Flotation

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Latest Briefings

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 […]

Legal compliance matters to consider for E-Commerce market

By Jocelyn S Paulley The barriers to entry to the world of retail have reduced significantly with the rise of e-commerce. This is not a single route to market as the e-commerce world has developed its own structures, such as selling through aggregators, platforms, highly curated markets, as well as simply through a brand’s own […]

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Fee reforms may out-price litigants

Derek O’Brien and Pamela Abrams believe that new proposals on court fees could reduce the volume of willing litigants. Derek O’Brien and Pamela Abrams are senior lecturers at the University of Westminster School of Law. The Lord Chancellor’s Department (LCD) has published a discussion paper on the proposed introduction of a new regime of court […]

Manchester's 40 King Street opens new premises in Leeds

Manchester set 40 King Street has opened premises in Leeds in a bid to tap into the city’s chancery and commercial work, much of which is still being sent down to London. Although some Manchester sets have annexes in Preston, it is thought to be the first time a set outside London has opened up […]

Litigation Personal Injury 24/3/98

Swan v Pragnell QBD 2 February 1998 Claimant: Jamie Swan, 18 Incident: Road traffic accident Injuries: Claimant sustained serious brain injuries when only a few months old while travelling in a car driven by a family friend. The car collided with another car, the driver of which, (the defendant) was convicted of causing death by […]

Planning for life

Tobin Roberts says planning early is the crucial step for a sound financial future. Tobin Roberts is head of private banking at Rea Brothers, which specialises in advising lawyers. It is fair to say that most lawyers have neither the time nor the inclination to plan their financial affairs properly. If they did it might […]

Invalid SIF comparison

I read with interest Emile Woolf’s article on chartered accountants’ response to the requirement for professional indemnity insurance (The Lawyer, 17 February), and note that he is described as chairman of the Personal Injury Requirements Committee. I chaired the committee (then known as the Practice Insurance Requirements Committee but a succession of claims does sometimes […]

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