Expert Analysis

• Taxing The Digital Economy: The Good, The Bad And The Ugly

  

  U.S. tech companies should watch for important developments in international taxation, including the resolution of Apple's decade-old state aid case, growing frustration with the Organization for Economic Cooperation and Development's global tax plan and adoption of the digital services tax instead, says Joyce Beebe at Rice University's Baker Institute for Public Policy.

• How Ed Sheeran's Serenade May Have Swayed The Jury

  

  While Ed Sheeran's performance of his hit song "Thinking Out Loud" at trial could not protect him from the subconscious copying doctrine, it may have tapped into jurors' intuitions about independent creation, winning him the copyright infringement suit over the song, says Christopher Buccafusco at Duke University School of Law.

• Tackling UK Case Backlog Requires Proper Court Funding

  

  Until the U.K. government takes powerful measures to address IT issues, poorly maintained courtrooms and wage demands, the crown court backlog will continue to rise to the detriment of all stakeholders in the criminal court system and the public at large, says Rubin Italia at Stokoe Partnership.

• UK Ruling May Affect 3rd-Party Fraud Liability Post-Insolvency

  

  While the recent Court of Appeal decision in Tradition Financial Services v. Bilta could make Section 213 of the Insolvency Act a powerful tool for liquidators, it also heightens the risk of companies tangentially involved in fraud being subject to claims following insolvency, say attorneys at Dechert.

• Tips On Implementing Menopause Support Policies At Work

  

  1 in 10 women have left a job due to menopausal symptoms, highlighting that employers must find ways to support and retain affected employees, especially amid the growing drive to boost the numbers of older people in the workforce and oft-cited war for talent, say Ellie Gelder and Kelly Thomson at RPC.

• UK Ruling Offers Useful Guidance To Insolvency Practitioners

  

  The recent U.K. High Court ruling in a matter involving Sova Capital represents the first unsecured credit bid to be approved by an English court, demonstrating a pragmatic approach to complex sanctions-related administrations and identifying a novel solution for insolvency practitioners to maximize value for the benefit of creditors, say attorneys at Katten.

• UK's Draft Fraud Offense And How It May Affect Companies

  

  The new U.K. corporate criminal offense of "failing to prevent fraud," recently published in draft form, will make it easier for prosecutions to be brought against companies, with no need to show that the "directing mind and will" of a company were involved in the fraud, say attorneys at Allen & Overy.

• Fresh View Ruling Offers Clarity On Forfeiture Orders

  

  The pragmatic focus on property rather than the defendants’ wrongdoing in Fresh View v. Westminster Magistrates' Court will be welcomed by enforcement authorities, although the low bar where mere knowledge or suspicion of unlawful conduct may be sufficient for forfeiture could be of concern to innocent recipients, says Joseph Sinclair at Mountford Chambers.

• Court Ruling Strengthens EU Stance On Non-Notifiable M&A

  

  The recent European Union Court of Justice's decision in Towercast can be seen as part of a pattern of increasingly rigorous scrutiny of M&A, and provides scope for greater intervention by national competition authorities on acquisitions by dominant companies that do not meet the EU or national merger control thresholds for notification, say attorneys at Herbert Smith.

• 2 EU Laws Could Supercharge Product Liability Class Actions

  

  The European Union's Representative Actions Directive, and forthcoming reforms of its Product Liability Directive, represent a fundamental change to the EU product liability landscape — and will likely leave businesses facing a new wave of European class action litigation, say Edward Turtle and Harriet Jones at Cooley.

• How SRA Workplace Culture Guidance May Help Legal Sector

  

  Whether or not the Solicitors Regulation Authority acts on its recently released guidance on toxic workplace environments in law firms and imposes harsh sanctions, it will hopefully encourage some positive top-down changes, and should give individuals confidence to demand acceptable behavior, says Georgina Calvert-Lee at Bellevue Law.

• The Value Of A Written Agreement Is Made Clear By UK Ruling

  

  The recent U.K. Court of Appeal decision in Zymurgorium v. Hammonds should serve as a reminder that although supply and distributorship agreements do not need to be in writing to be enforceable, putting pen to paper can provide an extra level of security for both parties, say Millie Pierce and Stephen Sidkin at Fox Williams.

• Proposed EU Directive May Bring Harmony To Insolvency Law

  

  The diverging insolvency regimes across European Union member states often lead to significant discrepancies in the recovery value for creditors, but a recent proposal for a directive that would affect areas like directors' duties and prepack processes represents a welcome move toward the harmonization of these laws across the EU, say attorneys at Taylor Wessing.

• UK Enviro Ruling Takes Narrow View Of Standard Of Review

  

  In an important case that should provide comfort to investors involved in large public-finance backed infrastructure projects, the U.K. Court of Appeal's judgment against Friends of the Earth suggests that English courts will only intervene in limited circumstances where the U.K. government is challenged on the basis of an international treaty, say Holly Stebbing and Maddie Hallwright at Norton Rose.

• The UK's Pursuit Of Simplified Holiday Leave Calculations

  

  The British government's recent proposed amendments to the Working Time Regulations, which simplify statutory holiday entitlement calculations for part-year workers, demonstrate an intent to mitigate the confusing implications of the U.K. Supreme Court's 2022 ruling in Harpur Trust v. Brazel, but more clarity may be needed, say Josie Beal and Megan Simpkins at Birketts.