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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

Freshfields hire underscores Big Four’s legal appetite

It is at times like these that you have to wonder why the advent of alternative business structures was ever termed Tesco Law. Did anyone seriously believe that the liberalisation of the UK legal market would result in grocers taking over before the accountants stormed the fort? Perhaps you just didn’t want to believe it. […]

Soundy

Shearman & Sterling nabs Bridgepoint

Shearman outflanks CC, Links, Travers Smith for work Shearman & Sterling is making its presence felt in the City, squaring up to magic circle firms and muscling in on key relationships. The US firm is understood to have attracted private equity (PE) house Bridgepoint, an outfit that has traditionally taken advice from Clifford Chance, Linklaters […]

Wizz Air

Budget airline Wizz Air hands corporate responsibilities to GC

Wizz Air’s general counsel Owain Jones will now manage the low-cost airline’s human resources, communications and public relations arm as well as its legal function. Jones took on the newly-created role of chief corporate officer this week, with the promotion meaning he will continue in his role as general counsel while also managing areas such […]

allen & overy

A&O mulls 20 per cent female partnership target in diversity push

Allen & Overy (A&O) is considering introducing a 20 per cent female partnership target by 2020 in an effort to better promote gender diversity. Insiders said the firm was looking to shake off its masculine image in an effort to be more female friendly, with A&O global HR director Genevieve Tennant leading the move.  Nevertheless, A&O had […]

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