Briefings

Seeing the Wood for the trees

5 May 2017

WFW London Partner Rebecca Williams and Senior Associate David Wright authored an article for Procurement & Outsourcing Journal, looking at the recent judgement of Wood vs Capita and its important clarification of the English courts’ approach to the interpretation of the meaning of words in a contract.

Fast-Track Arbitration and Expedited Procedure Under the Revised Arbitration Rules of the ICC

5 May 2017

The ICC arbitration rules introduce an expedited procedure that entitles the International Court of Arbitration of the ICC to appoint a sole arbitrator for disputes under US$2m, even if the agreement provides otherwise.

Close Companies: Beware the Hidden Inheritance Tax Risks of Structuring Escrow Arrangements as Trusts

28 April 2017

Parties to acquisitions often agree to an escrow arrangement to protect the buyer from some liabilities. These are often structured as trusts. However, what are the tax risks for individuals and close companies?

Changes to Double Taxation Treaty Passport

24 April 2017

The Double Taxation Treaty Passport scheme improved the system for lenders and borrowers accessing treaty relief from UK withholding tax. It has now been extended to cover a broader range of borrowers and non-corporate lenders.

Renewables in Spain: Auction Resolution

21 April 2017

The Spanish Government has announced a new renewable energy auction, which will take place on 17 May. This briefing reviews its final procedural details.

UK: Employment Insight In-Depth – April 2017

11 April 2017

Should commission payments be taken into account when calculating holiday pay? This was the question at the centre of British Gas Trading v Lock.

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