus (COVID-19), we have seen a significant increase in demand for the use of electronic signatures. As businesses and public bodies implement home-working protocols (in response to gov...

The English High Court, in the recent case Kairos Shipping Limited v. Enka & Co LLC & Others (Atlantic Confidence) [2013] EWHC 1904 (Comm), considered whether or not a tonnage limitation fund may be constituted by provision of a P&I club...

China’s Ministry of Commerce (“MOFCOM”) has refused approval for the proposed P3 joint venture between shipping companies Maersk Line, Mediterranean Shipping Company (“MSC”) and CMA CGM (“the Companies”). &n...

Proton Energy Group SA ("Proton") v. Public Company Orlen Lietuva ("Orlen") [2013] EWHC 2872 (Comm) (the "Proton case") The Proton Case was first brought to the attention of the Commercial Court in February 2013, when an application for summary judg...

The EU has today published further sanctions against Russia, following agreement between the EU and the US that additional measures were required to respond to, what the EU and US view as, Russia’s continued efforts to destabilise the Ukraine....

The Government has recently announced that the Consumer Rights Bill is intended to become law on 1 October 2015, subject to the ongoing Parliamentary process. The Bill is relevant to businesses in the transport sector as it will introduce significan...