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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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Property

Michelle Howie, property partner at Herbert Smith, advised BSkyB in relation to the acquisition of a new lease for the West Cross House in Brentford from Brixton Estates. The lease has been taken for a term of 20 years at an initial annual rent of £1.35m.

PwC plots City firm takeover

The world’s biggest accountancy group, PricewaterhouseCoopers (PwC), is understood to be planning to buy a medium-sized City law firm this year as part of its plans to be a top five international law firm. Gerard Nicolay, global leader of PwC’s legal network, says he wants the group’s London practice to have 400 to 500 lawyers […]

Diana lawyers keep bills low

THE Diana Memorial Fund has decided to play safe with its legal bills following the bad publicity over Mishcon de Reya’s #500,000 bill. Mishcon’s successor, Harbottle & Lewis, will receive a “retainer” of #3,000 per month. Daily Mail

A quiet life? Kylie's man should be so lucky

Mike Stock, formerly of music production trio Stock Aitken & Waterman, is bringing a multi-million pound claim for property damage against London Underground. Stock, once of the outfit that dominated the music of the 1980s by penning songs for Kylie Minogue and Rick Astley, claims tunnelling work as part of the Jubilee Line extension has […]

Time to play the field in euroland

Chris Bates, Clifford Chance Haydn Puleston Jones, Linklaters Bill Richards, Lawrence Graham Much has been said about the potential strengths and pitfalls of the euro, now the world’s second-biggest currency. But the creation of euroland, an 11-nation bloc with a population of 290 million and an economic output equivalent to that of the US, is […]

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