Into the tangled web

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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

Defamation

 Cairns v Modi. Unreported. Queen’s Bench Division (QBD). Bean J. 26 March 2012 A former professional cricketer was entitled to aggravated damages following unsubstantiated match-fixing allegations made on Twitter where a defendant had maintained a plea of justification.Judgment for claimant New Zealand cricketer Chris Cairns claimed defamation following the publication of words about him […]

Shoosmiths promotes seven to partner, nine to senior associate

Shoosmiths has made up seven lawyers to partner, an increase of one on last year. The new partners are Cherry Hancock, Beth McArdle and James Needham in real estate; Jonathan Naylor in employment; Wendy Rainbow in the lender services group; Tim Willis in planning; and Denise Stephens in medical negligence under consumer brand Access Legal […]

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Divorce: the blame game

No-fault divorces would help maintain the mediation-based approach lawyers have developed  Sir Nicholas Wall, president of the High Court Family Division, recently announced that in his opinion the time had come for ’no-fault’ divorce.Many specialist family lawyers will agree. The requirement to apportion blame is outdated and counter-productive in the setting of the overall […]

Phone-hacking lawyer prepares to launch claims in US

Taylor Hampton partner Mark Lewis is set to bring a number of phone-hacking claims against News Corporation in the US courts. Lewis has confirmed that he will be discussing three cases with New York-based lawyer Norman Siegel, a former director of the New York Civil Liberties Union. It is the first time that legal action […]

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