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Multi-jurisdictional foreign direct investment (FDI) control gridThis grid summarises when foreign direct investment (FDI) filings may be required in...
Market definition and analysis in competition lawMarket definition is the starting point for most competition law assessments and plays a central and...
Laos merger controlA conversation with David Fruitman, Regional Competition Counsel, and Kristy Newby, Country Managing Director, Lao PDR, at regional...
MJ merger grid—jurisdictionThe grid below sets out the notification thresholds as according to local legislation for all merger control regimes in the...
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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