A. INTRODUCTION With this publication we outline the main provisions of the Taxation Laws in relation to the tax treatment of interest income and interest expense and we elaborate on the various financing schemes available. B. THE BASIS OF TAXATION OF INTEREST INCOME Generally, the Taxation Laws in Cyprus are applicable only to tax residents …
The Turkish Data Protection Board (“Board”) has recently published summaries of several important decisions on certain matters, which may constitute precedents for future cases. All of the decisions below are published on the Data Protection Authority’s website on February 12, 2021.
On 15th January 2021 the UK’s Supreme Court handed down its decision Financial Conduct Authority (Appellant) -v- Arch Insurance (UK) Ltd and others (Respondents)  EWHC Comm 2448. The Supreme Court rejected all of the Insurer’s appeals and it allowed the appeals by the FCA.
Syed Rahman of Rahman Ravelli details a case that saw the court deny permission to use expert evidence.
Syed Rahman of Rahman Ravelli considers two recent cases that focus on a defendant’s ability to vary a proprietary injunction.
Nicola Sharp of Rahman Ravelli considers a case that emphasises that what is communicated in without prejudice privilege will remain protected unless it meets particular criteria
Nicola Sharp of Rahman Ravelli considers a ruling that affects an individual’s ability to avoid self-incrimination
Nicola Sharp of Rahman Ravelli considers a recent case that examined banks’ duties to prevent customers falling victim to push payment fraud.
Aziz Rahman assesses the implications of the Serious Fraud Office’s defeat in a Supreme Court case regarding its ability to use Section 2 of the Criminal Justice Act to obtain documents held in other countries.
Joshua Ray, Partner at Rahman Ravelli, gives a breakdown of the main points of the US’ latest anti-money laundering legislation