This week's edition of International Trade weekly highlights includes: EU Regulation updating controls on food imports to protect public health published in Official Journal, Regulation on registering titanium dioxide importation originating in PRC published in the OJ, Regulation on anti-dumping duties of certain seamless pipes and tubes of stainless steel originating in the People’s Republic of China published in Official Journal, Regulation on imposing anti-dumping duty on imports of SRC originating in PRC to SRC consigned from Morocco and Republic of Korea published in the OJ, WTO announcing upgraded online e-GPA Gateway for trade and government procurement, and a weekly roundup of HMRC import, export and customs guidance.
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This week's edition of International Trade weekly highlights includes: The Department for Business and Trade (DBT) updating the UK Conformity Assessed (UKCA) marking guidance, Singapore ratifying UK’s Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) membership, the World
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Brussels I (recast)—domicile (Arts 4 and 63) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note considers the general rule set out in Article 4 of Regulation (EU) 1215/2012, Brussels I (recast) when determining the relevance of a defendant’s domicile to
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