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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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Lanky chat

We all hate to be late for a meeting. Normally one will try and sneak in at the back or hope that a gentle “excuse me” will not provoke too much tutting. There are, however, those that prefer the grand entrance. One would have thought that Allen & Overy‘s IT legend Laurence Jacobs would have […]

Aviva hands Lovells first property work

Lovells has landed its first property job for Aviva, after being instructed to advise on the outsourcing of the insurance giant’s property portfolio. Although the City firm has previously completed work for Aviva (formerly known as CGNU), it has not been in the property arena. Other firms to have been involved in property work for […]

Father time

Trying to keep all parties happy post-divorce often seems impossible. Ann Northover looks at how fathers are helped and hindered by the law “We give more for donkey sanctuaries than for children in need,” said Dame Elizabeth Butler-Sloss, president of the Family Division of the High Court, in a speech at King’s College London last […]

Games masters

Hasbro’s run-in with the OFT proves that life is not all fun and games for the company’s in-house legal team and its advisers. Husnara Begum reports Upon entering Hasbro Europe’s west London HQ, I pass Mr Potato Head, Action Man and a colourful My Little Pony display. The company’s legal director Delli Mireskandari says that […]

Addleshaws boosts employment team

The arrival of former Manches senior partner and employment head Alasdair Simpson at Addleshaw Goddard last week will kickstart an expansion in the national firm’s London employment team, a spokesman claimed. Simpson, 36 years at Manches, has committed to Addleshaws for five years. He described his new role as “a challenge, unfettered from management”. The […]

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