On November 26, 2018, the Department of Treasury and US Internal Revenue Service released proposed regulations that flesh out the new Section 163(j) interest limitation rule—a cornerstone of the Tax Cuts and Jobs Act enacted by Congress in December 2017. The rule, which applies to all taxpayers (subject to specified exceptions) and reduces their ability to deduct interest expenses, also changes the landscape for how businesses will consider funding their operations. This Legal Update sets forth an overview of certain portions of the proposed regulations.

Nick looks at three recent cases in the Court of Appeal. The Osipov case will radically change the way whistleblowing cases are run. The Morrisons case on data protection is equally groundbreaking. Finally we have a useful case summarising and developing the law on when an employee working outside Great Britain can bring a tribunal claim in an English tribunal.

The Hong Kong government gazetted the Discrimination Legislation (Miscellaneous Amendments) Bill 2018 (the "Bill") today (30 November 2018).

The Secretary for Labour and Welfare has appointed 18 January 2019 as the commencement date of the Employment (Amendment) (No.3) Ordinance 2018, which increases the statutory paternity leave in Hong Kong from three days to five days.

This practice note provides answers to questions frequently asked by securities lawyers and their clients regarding the federal securities laws applicable to communications and publicity matters involving companies conducting initial public offerings (IPOs) and other securities offerings under the Securities Act of 1933, as amended (Securities Act).

In this twenty-first edition, we flag and provide comment on anticipated employment law developments during the third quarter of 2018 and highlight some of the major legislative, consultative, policy and case law changes to look out for in 2018.

Commentary to a judgment of the District Court of Kiel from April 2018

In this special guest Episode Nick speaks with David Reade QC about Confidentiality and Privacy during Tribunal proceedings.

Richard looks at the implications for pension schemes of the recent High Court decision in the Lloyds Bank case on GMP equalisation.