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Latest Briefings

Tax ruling by Luxembourg to McDonald’s Europe franchising did not involve illegal state aid- European Commission

On 19 September 2018, the European Commission concluded that a tax ruling granted by Luxembourg to McDonald’s Europe Franchising did not constitute illegal State aid. The Commission acknowledged that Luxembourg had correctly applied the Luxembourg-United States tax treaty. While this decision concerns an individual case, it suggests that State aid rules are not an appropriate […]

Energy tax matters – Prinsjesdag 2018

The Budget Day Package 2018 contains a separate bill (‘Fiscal greening measures 2019’) with measures to reduce CO2 emissions. The proposal includes, among other things, the following changes in energy tax: Promoting electrification: shifting energy load from natural gas to electricity. The tariff in the first disc for natural gas is increased by EUR 3ct / m2, […]

UK real estate and competition law – An insight

By Samuel R Beighton On 18 September 2018, the UK’s Competition and Markets Authority (the “CMA”) announced that Heathrow airport (“Heathrow”) will pay a fine of £1.6 million in relation to an infringement of UK competition law arising from a restriction included within a commercial lease. Importantly, this case marks the first occasion that the CMA […]

Pre-purchase inspection is not a warranty

By Sandra Lando, Julie Djiezion For several years, there have been calls by some associations, including the Québec Association of Building Inspectors, for oversight of the work done by pre-purchase inspectors. On June 12, 2018, they resulted in the introduction of the Act mainly to improve the quality of buildings, the regulation of divided co‑ownership and the […]

Introduction of remediation agreement in Canada

By Glen Jennings, Matthew Doak The time has now arrived. A mechanism is finally in place in Canada that will allow for a better process to resolve criminal offences for corporations. In response to a consultation that ended in November 2017, the federal government introduced legislation amending the Criminal Code to allow for remediation agreements (better known as […]

Recommended

Merger fever sweeps profession

One of the UK’s best-known family firms, 10-partner Gordon Dadds, is to merge with a commercial firm. The merger with London firm Jepson Goff joins a spate of similar announcements. Last week, Devon firms Kitsons and Wilde & Co unveiled a merger, as did Surrey firms Green Son & Wright and Chalton Hubbard & Annis. […]

Litigation Personal Injury 11/06/96

Pasfield v South Essex Health Authority – QBD 20 May 1996 Claimant: Maureen Pasfield, 55 Incident: Medical negligence Injuries: Claimant, an auxiliary nurse, slipped on wet grass and fractured her ankle and lower leg; claimed she was fitted with a “tubigrip” bandage, prescribed painkillers and told to exercise her ankle, when she should have been […]

Islington claims test case triumph

Robert Lindsay Islington Council is celebrating a landmark House of Lords victory over interest swaps which will see it receive a refund of about £500,000. The Lords last month overturned a 1993 High Court judgment which forced the council to pay compound interest on money received under a swaps agreement with Westdeutsche Landesbank. The ruling […]

A question of scale

Charity administration has undergone massive changes during the past few decades and this has raised questions about the role of the charity trustee. For example, should the trustee be paid for work which is, by definition, of benefit to the community? Whereas trustees would have been heavily involved in the management and implementation of policy […]

Mears asks Bogan to stand down Richard Wachman

Law Society president Martin Mears has made a dramatic eleventh-hour plea to presidential challenger Tony Bogan to reconsider his decision to stand for election. Mears told Bogan, a former political ally, he risked splitting the reformist vote and “allowing the Old Guard back to power via the back door”. Next month’s presidential election will be […]

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