This week's edition of International Trade weekly highlights includes: the World Trade Organization (WTO) Chief Economist forecasting global trade decline amid rising tariffs, the WTO Dispute Settlement Body reviewing EU duties on Chinese battery electric vehicles, the EU initiating an appeal arbitration in Intellectual Property dispute case against China, Egypt initiating a safeguard investigation on hot rolled steel imports, MedTech Europe warning the European Commission about risks of medical import tariffs, the Trade Remedies Authority imposing provisional duties on Lithuanian and United Arab Emirates engine oil imports, the European Commission imposing definitive countervailing duties on Chinese imports of mobile access equipment, and weekly roundups 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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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