Collyer Bristow’s trainee-pupil swap with Old Square Chambers features in The Times

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The number of regulators adopting a sandbox like FCA’s is likely to grow

By Christian Davison Further to our ‘Autumn Update Financial Services’ seminar on 26th September, Christian Davison, a trainee in our Corporate and Commercial team, comments on the FCA’s announcement of a global regulatory sandbox. On 7 August 2018, the Financial Conduct Authority announced the ‘Global Financial Innovation Network’ (GFIN). It is an extension of the FCA’s pioneering UK […]

Ammendments in the property taxation is benefitting the buyers

By Dominic Cole The Express has commented on the data released by trade lending body UK Finance which demonstrates that the number of first time buyers in August was the highest monthly level since June 2017. Whilst this is not a particularly long time, it may demonstrate to the Chancellor that the changes to the taxation […]

Impact of mixed domicile marriages on estate planning

By Aidan Grant Mixed domicile marriages can have a significant impact on estate planning opportunities. For example UK domiciled spouses only have a limited spouse exemption when passing assets to their non-UK domiciled spouse. It may also mean navigating the choppy waters of double taxation relief as more than one jurisdiction seeks to claim taxing rights […]

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By Paul Henson Many of us suffer from Brexit fatigue these days and those working within the real estate arena tend to focus on how it might affect market sentiment as opposed to it having any legal implications. It is therefore surprising that a “nationally significant case” listed for January 2019 will consider whether Brexit has […]

Doctrine of proprietary estoppel is important in deciding court cases

By Aidan Grant This case shows that the equitable doctrine of proprietary estoppel can still play a significant role in deciding court cases, which runs contrary to the general idea of testamentary freedom. The doctrine provides that, where a person has been promised an interest in property and has, in reliance on it, incurred expenses or […]

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Impact of 2019 budget proposals on Dutch’s buyout sector

The Dutch government published important tax measures in its 2019 budget proposals with a potentially significant impact on the Dutch buyout sector. Some of these measures may result in a higher effective tax burden if appropriate action is not taken…

The meaning of occupation in the context of business rates

By Sophie Tracey, Lucy Shepherd In a decision that will be welcomed by property owners, a recent case has considered the meaning of ‘occupation’ in the context of business rates and has decided that the motivation for occupation is not relevant. Background Principled Offsite Logistics Ltd (POLL) applied for judicial review to challenge a local authority’s […]

Overage provisions helping landowners to ensure a fair price for its land

By Bhavesh Amlani, Michael Callaghan Overage provisions are a common feature of the development landscape, helping to ensure that a landowner receives a “fair” price for its land. Introduction Overage provisions give a landowner the right to receive a future payment following the sale of the property if the developer enhances the value of that property. […]

Luxembourg legitimising and embracing blockchain technology

By Bertrand Geradin What is the new securities law about? Since Bitcoin’s blockchain technology entered the mainstream, the crypto-currency market has boomed at an incredible rate. Blockchain – the underlying distributed ledger technology behind Bitcoin – has the power to disrupt many industries, and in particular to revolutionize the security of ownership. Luxembourg has opted to […]

CJEU allows full deduction of VAT on aborted transactions

VAT on abort costs in case of an unsuccessful takeover bid is deductible, provided the buyer intended to supply management services for consideration to the target company. This was ruled by the Court of Justice of the European Union (“CJEU”) in the Ryanair case (C-249/17) issued on 17 October 2018. Facts of the case Ryanair […]

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Insurance group QBE has turned to Australian supermarket chain Woolworths for its new group general counsel, hiring Peter Horton to succeed incumbent Duncan Ramsay who is leaving the organisation after 21 years.  Horton will join the insurance group’s Sydney headquarters on 9 June after a nine-year tenure as Woolworths GC and company secretary. He will also take […]

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In-housers name Freshfields and Herbies as most popular brands

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