Court errors cost £84m

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Latest Briefings

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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Jersey bids for companies’ trust

Jersey is about to become the first international jurisdiction to implement comprehensive new legislation to regulate trust companies and company service providers. The Financial Services Extension Jersey Law has been approved by Jersey’s government (the States) and will become law before the end of the year. Businesses have until 2 February 2001 to complete new […]

PricewaterhouseCoopers merges with Dunhill Madden Butler

The merger comes just two months after Dunhills in Sydney saw a mass exodus of 27 partners and 125 lawyers to the legal branch of PWC. And earlier this month, David Nathan, the managing partner Dunhills’ Melbourne office who was charged with rebuilding the embattled firm, defected to Baker & McKenzie to head up its […]

Memery Crystal captures Old Mutual float

Memery Crystal has completed its first deal for leading corporate finance house and FTSE-100 company Old Mutual Securities. Internet incubator Arlington Group transferred from OFEX to AIM, raising £35m in the process. Old Mutual Securities acted as the nominated adviser (nomad) and broker. Pinsent Curtis, led by corporate finance partner Gareth Edwards, acted for the […]

Kingston Upon Thames

Property company Tichman Speyer Properties has done it all in the US and is now making its mark on one of London’s most famous sites with its latest acquisition- right next door to the Tower of London. Julia Cahill reports

A year ago this week

Eversheds steps up Euro plan with Dutch merger Eversheds merged with leading Dutch practice Boekel De Neree (BDN) in pursuit of its three-year aim of pan-European capability. The merger with BDN, a top corporate and commercial practice in The Netherlands, added to Eversheds’ European offices in Paris, Monaco, Brussels and Moscow, and its associated offices […]

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