Tax authorities provide welcome post-Brexit clarification of US-UK Tax Treaty
Competent authorities have provided welcome guidance regarding the application of the “Limitation on Benefits” clause of the US-UK income tax treaty.
Article Archive
Hotels & hospitality – stress to distress?
With the Covid-related restrictions of the last fifteen months easing for many in the hotel and hospitality industry, we consider whether any of the existing stress will turn into distress?
Snacks: Digestible Weekly Labour News – Issue 14
Read the fourteenth edition of our weekly update of Italian labour law.
ESG and Logistics – Powering the future
In the first of our series of articles focussing on logistics real estate, we explore the themes of green power generation and power management in logistics buildings as a means of tackling climate change.
New German VAT treatment of remuneration for supervisory activity published
Following recent EU and German court decisions, the German tax authorities have advised that lump-sum remunerations for supervisory activities will generally not be subject to VAT; though exceptions may apply for remuneration schemes comprising of fixed and variable payments.
Sexual harassment in the workplace – new employer obligations
The UK Government recently published its response to its consultation on sexual harassment in the workplace and intends to introduce new legislation “as soon as parliamentary time allows”. At this stage, it is unclear from the Government’s Response exactly how any changes in legislation will affect current employer obligations, but employers may need to take further active steps to prevent sexual harassment.
Will Gateway 1 Hackitt?
Gateway 1 and Fire Statements are intended to integrate thinking on fire safety as part of the planning application process, but will Gateway 1 help implement Hackitt’s recommendations or become a paper exercise?
Court confirms two-tier system for collateral warranties
This article examines the decision Toppan Holdings Limited and another v Simply Construct (UK) LLP where the UK’s TCC has provided guidance on whether collateral warranties given on construction projects are “construction contracts” and whether an adjudication can be brought under collateral warranties.
Snacks: Digestible Weekly Labour News – Issue 13
Read the thirteenth edition of our weekly update of Italian labour law.
Snacks: Digestible Weekly Labour News – Issue 12
Read the twelfth edition of our weekly update of Italian labour law.
