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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 […]

Recommended

Money

The Lawyer Global Litigation Top 50: Flex appeal

Litigation is an engine room of firms’ earnings but many clients, keen to keep a grip on the purse-strings, are forcing a reworking of fee arrangements Ever since The Lawyer launched the Global Litigation Top 50 in November 2008 it has focused on the money. For the past five years, neatly kicking off in time […]

ashurst

Linklaters DCM partner Kucera leaves for Ashurst

Ashurst has hired Linklaters debt capital markets partner Francis Kucera, in a boost to its securities and derivatives practice. Kucera has been at Linklaters since joining as a trainee in 1989. He works primarily from the firm’s City base but is a regular visitor to its Warsaw office, where he has held the post of […]

Federal agencies adopt final Volcker Rule and extend conformance period

Federal regulators have voted to approve the ‘Volcker Rule’, more than two years after the rule’s proposal in 2011. The Fed, FDIC, OCC, CFTC and SEC issued adopting releases and jointly approved a final rule that generally includes tougher restrictions on banking entities’ proprietary trading activities than those proposed in 2011, but expands the types […]

How fundamental is your expert evidence at trial?

The answer, following the Privy Council decision in Caribbean Steel Company Ltd v Price Waterhouse (a Firm) [2013] UKPC 18, is very fundamental. Caribbean Steel (Steel) brought a claim against Price Waterhouse (PW) in Jamaica for an alleged negligent valuation of Caribbean Cable Company Ltd (Cable). Steel alleged it relied on this valuation for the […]

Peter rees crop

The Lawyer Global Litigation Top 50: The in-house side of the story

The hourly rate is fast becoming an anachronism and firms must heed client warnings and foster more flexible solutions, say general counsel The response to last week’s news story trailing the results of the exclusive in-house research contained in today’s The Lawyer Global Litigation Top 50 highlights the ongoing row about litigation fees. “Litigation lawyers […]

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