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Latest Briefings

Cayman Grand Court hands down decision on master-feeder fund structures

The Cayman Grand Court has handed down a decision that has significance for Cayman master-feeder fund structures. Funds and their advisers should review the redemption provisions in master fund articles of association and partnership agreements to ensure that, operationally, redemptions are being effected in accordance with such documents. Background In the matter of Ardon Maroon […]

Reduction of partial transition compensation for working hours by Supreme Court

By Lucas Hoogervorst, Maureem in Poel The Supreme Court ruled last Friday that, in short, a partial amendment of an existing employment contract in circumstances that have to be borne by the employer, may result in the payment of a partial transition payment. This concerns the special case that, due to circumstances, is forced to proceed […]

Prinsjesdag- Tax plan 2019

The government submitted the Tax Plan 2019 and related legislative proposals to the House of Representatives. A number of parts of these legislative proposals that may be relevant include: 1. Change of rates in corporation tax, income tax and VAT 2. Limiting depreciation possibilities buildings in own use 3. Limitation periods for loss settlement in corporation […]

Prinsjesdag 2018- Indirect taxes

The government submitted the Tax Plan 2019 and related legislative proposals to the House of Representatives. A number of elements of these legislative proposals that may be relevant include: 1. Increased VAT rate reduced from 6% to 9% 2. Extension of VAT sports exemption 3. Implementation E-commerce Directive 4. Modernization small entrepreneur scheme

2019 Dutch budget

The 2019 Dutch Budget (the Budget) includes a proposal to abolish the existing dividend withholding tax, replacing it with a withholding tax on dividend payments to related entities in low-tax jurisdictions and in cases of abuse as of 1 January 2020. In a separate proposal, implementing the EU Anti-Tax Avoidance Directive (ATAD1) new rules are […]

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Case of the week

Former solicitor and social security secretary Harriet Harman’s alleged stalker is suing the Metropolitan Police. After Harman unsuccessfully represented John Masterson in a civil liberties case, he waged a campaign against her which included a hunger strike outside Labour Party headquarters. Masterton was later arrested and charged with threatening to kill her, even though experts […]

In brief: The Lawyer

The Lawyer and Unicef’s Child Rights Lawyer Award has a new judge. Peter Harris, the former Official Solicitor will join Baroness Scotland QC, Sir John Waite, David Hershman and Andrew McFarlane QC on the panel of judges for the Child Rights Lawyer Awards held by The Lawyer and UNICEF. The closing date for nominations is […]

TSG claims fees used to save OSS

The Trainee Solicitors’ Group (TSG) is accusing the Law Society of reneging on a promise not to profit from students and instead using their surpluses to help bail out the Office for the Supervision of Solicitors (OSS). The TSG claims the Society receives nearly £1.5m a year from students on the Legal Practice Course. Each […]

Clifford Chance loses Chinese partner to Jones Day

US firm, Jones Day Reavis & Pogue has roped in former Clifford Chance partner, Winston Zhao to help set up the firm’s new Shanghai office. Zhoa joins Jones Day from Clifford Chance’s Shanghai practice – the first international law firm to open up in that city in 1993 when the Chinese Ministry of Justice relaxed […]

In brief: Denton Hall

Denton Hall has won a pensions test case for Equitable Life at the High Court. Norton Rose advised the policy holders representative defendant, David Hyman.

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