In brief: Coudert Brothers

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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

The Lawyer Inquiry: Suzanne Durey was born in Northumberland in 1963. She is a partnerin the property

What subject(s) did you fail at school?Home Economics, as anyone unfortunate enough to have experienced food thatI’ve attempted to cook will confirm.What was your first job?On a farm, co-ordinating a 24-hour-a-day crop harvesting programme acrossNorthumberland.What was your first ever salary as a lawyer?u8,200What would you have done if you hadn’t been a lawyer?The worlds of […]

This week

Scottish lawyers will challenge the judicial independence of Scotland’s129 temporary sheriffs at Linlithgow Sheriff Court. The argument is thattemporary sheriffs depend directly on the Lord Advocate – the senior lawofficer in Scotland – for their one-year contracts and therefore fail thehuman rights test of a fair trial before an “independent and impartialtribunal” which is required […]

Property

Trowers & Hamlins has acted for Hyde Housing Association and its subsidiary, Hyde Southbank Homes, which was set up to take the transfer of 2,300 homes in Stockwell from Lambeth Council. Hyde Southbank Homes raised up to £38m in a stock transfer to finance the project. Trowers & Hamlins also advised Hyde and Hyde Southbank […]

DJ Freeman foils property partner exit

Rising star City firm Orchard thought it had scored a coup by poaching atop property partner from giant rival DJ Freeman.David Coupe even went so far as to announce his departure as deputy headof DJ Freeman’s property services team. An email was sent to all staffinforming them of his move. Orchard photographed him for publicity […]

A&O gives green light to merger

TheNetherlands operation of Benelux firm Loeff Claeys Verbeke – excluding theRotterdam office.Loeffs’ Rotterdam office is joining Dutch tax firm Loyens & Volkmaars.Loyens voted on Thursday (22 July), to accept 26 partners and 65associates from Loeffs.This enabled 35 partners at the Dutch part of Loeffs to announce itsmerger with A&O the following morning.The Belgian arm of […]

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