Modern Slavery Act compliance – Are you ready for benchmarking?

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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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Effective financial management is typically all about constant focus and incremental change. Throughout this year’s The Lawyer UK 200: Financial Management report you will find ­numerous examples of where and how firms have achieved changes to debt levels or lock-up (the ­combination of work-in-progress (WIP) and debtor days). Even though on the face of it these changes may look slight, ultimately they can have a very significant impact.

Bär & Karrer named Switzerland M&A Legal Adviser of the Year again

For the third time running Bär & Karrer was awarded “Switzerland M&A Legal Adviser of the Year” at the annual Mergermarket European M&A Awards in London. The M&A professionals on the judging panel chose Bär & Karrer from among five shortlisted law firms that were particularly active in the Swiss M&A market in 2016. Furthermore, the […]

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