Taxpayers have the right to appeal HMRC’s decisions to the Tax Tribunal in most circumstances. In reality, many find the appeal process too arduous, time consuming and risky; resulting in taxpayers conceding or settling matters with otherwise good prospects of success. We expect that the recommendations of the Tax Law Review Committee, if implemented, will improve taxpayers’ access to justice and level the playing field between taxpayers and HMRC.
Due to the pandemic and social distancing measures, employers and employees are making use of communication apps to convey changes in the work routine and even termination of the employment agreement. As a result, many lawsuits have been filed before labor courts challenging the use of communication apps for these purposes.
The municipality of Rio de Janeiro published Law No. 7,023/2021, which establishes the Municipal Consumer Code.
President Jair Bolsonaro signed provisional measure No. 1.068/2021 on 6 September 2021, amending the Brazilian Internet Legal Framework, which regulates the use of the internet in Brazil. The PM does not apply to messaging and mobile commerce apps, establishes “rights and guarantees” for users of social networks, and defines rules for content moderation.
The Government of Indonesia is making a big push to encourage the development of rooftop solar PV projects, in line with the policies it began to introduce with the issuance of Minister of Energy and Mineral Resources (MEMR) Regulation No. 49 of 2018 (“Reg 49”), in order to encourage Indonesia’s solar PV industry, and its global commitments to reduce greenhouse gas emissions. The MEMR has now revoked Reg 49 and replaced it with MEMR Regulation No. 26 of 2021 on Rooftop Solar Power Plants Connected to the Electricity Grid for Public Interest License Holders (“Reg 26”). Reg 26 became effective on 20 August 2021.
In our previous article, ‘Commodity Finance: the complete security package’ (2021) 5 JIBFL 351, we touched upon how disruption to commodity transactions, as a consequence of lockdowns, has led to the uncovering of fraudulent activities due to enhanced oversight of borrowers’ businesses and how a well-constructed security package can mitigate this risk to a degree. In this follow-up article we examine in detail the different ways in which fraud can manifest itself in commodity finance transactions, the actions lenders can take to try and mitigate against such frauds occurring in the first place and the possible resolutions avail
This 1 hour session will explore the issues you might anticipate arising in light of emerging trends to litigation across Europe and offer some practical thoughts on how to minimize or avoid the risk of litigation when effecting changes to your distribution and supply chain. We are delighted to invite you to join us on Tuesday October 5 via Zoom as we discuss managing your supply chain. Click here to register and receive joining details.
Does your workforce include casual employees? Laws relating to casual employment have undergone significant changes due to recent amendments to the Fair Work Act 2009 (Cth) (FW Act). Several changes require employers to take action now, by or after 27 September 2021. We set these out below along with some recommended actions.
In this Quick Chat video, Baker McKenzie’s Labour and Employment, Global Immigration and Mobility, and Tax lawyers review the wide variety of legal issues for Canadian employers to consider regarding a temporary or permanent remote work opportunity outside of the province of the employment agreement and provide tips on how employers can offer employees flexibility while remaining compliant with employment, immigration and tax requirements.
In late July 2021, the UK Government set out a new strategy on disability inclusion with Boris Johnson claiming “Our new National Disability Strategy is a clear plan – from giving disabled people the best start in school to unlocking equal job opportunities, this strategy sets us on a path to improve their everyday lives.” In this article Baker McKenzie associates consider the employment aspects of the strategy and the legal implications of them. They also consider practical steps employers can take to better understand and address disability inclusion within the workplace.