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Dispute resolution
New European regulation on evidence taking in civil and commercial matters comes into force
On 1 July 2022, Regulation (EU) 2020/1783 on cooperation between the courts of the Member States in the taking of
Banking and finance
To defer or not to defer, that is a consideration
What are the fundamentals of deferred consideration on bolt-on acquisitions from a legal, non-accounting perspective?
Dispute resolution
Coroner reforms in the UK: what happened this summer?
Streamlining reforms in the Judicial Review and Courts Act aim to tackle a post-pandemic backlog of inquest cases
Regulatory and compliance
HMRC updates anti-money laundering guidance for estate and letting agency businesses – are you up to date?
Businesses affected by the new guidance should review their AML procedures
Real estate
UK tribunal clarifies Electronic Communications Code renewals involving concurrent lessees
Judgment guides on a 'gap' in the telecoms regime when site providers grant a concurrent lease to a third party
Real estate
Deadline approaches for UK commercial rent arrears arbitration process
Pre-action steps required before 23 September 2022 deadline means parties are probably out of time to commence arbitration
Life Sciences and Healthcare
Zantac clash is reminder for life sciences industry of need for litigation strategies
Robust defences are critical when litigation concerns one product but multiple claimants and jurisdictions
Real estate
Gym tenant and guarantor held liable for rent despite restructuring plan
UK judgment is a prompt for landlords to consider all angles to maximise rent recovery in harsh economic conditions
Financial Services
Fund managers may urgently need to register express trusts with HMRC
The deadline to sign up is imminent, with exclusions unlikely to apply for trusts set up by Limited Partnership Agreements
Tax
When do 'exceptional circumstances' count for UK tax residence status?
The Covid-19 pandemic and recent case law have highlighted HMRC's strict stance on individuals caught in the UK
Regulatory and compliance
Heatwave prompts HSE to warn employers to prepare for a warmer future
Businesses need to make sure UK workplaces are ready for hotter weather and extreme heat is part of long-term planning
Dispute resolution
US Supreme Court ends discovery by US courts in aid of foreign arbitration proceedings
An arbitral tribunal is not a 'foreign or international tribunal' under Section 1782 of Title 28 of the United States