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1422 Results

UK High Court finds Government Net Zero Strategy "unlawful"

The High Court has ruled that the UK Government's Net Zero Strategy breaches its obligations under the Climate Change Act 2008. The ruling took place on 18 July 2022, following a case brought by Friends of the Earth and ClientEarth (inter alia), who alleged that the Government failed to produce detailed climate policies to show how the UK’s legally binding carbon budgets will be met, in line with its obligations under the Climate Change Act.  

What tax changes might L-day bring?

20 July is 'L-day' – the day on which the government publishes the first draft of legislation to be included in the finance bill 2022-23.

Protecting your brand in the metaverse: top 10 issues for brand owners to consider

In 28 October 2021 Facebook rebranded as Meta, with the aspiration "to be seen as a metaverse company". Since then, there's been a significant buzz about the metaverse – the "next chapter of the internet", according to Mark Zuckerberg.

Post-termination non-compete clauses in B2B agreements: what's the Court of Appeal up to?

The challenge for a business when drafting a restrictive covenant is that if it seeks to constrain the other party's freedom to operate too much or for too long in the interests of protecting its own business, the courts may refuse to enforce the restriction. Two recent Court of Appeal rulings highlight some of the hazards in relation to post-termination non-compete obligations in B2B agreements.

The ever-expanding world of corporate sustainability reporting

The EU continues to beat a path to a more sustainable future. Nothing too new there, perhaps, but it is increasingly determined to bring the rest of the world along with it. It first proposed a directive on corporate sustainability reporting ("CSRD") in February 2021, which when proposed caused a stir for the significant expansion of non-financial information obligations on non-listed corporates. 

Tribunal publishes first detailed decision on salaried members rules

The salaried members rules were introduced in 2014 to counter situations where UK limited liability partnerships (LLPs) were avoiding employment taxes by making junior workers members (rather than employees) without bearing the risks, rewards and responsibilities typically associated with partnership. Under the rules, members of an LLP are treated as  employees for tax purposes, unless one of three exclusions apply.

The Government's next steps in the reform of the private rental sector, and the end of the assured shorthold tenancy

The Government's 2017 white paper "Fixing our broken housing market" contained a number of proposals for improving the private rental sector ("PRS") for renters. In the 6 weeks since the Queen's Speech in May this year, there have been indications that some of these ideas will be taken forwards, including: changes in the way that "contractual controls" are registered at HM Land Registry, the introduction of minimum standards for housing in the PRS, and the abolition of both the section 21 method of obtaining vacant possession and the assured shorthold tenancy.

Material adverse change clauses: play to the whistle

The High Court recently considered whether the delay to the Premier League season caused by the first COVID-19 lockdown triggered a material adverse change clause (commonly known as a MAC clause) in contracts for broadcasting rights. In this briefing we look at how this compares with previous cases on MAC clauses and what the lessons are when drafting such provisions.

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