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Member Articles


“Common Carrier” Tax Exemption Lost When Operator Reserves the Right to Select Its Passengers

Contact: Gard Davis; Spencer Fane Britt & Browne LLP (Missouri, USA) The Balloons Over the Rainbow decision also considered whether the ride operator qualified for the “common carrier” exemption from Missou ...

Manufacturer's Corner: Are Your Shipping Terms Exposing You to Unexpected Risk?

Contact: Ryan Hardy; Spencer Fane Britt & Browne LLP (Missouri, USA) Today we continue our review of your terms and conditions to make sure they are appropriate for you. Manufacturers are often surprised to ...

Additional Action Required by Late Filers of Form 5500 (Even Those That Have Already Filed)

Contact: Lawrrence Jenab; Spencer Fane Britt & Browne LLP (Missouri, USA) Plan administrators who fail to timely file Form 5500 annual reports for their retirement plans may be subject to penalties under both ERISA ...

Manufacturer's Corner: Can You Prove the Contents of Your Shipment?

Contact: Ryan Hardy; Spencer Fane Britt & Browne LLP (Missouri, USA) In a happy coincidence of timing, the Eleventh Circuit Court of Appeals recently issued an entertaining opinion addressing the Carmack Amendmen ...

Manufacturer's Corner: Protecting Against the "Efficient Breach"

Contact: Ryan Hardy; Spencer Fane Britt & Browne LLP (Missouri, USA) Not long ago, we discussed your rights when dealing with a buyer whom you think is or may soon become insolvent. We also discussed your potential ...

The Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 (the Regulations)

Contact: Asha Grewal; Clarkslegal LLP (Reading, England) These new Regulations will complete the implementation of the Consumer Rights Directive in a drive to harmonise consumer rights across the EU and, as th ...

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