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By Rasha Albazaz, Martyn Gowar, Clare Morison
Non-UK domiciled individuals who have a UK domiciled spouse or civil partner now have the option to elect to be treated as domiciled in the United Kingdom for inheritance tax purposes.
By Richard Cook, James Ross
A recent decision of the United Kingdom’s First Tier Tribunal has provided a timely reminder of the importance for employers of notifying their employees of the requirement to promptly reimburse the employer for income tax payments made on his or her behalf following the exercise of an option under a share option scheme.
By Justin Hill, Ph.D.
In an appeal taken by Lundbeck against an earlier decision in which certain claims of Lundbeck’s patent, directed to an enantiomer of the antidepressant drug Citalopram, were held invalid, the Court of Appeals reversed, finding that Lundbeck’s patent was valid.
By Justin Hill, Ph.D.
In dismissing an appeal against a refusal to stay patent revocation proceedings, the English Court of Appeal has set out useful guidance on the criteria to be applied in determining whether such proceedings before the English courts should be stayed in favor of opposition proceedings.