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• Out-Law from Pinsent Masons
  Latest news, insight and analysis from Pinsent Masons
  
  
• European elections should elicit business response
  Businesses operating in the EU have been advised to prepare for a change in the political – and policy – landscape ahead of the European Parliament elections due to take place later this week.
  
  
• EU parliament vote provides for shift in EU policy
  After the EU’s parliament election, businesses have been advised to keep an eye on developments and to make clear political demands before the EU policy agenda is finalised.
  
  
• Onshore wind development in England given government green light
  The de facto ban on onshore wind development in England has been lifted.
  
  
• Beware ‘hidden’ taxes around voluntary carbon credit trading
  Investors need to give increasing thought to the potential for new tax liabilities to arise in relation to nature restoration and other climate projects globally and the growing secondary trade in the voluntary carbon credits which those projects are spawning.
  
  
• Latest AEMO plan highlights need for new renewable energy and transmission projects in Australia
  The Australian energy market operator’s (AEMO) new integrated system plan (ISP) underscores the scale and urgency of investment needed in the development of renewable energy and transmission projects in Australia, legal experts have said.
  
  
• Grenfell inquiry recommendations trail construction regulation reform
  The UK government is considering whether to introduce stronger regulation in UK construction – including new requirements around the testing and certification of construction products – among a series of other recommendations stemming from the public inquiry into the Grenfell Tower fire.
  
  
• What the Good Jobs consultation could bring in Northern Ireland
  Employers should familiarise themselves with the proposals contained within the ‘Good Jobs’ consultation in Northern Ireland and take the opportunity to make their voices heard on the proposed reforms while the window to do so remains open.
  
  
• Supreme Court emphasises need to consider ‘framework of control’ for employment status
  A recent UK Supreme Court judgement emphasises the complexities around the question of “control� when determining employment tax status, an expert has said.
  
  
• Processor fine proposed in UK GDPR first
  The Information Commissioner’s Office (ICO) has signalled its intention to fine a software provider more than £6 million in what would be the first example of it imposing a monetary penalty notice on a processor under the UK General Data Protection Regulation (GDPR).
  
  
• Let data be used to train AI, EU urged
  Innovative generative artificial intelligence (gen-AI) systems will not be developed and deployed in Europe unless it is made easier for developers to use European data to train their AI models, policymakers and regulators have been warned.
  
  
• Australia imposes strict safety duties on crystalline silica substance processing
  Changes to work health and safety regulations across Australia involving the processing of crystalline silica substances (CSS) mean new specific duties for organisations when an organisation undertakes work that involves their processing.
  
  
• Optional clauses in Hong Kong SAR NEC forms can boost construction project outcomes
  Hong Kong Special Administrative Region’s (SAR) construction industry can make use of the optional ‘carrot and stick’ mechanisms provided in the New Engineering Contract (NEC) to align contractors’ motivations with clients’ desired outcomes.
  
  
• CMA issues UK fashion sector greenwashing guidance
  UK fashion businesses should ensure awareness of and compliance with the Competition Market Authority’s (CMA) recently published anti ‘greenwashing’ guidance to help minimise their risk exposure under consumer protection law, an expert has said.
  
  
• Let data be used to train AI, EU urged
  Innovative generative artificial intelligence (gen-AI) systems will not be developed and deployed in Europe unless it is made easier for developers to use European data to train their AI models, policymakers and regulators have been warned.
  
  
• Total loss caused by fraud in the UK shows downward trend
  Despite a decrease in the amount stolen through fraud in the UK in the past few years, continued vigilance is still needed to combat fraud across sectors, legal experts have said.
  
  
• ‘Martyn’s Law’ update published but clarity and guidance still required
  The UK government’s proposed new anti-terrorism legislation will impose significant obligations on those responsible for sports stadia, concert venues, universities and other public premises where people congregate.
  
  
• Google wins appeal over EU online advertising competition fine
  An EU court has upheld an appeal raised by Google over a €1.49 billion fine imposed on the company over online advertising practices.
  
  
• Spotlight on culture in UK’s finance sector ahead of new duty and rules
  Anne Sammon tells HRNews about the challenges facing FS firms ahead of a new duty to prevent sexual harassment in force from 26 October 2024, and further regulation by the FCA and PRA
  
  
• Ruling offers crypto fraud asset tracing lesson
  An Italian businessman has failed in his bid to force a cryptoasset exchange to repay him the value of cryptoassets stolen from him after a judge in the UK said he could not adequately demonstrate that his cryptoassets were transferred to an account the exchange operated.
  
  
• Tackling theft or improper use of confidential information in the civil courts
  Businesses faced with the theft or unauthorised use of their confidential data have a suite of remedies available to them in the civil courts to recover that data or prevent its further use.
  
  
• Australia introduces limited package of Privacy Act reforms to Parliament
  The highly anticipated first package of the Australian government’s newly proposed Privacy Act reforms have been introduced to parliament in the Privacy and Other Legislation Amendment Bill 2024 (Cth).
  
  
• JCT 2024’s approach to limiting contractor liability needs care
  A footnote included in an updated version of a popular standard form construction contract should spur employers and contractors using those contracts in construction projects to carefully consider how to negotiate liability caps in the context of such projects.
  
  
• ECCTA: The journey and alignment of organisation initiatives
  The introduction of the Economic Crime and Corporate Transparency Act 2023 (ECCTA) provides an opportune moment for organisations to align organisation-wide compliance initiatives.
  
  
• HMRC transfer pricing guide places emphasis on risk management
  The UK tax authority has advised senior tax, accounting and finance officers within UK subsidiaries to ensure their group’s transfer pricing policies “are consistent with the way in which the UK business operates�.
  
  
• Sustainable investment regulation in the UK and EU
  There is increasing scrutiny globally on the role of finance in driving sustainable business activity, amidst the climate emergency and the wider focus on how business operations impact people and the environment.
  
  
• Changes to Saudi Investment Law will help facilitate foreign investment
  Saudi Arabia’s new Investment Law aims to facilitate foreign investment by aligning with global best practice to reflect the Kingdom’s strategic intent to diversify its economy and integrate deeply into the global market, an expert has said.
  
  
• EU, UK and US sign world’s first AI treaty
  Businesses will welcome the formation of a new international treaty on AI that sets a “global standard� for how AI-related risks and opportunities should be managed, an expert has said.
  
  
• NIS2 compliance hampered across EU as October deadline approaches
  Embedding cybersecurity controls into everyday business processes can help businesses comply with wide-ranging new EU cyber legislation that is due to take effect next month, but that task is being made more difficult by slow progress by EU countries in implementing required laws.
  
  
• Regulations extend banks’ UK trade sanctions reporting obligations
  Banks and other regulated financial services firms in the UK face additional reporting obligations under new trade sanctions regulations due to take effect next month.
  
  
• New UK trade sanctions civil enforcement regime introduced
  A new civil enforcement regime for certain trade sanctions is to take effect in the UK next month under regulations that come into force on 10 October.
  
  
• DMCC Act overhauls UK consumer law enforcement and expands consumer rights
  Consumer protection laws, and particularly the Competition and Markets Authority’s (CMA) enforcement powers, have been substantially strengthened by landmark new UK legislation which elevates directly enforceable consumer protection rules to the same status as competition law.
  
  
• Irish competition authority proposes new settlement procedure
  The Irish Competition and Consumer Protection Commission (CCPC) has published its draft procedure for settling investigations into suspected breaches of competition law, as it prepares to use its new powers to enforce EU and Irish competition law.
  
  
• Electricity Regulation Amendment Act ‘transformational’ for South Africa
  A new law in South Africa will deliver structural changes within the country’s energy sector and has the potential to address the problem of electricity blackouts and encourage investment in renewables projects.
  
  
• Value of data centres to UK economy highlighted by government action
  The importance of data centres to the UK economy has been recognised by the new UK government in recent actions relevant to operational resilience and the planning regime, experts have said.
  
  
• Fewer remedies despite more notifications under UK’s national security and investment regime
  The UK’s foreign investment screening regime saw an increase in the number of notifications in 2023-24, but fewer cases were subject to remedies or prohibitions compared to the previous year, as the regime “is settling in�, a legal expert has said.
  
  
• Businesses urged to stay ‘wary’ as investment fraud surges in Ireland
  Businesses and consumers should be more vigilant as sophisticated investment fraud is on the rise in Ireland, a legal expert has said.
  
  
• UK employment law divergence possible with ‘significant’ Northern Ireland consultation
  Workers’ rights and protections across Great Britain and Northern Ireland could be set to diverge further as a result of proposed changes to employment laws in both jurisdictions, according to a Belfast-based employment law expert.
  
  
• IR35: taxation of off-payroll workers explained
  The off-payroll working rules, known as IR35, apply where a business engages an individual to provide services off-payroll and through an intermediary - commonly a company referred to as a 'personal services company' (PSC). IR35 targets the use of PSCs to avoid employment taxes.
  
  
• Digital Services Act guidance issued in the Netherlands
  Online service providers in the Netherlands have gained an insight into how the EU Digital Services Act (DSA) will be enforced in the country through the publication of new guidance, according to experts.
  
  
• English institutions and law popular for global dispute resolution
  New research shows the important role that English law, courts and arbitration bodies play in dispute resolution in a competitive global market, experts have said.
  
  
• European and US business visitors to face new UK travel requirements
  Business visitors from Europe and the US, as well as a large number of countries, will need electronic travel authorisation (ETA) to travel to the UK from next year.
  
  
• Judicial review case may push forward new rules for testing ‘forever chemicals’ in sludge
  England’s Environment Agency (EA) was not at fault for the delay in introducing rules on testing sludge for long-lasting harmful chemicals before it is used as fertiliser, according to a recent judicial review – but the case may spur UK ministers to prioritise the issue, a legal expert has said.
  
  
• Hong Kong SAR NEC forms hold limits to instructing changes to construction works’ scope
  Understanding the limits of powers to instruct changes to the scope of construction works set out in the Hong Kong Special Administrative Region’s (SAR) New Engineering Contract (NEC) is essential to ensuring project managers exercise this power effectively and appropriately.
  
  
• Australian court confirms dismissed claims cannot be re-adjudicated
  A recent construction case in Australia has confirmed that claims which have already been rejected by an adjudicator cannot be re-argued on a different basis in future adjudications. It may be acceptable, however, for a contractor to pursue further amounts relating to the same event – such as a single delay event - in a future adjudication, if there is no overlap with the amounts already considered by the first adjudicator.
  
  
• The impact of the new EU mass actions directive across Europe
  Mass actions, sometimes described as collective, class or group actions, are actions brought by multiple claimants against the same defendant or group of defendants, generally in relation to harm said to have been caused to the claimants in the same or a similar way.
  
  
• HMRC urges businesses to assess landfill and waste compliance risk
  Businesses should act now to assess any landfill and waste compliance risks within their supply chain or properties as HM Revenue and Customs (HMRC) teams up with the UK Environmental Agency to increase enforcement in these areas, an expert has said.
  
  
• EPC contractors must manage risk when supporting Qatar’s energy transition
  Maintaining contemporaneous records and obtaining written approval for arbitration agreements are just two of the actions engineering, procurement and construction (EPC) contractors can take to address risks that can arise in the context of innovative energy and clean tech project work in Qatar.
  
  
• Court clarifies ‘risk of dissipation’ in asset freezing order case
  A recent English High Court ruling serves as a timely reminder of the factors that the court will take into account when considering the risk of dissipation of assets in the context of a freezing order application.
  
  
• Northern Ireland’s businesses urged to engage with ‘Good Jobs’ consultation
  Craig Patterson tells HRNews about Northern Ireland’s ‘Good Jobs’ Employment Rights Bill consultation which is open until 30 September 2024
  
  
• Training budgets should cover UK’s new sexual harassment duty, warns D&I lawyer
  Kate Dodd tells HRNews about securing the ‘buy in’ of senior leaders in UK businesses ahead of the new duty to prevent sexual harassment in force from 26 October 2024
  
  
• Focus on cultural change as UK’s new sexual harassment duty approaches
  Kieron O’Reilly tells HRNews about implementing cultural change within businesses ahead of the new duty to prevent sexual harassment in force from 26 October 2024
  
  
• Qatar law aims to boost private sector employment for nationals
  A new ‘job localisation’ law, intended to encourage employment of nationals by Qatari companies, is the latest in a line of recent legislative developments aimed at boosting ‘nationalisation’ efforts, an expert has said.
  
  
• ‘No fault’ evictions to be abolished in England in renters’ rights reform
  Landlords in England could face a ban on ‘no-fault’ evictions and see the grounds for possession expanded, after the Labour government introduced its Renters’ Rights Bill to parliament.
  
  
• ASIC puts Australian businesses on notice about ‘greenwashing’ risk
  The Australian Securities and Investments Commission (ASIC) has highlighted the growing risk of ‘greenwashing’ activities in its recent guidelines for businesses offering sustainability-related financial products in Australia.
  
  
• Changes to WA domestic gas policy expected following recent report
  Western Australia’s (WA) domestic gas policy could be due for a major overhaul following a recent report highlighting the issues faced by the state’s liquefied natural gas (LNG) market.
  
  
• Google online shopping competition fine upheld
  The EU’s highest court has dismissed legal arguments raised by Google relating to a €2.4 billion fine imposed under EU competition laws concerning online shopping.
  
  
• EU state aid enforcement could change after Apple ruling
  A new ruling by the EU’s highest court in a case involving Apple could represent the “high-water mark� in EU state aid enforcement and national tax rulings, an expert has said.
  
  
• PODCAST: The huge changes ahead for UK construction industry following Grenfell Inquiry findings, and an unusual fine for a data processor
  The Grenfell Inquiry into a London tower block fire found failings in regulation, government and industry, so what changes in how their activity is controlled should UK construction companies expect? And we investigate why a data processor, rather than a controller, has been fined for the first time following a huge data leak.
  
  
• Legal advice rights written into UK Russian sanctions law
  UK Russian sanctions law has been updated to permit the provision of otherwise prohibited legal and regulatory compliance advice – including compliance with sanctions regimes globally – without having to rely on a ‘general licence’.
  
  
• European Commission not authorised to prohibit takeover of Grail by Illumina
  The European Commission was not authorised to prohibit the takeover of US biotech company Grail by Illumina, as Grail is not active on EU markets, the Court of Justice of the EU (CJEU) has ruled.
  
  
• EU policy businesses can expect to see this autumn
  The political landscape in Europe has changed over the summer months. Those changes will have an influence on how EU policy and law reform is shaped this autumn and beyond.
  
  
• How sustainable investment rules have impacted funds documentation
  The extent to which fund documentation may need to be specifically negotiated to achieve the desired alignment of interests between investors and fund managers is a major factor in the attractiveness of fund products to investors – particularly in the context of sustainable investing.
  
  
• UK payment firms’ APP fraud compensation cap reduced to £85,000
  UK payment firms’ obligation to compensate victims of authorised push payment (APP) fraud could be capped at £85,000, instead of the initially proposed maximum amount of £415,000. The Payment Systems Regulator (PSR) is consulting on the new cap a month before the new compensation scheme becomes effective.
  
  
• High Court will take pragmatic approach to protect crypto fraud victims
  A recent High Court of England and Wales decision shows that the English courts are willing to interpret procedural service rules under the Civil Procedure Rules (CPR) pragmatically to facilitate justice for victims of crypto fraud, an expert has said.
  
  
• Ireland refines proposed foreign dividend tax exemption approach
  Irish businesses should be permitted to decide annually whether to opt into a new regime designed to simplify the tax treatment of foreign-sourced dividends, rather than being limited to doing so once every three years, the Department of Finance has said.
  
  
• Delayed flight claims fail to meet test for UK class action treatment
  Airlines will welcome a recent decision by a judge in the UK to block attempts to group together compensation claims of passengers affected by the cancellation or long delay of their flights, experts have said.
  
  
• Planned water law reform 'risks delaying environmental action'
  Proposed new legislation described by government as delivering a “significant increase in enforcement powers� against water companies, could delay rather than speed up industry action to address environmental concerns because of the broad way it has been drafted, water industry experts have warned.
  
  
• UK ruling clarifies ‘fixed establishment’ in VAT group cases
  Foreign companies need to have a substantial presence in the UK, including adequate human and technical resources, for their branch to qualify as a “fixed establishment�, a necessary condition for being treated as a member of a value added tax (VAT) group in the UK, a recent ruling has confirmed.
  
  
• STEM initiatives key to tackle gender pay gap in manufacturing
  Inspiring and encouraging women to think of a career in STEM has become an important part of the strategy for many large manufacturing companies in the UK to address the gender pay gap issue, as the gender pay gap between men and women in the sector narrowed slightly last year.
  
  
• Dutch DPA fines US-based facial recognition company for GDPR breach
  The Dutch data protection authority has imposed a fine of €30.5 million on facial recognition software provider Clearview AI, plus additional periodic penalty payments with a maximum of more than €5 million, for creating a database with faces of Dutch people.
  
  
• Cottam Solar Project consent reinforces UK renewables drive
  Consent has been granted for the development of the Cottam Solar Project in what experts have said is a further step towards the delivery of ambitious UK government targets for scaling up renewable energy generation.
  
  
• Hong Kong SAR consultation on AI technology copyright a ‘positive step’
  Anticipated changes to copyright laws protecting new artificial intelligence (AI) technology in Hong Kong Special Administrative Region (SAR) will help boost the development of generative AI, a technology law expert has said.
  
  
• Australia opens consultation on mandatory merger notification thresholds
  The Australian government has begun consultation on its recently proposed notification thresholds for companies undertaking merger and acquisition (M&A) activity in Australia.
  
  
• Saudi Arabia issues implementing rules on exporting personal data
  Businesses relying on exporting data from Saudi Arabia will need to review their transfer arrangements, as the Kingdom has issued new regulations on cross-border personal data transfers.
  
  
• Dutch Media Authority issues first fine to influencer over recognisability of ads
  The Dutch Media Authority’s recent enforcement action under the amended Dutch Media Act is a reminder that social media influencers need to comply with the new regime and the regulator is enforcing the laws strictly, an expert has said.
  
  
• Welsh plans risk disputes and ‘waste tourism’, says expert
  New tax plans in Wales are well-intentioned but, if introduced, risk a rise in disputes and businesses simply choosing to dispose of waste in England instead, a tax expert has said.
  
  
• Statutory tipping code published ahead of new law in force on 1 October
  Francis Keepfer tells HRNews about publication of the final code of practice designed to help employers distribute tips fairly in compliance with the Employment (Allocation of Tips) Act 2023
  
  
• Focus on audits and risk assessments ahead of new sexual harassment duty
  Kate Dodd tells HRNews about the steps employers are taking ahead of the new duty to prevent sexual harassment which comes into force on 26 October 2024
  
  
• Plan now for transition to eVisas, warns immigration lawyer
  Shara Pledger tells HRNews about the Government’s eVisa rollout which will replace physical immigration documents from 31 December 2024
  
  
• New Qatari enforcement law adds certainty for executing judgment debts
  Qatar’s new Judicial Enforcement Law, which comes into effect on 6 October, will overhaul the enforcement system structure and provide helpful clarity to commercial parties in Qatar when executing a judgment debt.
  
  
• DIFC revises prescribed company regime to extend accessibility to international businesses
  The Dubai International Financial Centre Authority (DIFCA) has made further changes to its prescribed company (PC) regime, making it simpler and more accessible to a wider base of applicants, such as international businesses without a presence in the DIFC.
  
  
• How the UK public sector can avoid judicial review of its use of AI
  Government departments and public bodies in the UK are increasingly incorporating artificial intelligence (AI) technology to automate their processes and support decision-making. In doing so, they need to ensure they act compatibly with principles of public law; if they fail to, judicial review proceedings could be raised in the courts to scrutinise how they are using AI.
  
  
• Using NDAs and data rooms to protect confidentiality during distressed sales
  Putting in place measures to protect confidentiality during business sale negotiations should not be neglected, even in a distressed situation where speed is of the essence.
  
  
• Renewables ‘project economics’ receive UK auction boost
  Prospective investors in new UK renewables projects will welcome the ambition and flexibility the government has shown towards delivering strategic renewable energy generation objectives in its operation of the latest ‘contracts for difference’ (CfD) allocation round, experts have said.
  
  
• Oasis ticket sales draw attention to dynamic pricing legal issues
  Businesses across sectors have been advised to review their approach to dynamic pricing after the practice drew scrutiny in the context of Oasis’ reunion tour.
  
  
• ASIC focus will mean greater scrutiny for Australian non-bank lenders
  Non-bank lenders in Australia are facing greater scrutiny regarding lack of transparency in private markets as the Australian Securities and Investment Commission (ASIC) focuses in on the industry.
  
  
• Ireland’s electricity storage policy vital to clean energy drive
  With a recent policy statement, Ireland is seeking to accelerate the growth and integration of battery and other storage systems into Ireland’s electricity grid.
  
  
• Brand owners suffer blow over goods revamping
  A recent ruling shows the challenge UK brand owners can face if seeking to prevent other businesses from revamping their original products and selling them on the resale market, experts in brand protection have said.
  
  
• Why health and safety at work law stands the test of time 50 years on
  The Health and Safety at Work etc Act 1974 has now been in force for 50 years, but it continues to provide a globally-recognised framework for managing health and safety risk – even as that risk evolves with the operation of new technologies and ways of working.
  
  
• DPA issues Uber €290 million fine for GDPR data transfer breach
  The Dutch Data Protection Authority (DPA) has imposed a €290 million fine on Uber for allegedly transferring personal data from EU to US servers without adequate protections in place.
  
  
• UK insurance firms must ensure fair value of products following FCA review
  Manufacturers and distributors of non-investment insurance products may need to re-consider the efficacy of their product value assessments and ensure they are fully aware of their responsibilities to consumers following the findings of a UK Financial Conduct Authority (FCA) thematic review.
  
  
• Botswana mining law proposals pose potential litigation and corruption risks
  Botswana’s recently proposed mining law amendment is a positive step to ensure that citizens of the country benefit from its mineral wealth, but it is not without risk, including potential litigation and corruption risks, experts from Pinsent Masons have said.
  
  
• EU and China to tackle challenges in cross-border transfer of non-personal data
  European businesses that have faced increasing challenges and uncertainty in exporting data from China can expect ways to ease the difficulties while complying with complex Chinese data laws, following work to find a solution by both the EU and China.
  
  
• Drivers of health and social care deal-making highlighted
  Recent data and market analysis highlight reasons for optimism for health and social care sector deal-making in the months ahead, an expert has said.
  
  
• UAE launches AI charter with focus on human wellbeing
  Businesses seeking to develop and adopt artificial intelligence (AI) technology in the UAE should evaluate the applicability of the principles set out in a new charter published by the government for the development and use of AI.
  
  
• Robust due diligence essential to reducing risks of breaching Russian sanctions
  At least 161 companies have voluntarily disclosed that they have breached sanctions since the Russia-Ukraine conflict began in February 2022, according to research by Pinsent Masons.
  
  
• Proposed Bill introduces protections for Singapore’s platform workers
  A highly anticipated Bill proposing new protections for platform workers in Singapore will mean new obligations and registration requirements for operators of digital platforms, an employment law expert has said.
  
  
• ICO examines businesses’ gen-AI data protection responsibilities
  Developers of generative AI (gen-AI) models and the businesses that use them have been advised to consider and clarify their role in determining how personal data is processed by those tools.
  
  
• Pension buy-outs: managing the risk of ‘trapped surplus’ on winding-up
  Corporate sponsors of UK occupational defined benefit (DB) pension schemes are increasingly concerned about their ability to access so-called “trapped surplus� from those schemes in cases where the scheme’s assets exceed the amount required to fully secure members’ benefits.
  
  
• Pension buy-outs: residual risks cover for winding-up pension schemes
  Trustees planning to wind-up their pension scheme seeking to obtain residual risks cover from a bulk annuity insurer should bear in mind that there may be material differences between the contractual terms and scope of the cover that different insurers offer and this can go to the heart of whether the cover is worthwhile and represents good value.
  
  
• Pension buy-outs: relevance of FCA’s Consumer Duty when winding-up
  The Financial Conduct Authority’s (FCA’s) new Consumer Duty will apply to insurers who issue individual policies to defined benefit pension scheme members at buy-out.
  
  
• Pension buy-outs: managing a surplus on winding-up
  When it comes to a pension scheme buy-out and wind-up, surplus can be managed in several different ways and each option comes with its own set of legal risks and practical issues.
  
  
• Pension buy-outs: making the decision to fully buy-in
  Trustees and sponsoring employers of defined benefit (DB) schemes are increasingly looking to fully buy-in their scheme to reduce risk. This is commonly a first step on the path to buy-out of benefits and an eventual winding-up of the scheme, when the scheme is brought to an end and the trustee discharged of any further liability for providing benefits to members.
  
  
• Pension buy-outs: issuing individual policies using assignment before winding up
  Issuing individual policies using the assignment structure has become an increasingly preferred way for trustees to give effect to a pension buy-out, as it can help address several concerns that often arise under the conventional route where the insurer issues individual policies directly to members.
  
  
• Pension buy-outs: incorporating pension scheme trustees before winding-up
  As more pension schemes prepare to buy-out and wind-up, trustees will want to consider various arrangements that can be put in place to protect them from the risk of personal liability once the winding-up process is complete.
  
  
• Pension buy-outs: employer indemnities on winding-up
  Company indemnities are usually granted as an adjunct to run-off and missing beneficiary insurance, instead of residual risk insurance, meaning that they will generally only apply where the insurance does not meet the claim.
  
  
• Pension buy-outs: endgame issues for sponsors
  At each phase of a defined benefit (DB) pension scheme buy-in, buy-out and wind-up, it is important for sponsors to take a strategic approach, work in partnership with the trustees and take advice on sponsor-specific issues that might otherwise be missed.
  
  
• Pension buy-outs: discharging DC assets on winding-up
  Pension scheme buy-outs are increasingly popular in the UK pensions market as a way for trustees to offload the risk of funding and paying for members’ benefits.
  
  
• Pension buy-outs: deciding how to use surplus on winding-up
  As more UK pension schemes prepare for buy-out and winding up, trustees will need to look closely at the balance of powers in their scheme rules and consider their trustee duties when dealing with any surplus in a winding-up scenario.
  
  
• Pension buy-outs: concluding the winding-up
  As a pension scheme moves towards the completion of its winding-up, there are several things that trustees should be aware of once the scheme has bought out its benefits and only needs to conclude the winding-up of the scheme’s trust.
  
  
• Pension buy-outs: communicating with members about winding-up
  Scheme members are at the heart of the long and challenging journey to a full scheme buy-out and wind-up, and good member communications are an essential part of a successful journey plan.
  
  
• Pension buy-outs: claim limitation periods post winding-up
  At what point can trustees relax about any claims after a pension scheme is wound up: three, six, 15 years or never?
  
  
• Pension buy-outs: trustee liability post winding up
  Pension trustees should start thinking about any residual risks ahead of starting the scheme winding-up process to identity any potential gaps in liability protection, as well as setting out methods to address those gaps to best protect themselves.
  
  
• Dutch competition authority to take action against fake review sellers
  The Netherlands Authority for Consumers and Markets (ACM) will take action against the sale of fake online reviews and has launched investigations into market participants selling them.
  
  
• Banks in the Netherlands allowed to cooperate in developing ESG reporting standards
  Banks in the Netherlands can collaborate on sustainability reporting requirements without risking breach of competition laws, the Authority for Consumers and Markets (ACM) has confirmed.
  
  
• Introduction to stamp duty
  Stamp duty is a tax on documents which applies to stock transfer forms transferring shares.
  
  
• UK tax treatment of REITs
  Real estate investment trusts (REITs) are tax efficient property investment companies.
  
  
• UK asset holding company regime
  A new elective tax regime for companies which hold investment assets as part of fund structures is being introduced in the UK from 1 April 2022.
  
  
• Irish court decision demonstrates standards expected when handling employee personal data
  A recent Dublin Circuit Court decision will have significant implications for employers handling personal data, and over the boundaries of surveillance, an expert has said.
  
  
• AIFMD II amidst the debate on private credit market growth and financial stability
  Regulators around the world are facing up to the fundamental question of how they can ensure businesses can access capital they need to grow when banks won’t lend them money, whilst also ensuring that the growth in private credit does not present a risk to financial stability.
  
  
• Notification of uncertain UK tax treatment by large businesses
  Large businesses are required to notify HM Revenue and Customs (HMRC) where they have adopted an uncertain tax treatment.
  
  
• Updated Saudi investment law to enhance foreign investor rights
  International businesses should have greater confidence to invest in Saudi Arabia under a new law that has been approved in the country, experts have said.
  
  
• ‘Single-use’ cup charge proposed in Scotland
  Drinks retailers will need to add a 25 pence charge when supplying beverages in single-use cups in Scotland, under new plans that have been outlined by the Scottish government.
  
  
• Dutch DPA warns employers of AI data breaches
  Organisations should put in place policies with regard to the use of AI tools to guard against the risk of data breaches, the Dutch Data Protection Authority (Autoriteit Persoonsgegevens, AP) has warned.
  
  
• JCT 2024 Standard Building Contract requires consideration of updates to construction contract templates
  The Joint Contracts Tribunal’s (JCT) latest editions of its Standard Building Contract suite continue its efforts to update and future proof its suite of contracts, with the aim of meeting the evolving needs of the construction sector, an expert has said.
  
  
• Public consultation in the UK
  When public bodies in the UK take decisions, they are often subject to statutory or common law duties that require them to first consult people who may be affected by the decision.
  
  
• Singapore ruling highlights employers’ duty to use contractual discretion reasonably
  A recent ruling in Singapore involving an employee’s bonus entitlement has highlighted employers’ implied duty to act in good faith even in situations where the relevant employment contract clearly states that bonuses will be determined at the employer’s discretion.
  
  
• Hong Kong SAR NEC forms encourage proactive communication
  The new engineering contract (NEC)’s emphasis on proactive communication between parties can help to prevent potential disputes on construction projects in the Hong Kong Special Administrative Region.
  
  
• Doing business in China: establishing a business in China
  In January 2020, China's Foreign Investment Law (FIL) elimated much of the formal distinction between foreign-invested and domestic companies.
  
  
• UK Supreme Court will hear appeal of recent VAT group decision
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• Doing business in China: practical considerations
  Following the promulgation of China's Foreign Investment Law (FIL), foreign invested enterprises (FIEs) will need to be transformed to comply with the Company Law and the Partnership Law.
  
  
• Recent fines put Australian employers’ long service leave obligations in the spotlight
  Recent instances of Australian employers failing to pay long service leave entitlements on time have highlighted the need for employers to be aware of their obligations in this area – and the extent to which they can differ depending on the location of where work is performed or directed to be performed from.
  
  
• Case shows need for monitoring of safeguarding measures
  Organisations with a duty of care towards people must ensure that the way any safeguarding measures are implemented is properly monitored, experts have said.
  
  
• Doing business in China: an introduction
  China’s rapid transition from an insular, ailing planned economy to global economic powerhouse is one of the great economic success stories of our age.
  
  
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  In light of the shifting legal landscape and market trends under the new Labour government and in the EU, employers will face more gender pay gap (GPG) reporting duties and a need to put in place a pay equity strategy, an expert at Pinsent Masons has said.
  
  
• Growth shares
  Growth shares are a special class of shares issued to employees that allow the employees to share in the growth in value of the company above a valuation hurdle – usually on an exit event – in a tax efficient manner.
  
  
• Settlements enforceable as arbitral awards in South Africa
  Businesses that agree to formally settle their disputes via agreement can enforce the terms of those settlement agreements before the courts in South Africa if those agreements have been endorsed by an arbitrator.
  
  
• Proposals to reform Irish limited partnerships oblige greater transparency and accountability
  The recently published Irish General Scheme of the Registration of Limited Partnerships and Business Names Bill 2024 includes several important proposals and will protect Ireland’s reputation as a well-regulated place to do business, an expert has said.
  
  
• An introduction to tax for UK companies
  This guide provides a brief overview of the UK tax system for a business operating in the UK through a company.
  
  
• UK structures and buildings allowances
  A 3% structures and buildings allowance (SBA) is available in the UK for expenditure on the purchase, construction or renovation of non-residential buildings and structures.
  
  
• Irish proceedings remind firms of data protection obligations when developing AI
  Upcoming High Court proceedings between the Irish Data Protection Commission (DPC) and X, formerly Twitter, will be hugely significant to businesses using personal data to train artificial intelligence (AI) systems, according to experts.
  
  
• UK financial firms can expect more auditor challenges following FCA investigations
  A recent decision by the UK’s Financial Conduct Authority (FCA) to issue a public censure for significant failings in client asset reports highlights the importance of accurate CASS reporting not only by regulated firms but also by their auditors, an expert has said.
  
  
• An introduction to UK capital allowances
  A company which spends money on capital assets for use in its business cannot claim a UK tax deduction for that expenditure.
  
  
• An overview of civil proceedings in England and Wales
  There is no civil code in England. English civil law is made up of legislation made by parliament and 'common law' decisions made by the courts.
  
  

• CNET
  
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• Best Internet Providers in Long Beach, California
  Most of Long Beach has access to faster internet through fiber internet providers. Know which offers are the best deal.
  
  
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  Hunting for home broadband in Huntington Beach? Aside from cable giant Spectrum, Frontier Fiber and T-Mobile Home Internet also serve the area.
  
  
• Best Internet Providers in Winston-Salem, North Carolina
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  Youngstown doesn’t have a ton of options for internet, but most people will have access to at least one high-speed provider.
  
  
• 6 Best Sleep Trackers of 2024 -- Tested and Selected by Experts
  Want to keep track your sleep quality? Track your sleep habits with our picks of the best sleep trackers, tested by our experts.
  
  
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  This Broome County town is nestled between the Chenango and Susquehanna rivers. These are the best providers in the area for all your home internet needs.
  
  
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• No iPhone 16? You Don't Need a Camera Button to Take a Quick Photo
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• Illinois Solar Panel Incentives: Rebates, Tax Credits and More
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  Almost everyone in Allen can access speedy broadband and low-cost plans. AT&T Fiber is our top pick, but Spectrum is also a solid option for most homes.
  
  
• Microsoft's AI Energy Needs May Bring Three Mile Island Nuclear Plant Back Into Service
  The site of the nation's most serious nuclear reactor accident could reopen by 2028 with Microsoft as its sole customer.
  
  

• Technology Intelligence
  
  www.telegraph.co.uk for the latest news from the UK and around the world.
  
  
• SpaceX Starship rocket grounded after botched launch created six-mile dust cloud
  
  
  
• Twitter verifies far-right group Britain First with gold tick
  
  
  
• Putin’s Twitter account resurfaces as Russia comes in from the cold
  
  
  
• Mayor threatens to sue after ChatGPT claims he was jailed for bribery
  
  
  
• TikTok fined £12.7m for collecting data on children
  
  
  
• Elon Musk says Twitter is worth $24bn less than when he bought it
  
  
  
• Google launches Bard chatbot amid ‘misleading or false information’ fears
  
  
  
• Twitter hit by biggest malfunction since Musk deal
  
  
  
• Elon Musk's bid to implant microchips in human brains rejected over safety concerns
  
  
  
• Ruling in Google’s US Supreme Court case could change the nature of the internet
  
  
  
• Britain aims to get quantum computing ‘by 2030’ with record investment
  
  
  
• Mark Zuckerberg brings back reviled office cubicles – with a twist
  
  
  
• Microsoft Bing chatbot professes love for journalist and dreams of stealing nuclear codes
  
  
  
• $120bn wiped off Google after Bard AI chatbot gives wrong answer
  
  
  
• Sell Call of Duty or we’ll block $69bn Activision takeover, Microsoft told
  
  
  
• End of working from home boom costs 6,650 jobs at Dell
  
  
  
• Former Twitter staff accuse Elon Musk of 'sham' redundancy
  
  
  
• Electric car battery maker Britishvolt in sale talks
  
  
  
• Why only the return of Jeff Bezos can reverse Amazon’s decline
  
  
  
• Microsoft building Alexa-style search engine to challenge Google
  
  
  
• Mobile phone companies accused of concealing double-digit price rises from customers
  
  
  
• Twitter to resume hiring after Elon Musk sacks more than 4,000 staff
  
  
  
• Kanye West posts ‘Shalom’ after Elon Musk lifts Twitter ban
  
  
  
• Meet Mastodon, the Twitter ‘killer’ Elon Musk is keeping an eye on
  
  
  
• Elon Musk scraps free lunches at Twitter to save $13m a year
  
  
  
• Hacking fears after $650m vanishes from collapsed crypto firm
  
  
  
• Apple warns of Christmas iPhone 14 shortages
  
  
  
• Elon Musk to sack half of Twitter staff and end working from home
  
  
  
• YouTube wipes $7.6bn off owner Alphabet
  
  
  
• My Metaverse diary: what it’s like to live, work and shop inside the Internet
  
  
  
• Amazon, Google and Microsoft's dominance of cloud services investigated
  
  
  
• The misheard word that directed public to mourn late Queen in Yosemite
  
  
  
• Google faces £20bn claim for depriving newspapers of ad revenue
  
  
  
• £6bn Darktrace takeover collapses after US buyers walk away
  
  
  
• iPhone 14 launch: Apple hikes prices by £150 for UK customers 
  New iPhone 14 Pro is £150 more expensive than the iPhone 13 Pro on launch  Satellite connectivity for iPhone with emergency SOS text feature Apple reveals four smartphones, advanced Watch Ultra and AirPods Pro 2 ]]>
  
  
• Twitter founder Jack Dorsey calls for end to China’s Communist Party over zero-Covid policies
  
  
  
• Sir Nick Clegg returns to London in latest Meta move
  
  
  
• Instagram ‘supreme court’ to review transgender nudity rules after removal of topless photographs
  
  
  
• Lastminute.com bosses arrested over alleged Covid fraud
  
  
  
• Twitter granted fast-track trial in bid to force Elon Musk to complete $44bn takeover
  
  
  
• Cambridge professor raises £50m for 5-minute electric car charging
  
  
  
• Elon Musk pulls out of $44bn Twitter takeover
  
  
  
• Russia and China accused of trying to turn Britain into a 'rule-taker'
  
  
  
• Tesla loses electric car crown to Chinese rival backed by Warren Buffett
  
  
  
• Tesla loses $440m as Elon Musk's Bitcoin bet sours
  
  
  
• Swarm of malfunctioning driverless taxis brings traffic to a halt for hours
  
  
  
• Mark Zuckerberg tells Meta execs to find staff ‘who shouldn’t be here’
  
  
  
• Tesla sued by former workers over Elon Musk staff cuts
  
  
  
• SpaceX fires staff over letter criticising Elon Musk
  
  
  
• Britain launches post-Brexit sat nav system after being removed from EU's Galileo
  
  
  
• Elon Musk sued by Twitter investors for ‘driving down takeover price’
  
  
  
• Google ad dominance threatened by third investigation
  
  
  
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• Tech firm used by Met and MoD forced to delete billions of Facebook photos
  
  
  
• Google Russia files for bankruptcy
  
  
  
• Netflix tells ‘woke’ staff to tolerate diverse opinions or find new jobs
  
  
  
• Forget your passwords, the era of facial recognition and fingerprints is finally here
  
  
  
• Elon Musk’s SpaceX rockets linked to death of endangered birds
  
  
  
• MPs demand Elon Musk comes to London to discuss Twitter takeover
  
  
  
• Jeff Bezos loses $21bn as Amazon shares plunge
  
  
  
• Elon Musk buys Twitter for $44bn
  
  
  
• Elon Musk ‘on brink’ of striking Twitter deal today
  
  
  
• Elon Musk sued for delay in disclosing Twitter stake
  
  
  
• Tim Cook warns of privacy 'emergency' in attack on social media and search engines
  
  
  
• Russian spies launch cyber attack on Ukraine's electrical grid
  
  
  
• Elon Musk 'reserves the right' to buy up more of Twitter
  
  
  
• Twitter must wean itself off advertising, says Elon Musk
  
  
  
• Warren Buffett branded a ‘sociopathic grandpa’ trying to block Bitcoin
  
  
  
• Uber adds plane and train tickets to its app
  
  
  
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• Russian economy will be decimated by western sanctions, JP Morgan predicts
  
  
  
• How to get an NHS Covid Pass and what it allows you to do – from entering pubs to travelling abroad
  
  
  
• Donald Trump's social media app hits trouble after launch
  
  
  
• Elon Musk's infamous Tesla tweet reignites battle with regulator
  
  
  
• Facebook suffers biggest one-day fall in history as shares plunge over 26pc
  
  
  
• Tesla forced to fix 50,000 self-driving cars
  
  
  
• Teenage hacker claims Tesla security flaw let him take control of 25 cars
  
  
  
• Google denies it stifled criticism of Indian billionaire
  
  
  
• Darktrace shares soar as outlook brightens
  
  
  
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• Myanmar opposition adopts Tether crypto as its official currency
  
  
  
• Microsoft's takeover of voice recognition firm under scrutiny
  
  
  
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• Facebook changes its name to Meta
  
  
  
• Facebook update will encourage Insta users to take a break, says Clegg
  
  
  
• Facebook whistleblower to detail tech firm's impact on health of children
  
  
  
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• iPhone 13 & Apple Watch: How to buy, price, features and specs
  
  
  
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• iPhone 13 launch: Apple reveals four new phones with better battery and camera
  Apple has sought to maintain its run of record iPhone sales with a series of new models that boost battery life and feature advanced cameras.]]>
  
  
• iPhone 13: latest rumours on Apple's new device, including UK price, features and specs
  
  
  

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