Gareth Redenbach presents an update on International Tax by way of focusing on what’s happened in 2019 and the first part of 2020 in the International Tax sphere. 2019 became a banner year in terms of new types of international tax laws or new interpretations of different parts of international tax law. He discusses how the application of the residency test has changed for natural persons in 2019, matters relating to the Glencor decision and transfer pricing, as well as other matters that are of particular interest to large corporate tax payers and those that effect smaller tax payers. 

Philip Barton examines caveats against dealings under the Transfer of Land Act.  He discusses proceedings by the Legal Services Commissioner against solicitors concerning caveats, caveat removal procedures, and tests for caveat removal.  He breaks the topic of caveatable interests down into caveats related to legal interests, equitable interests and trusts, sale of land, building works, and charges including solicitor’s charges.  

Gareth Redenbach discusses the taxpayer’s burden of proof and how they may discharge that burden of proof. He dives into the history of the burden of proof and outlines the facts, submissions and decisions in recent cases and proves that this burden of proof is not a matter that is only relevant to small or medium enterprises or only relevant to large corporations.  

Dr Rishi Gulati provides an update as to the developments in international dispute resolution, especially in the sphere of international economic law. Noting the crisis at the WTO Appellate Body, and the EU proposal to create a Multilateral Investment Court, Dr Gulati provides a brief overview as to the developments that may be expected in 2020.

Lucy Line discusses the new laws bought about in the ‘Treasury Laws Amendment (Enhancing Whistleblower Protections) Act 2019’. She outlines the new laws and why they have been enacted, gives specifics on what is a whistleblower and their rights according to the law reform, risks associated as a result of that law reform, and advises on drafting a whistleblower policy. 

Adrian Hoel defines PII as a rule of evidence which operates to restrict the production of otherwise relevant evidence in legal proceedings where its disclosure would be against the public interest. Author Adrian Hoel references timely examples and focuses on PII in the civil discovery processes.