United Kingdom | Publication | May 2024
On April 25, 2024, HMRC published the latest edition of its pension schemes newsletter.
The newsletter includes further FAQs on the abolition of the lifetime allowance, which are available, together with previous FAQs, here.
Our April 2024 briefing provides highlights of five things to note and three things for trustees to do under the new pensions tax regime.
Publication
On May 14, the CSA published harmonized blanket orders (the LIFE Blanket Orders) that significantly increase the amount of capital that may be raised in reliance on the listed issuer prospectus exemption (the LIFE Exemption) contained in National Instrument 45-106 Prospectus Exemptions (NI 45-106).
Publication
In our August 2024 article “The BESS is yet to come: Legal trends in Australia's large-scale battery sector”, we discussed the rise of utility-scale Battery Energy Storage Systems (BESS) projects in Australia and the shift away from the traditional engineering, procurement and construction (EPC) contract model to a split contracting model to deliver these projects.
Publication
On May 30, the Supreme Court of Canada (SCC) released a decision of great interest to businesses whose activities fall under the exclusive jurisdiction of the federal Parliament, such as international marine ports or airports.
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