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Briefing Notes

The problem of predatory marriages

An issue that is causing increasing concern among those seeking to protect the vulnerable is that of ‘predatory’ marriages or romantic relationships. An individual lacking mental capacity, such as an elderly person suffering from dementia, may be at risk of exploitation by a potential partner whose intention is to obtain control of that individual’s assets […]

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National Security and the Electronic Communications Code

EE Ltd and another v London Underground Ltd [2021] – summary In May, the Upper Tribunal, handed down another decision in favour of telecoms operators; this time, EE and Hutchison 3G Limited (“the Operators”). It granted the Operators interim rights of access, under paragraph 26 of the Electronic Communications Code, to enter into one of […]

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Fiscalité française: le régime fiscal des impatriés

La France dispose d’un régime fiscal spécifique à destination des impatriés, conçu pour attirer les dirigeants et les salariés, en prévoyant une exonération partielle de l’impôt sur le revenu, sous réserve de certaines conditions et pour une période susceptible de s’étendre jusqu’à 8 ans. Ce régime fiscal s’applique aux personnes qui, aux fins d’imposition, n’étaient […]

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French Constitutional Council to rule on controversial inheritance law

On 13 August 2021, the French Constitutional Council will give its opinion regarding the “Law to strengthen republican principles” which was adopted on 23 July 2021. This ruling may have far reaching consequences. Whilst the main purpose of the law was to address the possible application of Sharia’a law within France, article 13 will affect […]

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French tax: Inpatriates regime provides tax exemptions

France has a special ‘inpatriate’ scheme designed to help attract company directors and employees to France by providing partial income tax exemptions, subject to certain conditions and for a period of up to eight years. The inpatriate tax regime applies to individuals who were not resident of France for tax purposes during the five calendar […]

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Lasting Powers of Attorney: Time For Reform?

What is an LPA? A Lasting Power of Attorney (LPA), gives you the legal ability to nominate someone you trust to make decisions on your behalf. There are two types of LPA: those for Property and Financial Affairs (LPAF) and those for Health and Care Decisions (LPAH). Both types allow you to choose who makes […]

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Druces advises Beaumont Cornish, Peterhouse Capital and Shard Capital in connection with Bradda Head Holdings Limited’s admission to AIM

Druces’ Capital Markets team has advised Beaumont Cornish Limited, Peterhouse Capital Limited and Shard Capital Partners LLP in connection with Bradda Head Holdings Limited’s proposed admission to AIM and conditional placing to raise £6.2m before expenses. Bradda Head is focused on appraising and developing lithium mining projects within North America in a variety of projects […]

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Six months until the end of LIBOR

In March, the FCA announced the dates that panel bank submissions for all LIBOR settings will cease. You can read our briefing note on this here. July marks six months until the end of LIBOR. Earlier this week, Edwin Schooling Latter, Director of Markets and Wholesale Policy at the FCA gave a speech on the […]

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