Revised rates for Land and Buildings Transaction Tax (LBTT) in Scotland download subscription

Shoosmiths 26-Jan-2015

The Scottish Government has announced revised rates for residential properties under the Land and Buildings Transaction Tax (LBTT).

Hardi, Moshe

HNF 23-Jan-2015

Partner, real estate department

Australian tax issues for global M&A transactions download subscription

Minter Ellison 23-Jan-2015

This briefing sets out some high level issues to consider on a global M&A deal where the target is an Australian company or business or where downstream Australian subsidiaries are involved.

Acquiring commercial property in the Channel Islands: a brief comparison with England download subscription

Ogier 19-Jan-2015

A brief synopsis of the main differences between Jersey, Guernsey and English Law in relation to property transactions.

MPs approve stamp duty changes download subscription

B P Collins 14-Jan-2015

Peers are set to examine the government’s proposed stamp duty reforms, after the third reading in the House of Commons passed unopposed.

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Banking and Finance Briefings

InCredit — new controller form for intragroup transactions; PPI complaints set to continue; and more download subscription

Addleshaw Goddard 23-Jan-2015

Addleshaw Goddard’s weekly publication provides information on current retail finance issues, regulatory and legislative developments, market watch and ASA adjudications.

Enforcement by the CSSF of 2014 financial information requirements download subscription

Loyens & Loeff 22-Jan-2015

The CSSF has published a press release in connection with the monitoring of financial information prepared by issuers.

Serbia implements electronic signature in financial reporting download subscription

Karanovic & Nikolic 22-Jan-2015

The procedure for annual financial reporting in Serbia has been modernised.

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Construction Briefings

Case update: a chattel or a fixture? weblink subscription

Walker Morris 26-Jan-2015

The degree and object of annexation were the key principles for the High Court to consider in the recent case of Lictor Anstalt v Mir Steel UK Ltd and Libala Ltd.

Prohibition notices: if it ain't broke, don't fix it download subscription

Wragge Lawrence Graham & Co 22-Jan-2015

Prohibition notices are serious enforcement measures that form part of the recipient’s criminal record and can be costl

Will a loss of profit always be an indirect loss? weblink subscription

Walker Morris 16-Jan-2015

No, the starting point is that a loss of profit may be either a direct or indirect loss. 

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Featured briefing

Owning a French residential property in France: some tax considerations download subscription

Wragge Lawrence Graham & Co 10-Oct-2014

Wragge Lawrence Graham & Co’s French tax experts address some of the main issues that individuals owning French residential property should consider.

From the firm of the week

The Smith Commission: draft Scotland clauses download subscription

Shepherd and Wedderburn 23-Jan-2015

The UK Government published draft legislation on 22 January that aims to implement the recommendations of the Smith Commission for further devolution to Scotland.

Do not disclose: the problem of internet anonymity download subscription

Shepherd and Wedderburn 23-Jan-2015

In this article, Shepherd & Wedderburn reviews a recent decision of the Inner House, which refused to order disclosure of the identity of two anonymous users of the Tripadvisor website.

Incentive Code applies to commutation exercises download subscription

Shepherd and Wedderburn 23-Jan-2015

The Incentive Exercises Monitoring Board has confirmed that the Code of Good Practice on incentive exercises applies to one-off trivial and small pension commutation exercises.

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Litigation Briefings

Audit clauses: judgment confirms that drafting clarity is key download subscription

Kemp Little 26-Jan-2015

A recent summary judgment by the High Court serves to highlight the role an audit clause plays when a licensor’s desire to police the use of its intellectual property conflicts with the licensee’s interest in preserving its own confidential information.

Judges concerned by jump in legal fees download subscription

IBB Solicitors 26-Jan-2015

New fees are 25 to 100 times greater than those charged in New York, say senior judges.

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Family Briefings

Over 50 per cent of Britons believe childcare should be shared download subscription

IBB Solicitors 26-Jan-2015

A survey from the Department for Business, Innovation & Skills has found that 83 per cent of potential future parents will consider taking advantage of the new rules that come into force in April.

Employment law: looking forward to 2015 download subscription

Memery Crystal 23-Jan-2015

In this article, Memery Crystal addresses the major ‘talking points’ in employment law during 2015 and highlights areas that you should be aware of. 

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