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Latest Briefings

Supreme Court renders judgement in cases regarding ‘per-element’ approach to Dutch tax consolidation regime

The Supreme Court rendered its judgement in two cases regarding the “per-element approach” to the Dutch tax consolidation regime (fiscal unity). The cases concern: a Dutch interest deduction limitation rule, and; the (non-)deductibility of currency losses on certain participations. On 8 July 2016, the Supreme Court raised preliminary questions to the Court of Justice of the […]

Brazilian democracy and election changes

By Ricardo Junqueiro Getúlio Vargas once said that Brazil fears nothing in the present, prides itself on the past and relies serenely on the future. It is very doubtful that the phrase maintains any type of actuality in the days that run. Neither does the present allow us to dispel fears (on the contrary). Not even the […]

Points to be taken care of if you owe money and can’t pay it back

By David Asker With the average total debt of £58,658 per household in July 2018, based on these figures the total interest on payments over a 12- month period stands at just under £50 billion. On a more relatable level, the celebrity Katie Price is allegedly three weeks away from bankruptcy. Katie is due to […]

Residential leasehold reforms supported by the government

By Melissa Barker, Michael Callaghan The government has issued its long-awaited consultation setting out more details about its proposals to ban the sale of houses by granting the buyer a long lease and to ban ground rents in all new residential leases. The proposals will not affect existing leases of houses or flats. The government announced […]

Recommended

Keeping abreast in partnership

In many firms, making up shedloads of women partners would be a cause for a certain amount of celebration – lots of PR value, women breaking through the glass ceiling, trebles all round. Ah, but not at Ashurst Morris Crisp. According to managing partner Justin ‘Pankhurst’ Spendlove, the fact that Ashursts made up 14 female […]

Dechert ups pay for new associates

Dechert has raised the game in first year associate salaries in the US after announcing an increase from $105,000 (£67,558) to $125,000 (£80,426) in its Philadelphia and Princeton offices, effective from January 2003 The raise brings associate salaries closer to those paid in Dechert’s Boston, New York and Washington DC offices. The move was quickly […]

Money laundering – ignorance is no defence

Professional practices are uniquely placed as facilitators to the business community and this, combined with a culture of trust and confidentiality, means that lawyers can become unwitting accomplices to money laundering activities. But this risk is often viewed as remote.There are three key elements to anti-money laundering legislation. First, it is an offence to assist […]

Separated at birth

Could it be true? Is Mark Stewart, one of Clifford Chance’s pre-eminent banking partners, really a furry-footed Hobbit with a magical ring? One glance at these photos proves that there must surely be a connection between the lovely Mr Stewart and Bilbo Baggins. Played by Ian Holm in the recent film Lord of the Rings: […]

The night shift

There are certain things that lawyers really shouldn’t do. Sleeping with a client is bad; sleeping with a number of your clients is even worse. Tulkinghorn is therefore a little concerned by the behaviour of Paul Renney, head of e-commerce at Theodore Goddard, who is planning to do just that. And he’s got the audacity […]

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