Making alterations to rented business premises in Guernsey

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New tax change in Luxembourg on advanced rulings granted before 1 January 2015

By William Jean-Baptiste, Eleonore Galleron The Draft Budget Law for the year 2020 was submitted on 14 October 2019 by the Luxembourg Government to the Parliament. The most significant measure (insertion of a paragraph 29b in the general tax law amended on 22 May 1931) seeks to amend the validity rules of certain advance tax […]

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By Benoit Rose, Virginie Gonella The law of 16 July 2019 (the New Law) implementing in the Grand-Duchy of Luxembourg the Regulations on EuVECA, EuSEF, MMF, ELTIF and EU Securitisation, and amending the law of 23 July 2016 on Reserved Alternative Investment Funds (the RAIF Law), provided the opportunity for the legislator to further increase […]

Guernsey foundations update

By Gavin Ferguson, Alice Bricogne, Chris Hards Since the Foundations (Guernsey) Law, 2012 (the Foundations Law) came into force in 2013, 107 foundations have been registered in Guernsey and we are witnessing a steady increase in the demand for legal advice in relation to both the creation and ongoing administration of foundations.  This briefing note […]

Talking points from the Environmental Finance Green Bonds Asia Forum

By David Nelson, Kate Hodson The panel on sustainable loans was a fascinating discussion on the current market and upcoming developments for green loans and sustainability linked loans, primarily in Asia but also in Europe and North America. Green loans (GLs) require the loan proceeds to be used for one or more specified green projects. In contrast, […]

Do I need to get planning permission for the changes I want to make to home?

By Martín Casas If you’re thinking about  doing works on your house or garden, one of the things you will be thinking about (or should be thinking about!) is if you need to obtain planning permission. In most cases you will need planning permission, but there are a few occasions where you don’t. Probably the most […]

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By Shakeel Dad, Charlotte Smith Careful workforce planning is key to ensuring that your business has the necessary resource to keep delivering through this period of uncertainty. We look at some of the employment issues to bear in mind when assessing your next steps. Need more staff? Given the uncertainty of the status of EEA […]

Further important developments to when receivers can take possession of a property

By Karl Anders, Zoe McLean-Wells, Owen Ormond We reported in our April edition of Receivership Matters that a County Court had held that a Fixed Charge Receiver could bring proceedings in the name of the borrowers against the borrowers to recover possession of their own property. Again as reported, leave to appeal the decision was granted and the appeal […]

VAT guidance for LPA receivers

By Owen Ormond In August 2018 we published an article entitled LPA Receivers and the truth about VAT which explained the legal position in relation to Receivers and the collection and payment of VAT. Recently, the Association of Property and Fixed Charge Receivers (NARA) has produced an updated Guidance Note 6 Value Added Tax which sets out current industry […]

A right old mess! Practical problems arising from ‘Right to Manage’ legislation

By Karl Anders Why is this case of interest? In the recent case of FirstPort Property Services v Settlers Court RTM Company Limited [1], the Upper Tribunal considered some significant issues which can arise on multi-block estates as a result of ‘Right to Manage’ (RTM) legislation. The Commonhold and Leasehold Reform Act 2002 allows qualifying long leaseholders […]

RICS market survey shows that positivity has leaked out of the housing market

By Zoe McLean-Wells, Karl Anders The August 2019 RICS Residential Market Survey results point to a renewed deterioration in sales expectations over the near term, with survey respondents predicting a further decline in activity over the three months to come. Brexit uncertainty is unsurprisingly a significant factor causing the hesitation for both buyers and sellers. The […]

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