New guidance on the classification of food for medical purposes

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Related 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…

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 […]

Proposal of new tax measures for improving the Dutch investment climate

On 15 October 2018, the Dutch government announced tax measures aimed at further improving the investment climate, including a further reduction of the main corporate income tax rate in 2021 to 20.5%. These proposed tax measures follow the decision of the same date to no longer abolish the Dutch dividend withholding tax. Further to and in […]

IGJ’s survey on favor in medical device sector

By Marc Wiggers The Healthcare and Youth Inspectorate is starting this autumn to conduct a survey on favor in the medical device sector. Since January 1, 2018, the prohibition of gratitude applies to suppliers of medical devices. This means that offering money, services or goods to promote the sale of medical devices is prohibited. The research conducted by […]

Latest Briefings

Walker Morris team explores opportunities in new entry-level exception sites and starters homes

By Richard Sagar, Karl Anders, Graham Whiteford, Josh Kitson Introduction This briefing note, prepared by the Walker Morris Planning Environment Team, explores the opportunities presented in the new National Planning Policy Framework (“NPPF2“). Specifically, the opportunities to obtain planning permission for new entry-level exception sites consisting of affordable housing for first-time buyers on previously unallocated […]

FCA published near-final rules amending the jurisdiction for SMEs and guarantors

By Paul Gair The FCA yesterday released its policy statement (PS18/21) on SME access to the Financial Ombudsman Service (FOS), setting out its near-final rules for amending the compulsory jurisdiction to include new definitions for “small businesses” and “guarantors”. At the same time, it has released a new consultation paper (CP18/31) detailing proposals for increasing […]

Walker Morris litigation specialists reviews regulator’s proposals for dealing with push payment fraud

By Louise Power, Rachel Elgar Banking & Finance Litigation specialists Louise Power and Rachel Elgar report on the Payment Systems Regulator’s (PSR) recent proposals for dealing with push payment fraud. What is push payment fraud? Payments are described as ‘push payments’ when the payer obtains the payee’s account details and instructs their bank to send (or push) […]

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. […]

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Leeds Town Hall

Walker Morris names new managing partner as Gilbert retires

Leeds-based Walker Morris has appointed disputes partner Malcolm Simpson as its new managing partner. Simpson will succeed incumbent managing partner Ian Gilbert at the end of April, when Gilbert retires from the firm after an eight-year tenure as managing partner. Simpson, based in Leeds, has been with the firm for over 17 years since he […]

Walker Morris advises Servelec on recommended cash offer

Specialist corporate lawyers at Walker Morris are advising Servelec Group, the UK-headquartered technology group, on a recommended cash offer from Scarlet Bidco to acquire Servelec’s entire issued and to be issued share capital.  The deal values the Servelec Group at approximately £224m and is being effected by way of a scheme of arrangement.

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