An introduction to GAAR and the undead Ok, the title mixes two separate horror franchises. That said, some might say the Walking Dead is somewhat derivative of the 28 Days Later etc… not even getting on to the Last of Us. There are some parallels between GAAR and this genre of horror. The most desperate […]
Introduction The long running saga between the US Securities and Exchange Commission (“SEC”) and Ripple Labs, the creator of cryptocurrency XRP reached a season climax earlier this week. It has been well reported that the markets were jubilant following the NY court issuing a summary judgement against the SEC’s claims that the sales of so-called […]
Introduction After more than two years in the making, the Markets in Cryptoassets Regulation (MiCA) has finally reached the finishing line, signaling a new era of crypto regulation in Europe. This comprehensive framework is designed to bring clarity and consistency to the crypto market and, hopefully, benefiting businesses and investors alike. In this article, we’ll […]
Release the Kraken… The kraken was a giant sea monster that appeared in the excellent 1981 film, the Clash of the Titans (we don’t talk about the 2010 remake). Of course, the film included the stop motion animation of the genius Ray Harryhausen. In the films, the Kraken is sent by Zeus […]
Background In a recent legal battle, the Court of Appeal (CoA) delved into the question of whether taxpayers should be allowed to reverse a voluntary disposition of their assets, made as part of a tax avoidance scheme, on the grounds of mistake. The case, Bhaur and others v Equity First Trustees (Nevis) Ltd and others […]