In March 2020 the Comptroller of Revenue released a concession confirming that where companies had to alter their operating practices to compensate for the COVID-19 outbreak, the comptroller would not determine that such company had failed the economic substance test under Article 6 of the Taxation (Companies – Economic Substance) (Jersey) Law 2019. Given that the pandemic remains ongoing, the comptroller recently issued further guidance in relation to the concession.
Introduction
On 27 December 2020 Congress enacted the Trademark Modernisation Act (TMA) 2020 as part of the Consolidated Appropriations Act 2021. The TMA amends the Trademark Act 1946 – also known as the Lanham Act – and makes significant changes to trademark law by clarifying the burden for trademark owners seeking injunctive relief and providing new mechanisms for challenging applications and registrations on non-use grounds. The notable changes that will come into force in 2021 affect proceedings in the United States Patent and Trademark Office (USPTO) and the Trademark Trial and Appeal Board, as well as federal court litigation. The key highlights of the new law are set out below.
Faber Union(1) is good law.
In total, there were seven appeals before the Federal Court by purchasers and housing developers. The key question that the court considered was where there is a delay in the delivery of vacant possession, does the date for the calculation of liquidated and ascertained damages (LADs) begin on the date of the payment of the booking fee or on the date of the sale and purchase agreement (SPA)?(2)
This article refers to the appeals pertaining to
GJH Avenue Sdn Bhd.(3)
GJH Avenue
The
GJH Avenue appeals comprised three appeals by purchasers of units of bungalows under a Schedule G statutory contract as prescribed under the Housing Development (Control and Licensing) Regulations (HDR) 1989. One of the bungalow units is known as Unit Number L274/PT Number 5415.
Introduction
The COVID-19 pandemic has had a profound impact on the shipping industry and led to many disputes. However, owing to the prevalence of arbitration in resolving shipping disputes, and the time taken for cases to progress through the courts, there have been few reported cases detailing the pandemic s impact on the industry. In January 2021 the Admiralty Court handed down one of the first judgments dealing with this matter in
P&O Princess Cruises International Ltd v The Demise Charterers of the Vessel Columbus ([2021] EWHC 113 (Admlty)).
Facts
Two cruise ships, the Columbus and the Vasco da Gama (the vessels), formed part of the Cruise and Maritime Voyages (CMV) fleet and were demise chartered to single purpose companies within the CMV Group (Lyric Cruise Ltd and Mythic Cruise Ltd, respectively).
On 21 January 2021 a new royal decree was published in the
Official Gazette which has temporarily extended occupational doctors role in combating the COVID-19 pandemic in the workplace. Occupational doctors will be contact tracers in the workplace and in this context have been given the authority to:
identify high-risk contacts in the company;
issue a quarantine certificate for these workers; and
refer certain workers to be tested or to carry out the test themselves if they consider such action to be more appropriate.
This does not mean that employers can now have their workers tested on a large scale and systematically. Testing can happen only when the occupational doctor decides so and only for well-defined categories of worker (eg, high-risk contacts or when the occupational doctor deems testing necessary to combat an imminent outbreak in the company or for workers who must make a business trip abroad for which a negative test is required).