Recent comments on the EU-U.S. Data Privacy Framework by the EDPB and the LIBE committee
We consider the concerns and improvements made about the proposed EU-US Data Privacy Framework, which is the third attempt at a data transfer mechanism for transatlantic data flows
21 April 2023
Who pays the inheritance tax on gifts from life interest trusts?
Trustees often make “gifts” from life interest trusts. Trustees and beneficiaries may be surprised by the allocation of responsibility to actually pay the tax
24 April 2023
The taxation of payments under interim relief orders
In MT v HMRC, the FTT held that a payment made to a person who has made a protected disclosure pursuant to an order for interim relief under s.129 should be exempt from tax up to the £30,000 threshold.
18 August 2014
The GDPR, trustees' lawyers and the right to resist subject access requests
The DPA 2018 broadens the 'legal privilege' defence to allow law firms to resist subject access requests to the extent that documents are the subject of a duty of confidentiality
03 July 2019
The Arbitration Act 1996 – the Law Commission releases a second Consultation Paper
The Law Commission, in its review of the key legislation governing arbitrations in England and Wales, recently published a second consultation paper.
19 April 2023
Is AI in your mind’s eye? What the government’s White Paper on AI has in store for employers
An overview for employers of the UK government’s White Paper on AI and its implications
20 April 2023
DWP Consultation outcome climate and investment reporting — what now for trustees?
The DWP has published its response to its consultation on climate and investment reporting. We analyse the new regulations and next steps for trustees
18 July 2022
Crichel Down Rules: new case law guidance
The case of Charlesworth v Crossrail Ltd[2018] has offered new judicial guidance on the Crichel Down Rules. This new guidance is of importance to local authorities and landowners..
23 May 2018
UK Investment Launchpad
Burges Salmon’s full service UK Investment Launchpad helps inward investors to fast track the UK set up process and enables them to focus their time on winning new business
04 October 2022
Telecommunications (Security) Act 2021 – A Quick Guide
We examine the implementation of the Telecommunications (Security) Act 2021 and the security-related duties and responsibilities placed on the telecoms industry
27 April 2023
Virtual Pension Trustee Meetings – how to make the most of holding meetings virtually
In this article, we discuss how pension scheme trustees might make the most of one key adaptation arising from the COVID-19 pandemic: virtual trustee meetings
24 June 2020
Merger Control: the issue with not holding your companies separate after a ‘hold separate’
Hold separate orders are known for being a burden on businesses wishing to start integrating post-completion.
29 January 2019