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A&M Scotland Asset Manager Briefing Note: Volume 11

March 31, 2021
Our March briefing note will cover a variety of topics including, overview of our Scotland Asset Manager Breakfast Briefing Webinar on 10 March 2021, key highlights from the UK Budget on 3 March 2021 and a guest article from Jon Wilson of Ellis Wilson – What’s Product Governance (“PROD”) got to do with it?
Thought Leadership

Vietnam: Key Sectoral Opportunities and Risks

March 30, 2021
Vietnam’s robust economy and fast-growing private sector is rapidly attracting foreign direct investment (FDI). With Vietnam effectively containing COVID-19 outbreaks through 2020, the stage is set for a dynamic period of growth as the global economy rebounds from the pandemic.
Thought Leadership

Zero Trust and Third-Party Risk Management

March 29, 2021
In a recent webinar for Information Security Media Group, cyber risk expert Rocco Grillo and others discussed the evolution of Zero Trust frameworks and its impact on the current cyber risk landscape.
Thought Leadership

American Rescue Plan Act Provides COBRA and Dependent Care Relief

March 23, 2021
On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (“Rescue Plan”). The Rescue Plan contains numerous provisions to help alleviate the impact of the COVID-19 pandemic on individuals and businesses. This article highlights a few provisions affecting employer-provided benefits, which may be of interest to individuals and employers alike.
Thought Leadership

The New and Improved Employee Retention Credit

March 18, 2021
Opportunities exist both to retroactively claim payroll tax refunds in 2020 and to realize further savings prospectively in 2021. For 2021 opportunities, companies can further accelerate the receipt of savings by filing a Form 7200 with the IRS to request a refund advance payment. The ERC could provide a cash recovery of up to $5,000 per employee for 2020 and $14,000 for 2021. Companies should assess qualifications for a 2021 ERC in conjunction with the second draw PPP (“PPP2”) loan program, as careful planning and coordination are necessary to maximize the benefits of both programs.
Thought Leadership

IR35 – Are You Ready?

March 18, 2021
The Reward and Employment Tax practice have extensive experience helping companies to prepare for the upcoming changes, share market practices, and tips as the deadline approached. 
Thought Leadership

Barriers to biosimilar market growth

March 18, 2021
Biosimilar new entry was expected to shake up the pharmaceuticals market, leading to lower prices and increased access to drugs. However, market access has been slower than many predicted, with some citing concerns around anti-competitive practices limiting entry and expansion.