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Recent judgments from the Court of Justice of the European Union (CJEU) and the Luxembourg District Court have clarified VAT obligations...

The High Court in Morris v Elite Motors Bodyshop Ltd ruled against striking out an unfair prejudice petition, emphasizing the need for fact-finding over offers to buy out shares. The case highlights judicial discretion and fairness in family business disputes.

A recent decision the Supreme Court of the State of New York has determined that the beneficial owners of bonds have standing to bring claims against the bond issuer and guarantors.

This article covers the most commonly-asked questions regarding the use of BVI companies in transactions.

One of the thornier issues which comes up in legal practice from time to time is the backdating of documents.

The recent English case of Grosskopf v Grosskopf concerned an application by trustees for a stay of claims brought against them by a beneficiary. The beneficiary alleged misconduct...

The European Securities and Markets Authority (ESMA) has published a practical guide (Guide) which provides an overview of the national rules of each Member State for the major holdings...

New Commercial Court rules now apply. See link here for ease of reference. The new rules deal with a number of procedural points including case management conferences, pre-trial reviews and also include significant changes to the previous High Court costs regime.

In an age of increasing transparency, it is vital that you use the incubation period to start preparing for a time when you will need to meet institutional-style demands in terms of your operations.

In legislative developments that took place simultaneously, both the EU and United States acted to expand the list of persons subject to economic sanctions.

On 2 April the P5+1, the European Union and Iran agreed to a framework for a Joint Comprehensive Plan of Action regarding Iran’s nuclear programme.

The recent UK election and related legislative changes have delayed implementation of new rules imposing inheritance tax on UK residential property held in offshore structures.

Whilst the wishes of the majority of creditors (whether in number or by value) is an important factor in many decisions made within insolvency processes...

The deadline for compliance with both US FATCA and UK FATCA fast approaches.

The DITC has stated that it will issue updated CRS Guidance Notes in the first quarter of 2017 to cover the Regulations.

As a working mother I prioritise the big-ticket items: keeping the children alive, my day job and personal hygiene.

RERCT provides for the regularization of unreported assets of lawful origin, remitted, maintained abroad or repatriated until 31 December 2014 by Brazilian residents.

The Amendment permits a new or existing SPC to incorporate a PIC on behalf of a relevant cell or segregated portfolio.