The pitfalls of purchasing a new build property

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UK property held through a company may face increased scrutiny

By Dominic Cole As part of the drive towards increased transparency, a register of shareholders of UK property owning companies may have the unintended effect of making borrowing by those companies more laborious as registration of the company will need to take place before a charge can be registered on the property. Privacy is one of […]

OTS’ proposal for simplification of reliefs for owner-managed business

By Aidan Grant Peter Daniel and Dominic Cole provide a keen insight into the Office for Tax Simplification’s proposal that the reliefs available to owner-managed business be simplified. I found one point particularly interesting. The authors highlight that there is an uneven playing field between 10% Entrepreneur’s Relief for those who establish their own business (and […]

Wide range of tax reforms

By Dominic Cole Vince Cable has suggested the creation of a ‘citizen fund’ to help the wider population benefit from investment returns. Of particular interest is the suggestion to abolish inheritance tax and instead tax gifts during people’s lifetimes. Lifetime giving can still be a very efficient form of estate planning in the right circumstances but […]

HMRC error may result in over-payment of tax by non-resident trustees

By Aidan Grant HMRC failed to apply the 7.5% basic rate dividend tax credit to non-resident trustees in the tax year 2016/17. HMRC has confirmed that it is aware of the issue and that it has resolved the problem for the 2017/18 trust tax calculations, but has not yet confirmed how it intends to respond. These oversights demonstrate […]

GDPO’s permitted development rights- Case of garden rooms

By Aimee Stevens Planning law is known to be a complex area of law and is often difficult to interpret. A recent decision by the Planning Inspectorate (reference: APP/B9506/C/17/3187537) has shown just how important it is to pay attention to the details when considering planning matters. The case concerned permitted development rights under The Town and […]

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Putting data to work

By Nicholas d’Adhemar Technology is dramatically changing the practice of law. Big data, machine learning, smart contracts and Artificial Intelligence are all making the assimilation and interpretation of large amounts of unstructured data much easier. Some doom-mongers see this as the end of the traditional practice of law. We believe, rather, that the trend will be […]

The Romanian Competition Council never rings twice

By Georgiana Badescu, Mona Banu, Volker Weiss This is how it all starts: with a ring at the door We can only imagine how big the surprise must be when you find out that your Belgium-based office is being raided in an investigation by the Romanian Competition Authority. But it is a fact that the […]

E-mobility market in Portugal – An overview

By Manuel Santos Vitor, Catarina Cortez Gamito Historical and legal background One of the main national priorities in what concerns the Portuguese electricity sector is the development and full implementation of a strong electric mobility (‘e-mobility’) market. This priority largely results from the government concerns associated not only with the environment (ie, reduction of greenhouse gas (GhG) […]

New Jersey LLC law strengthens the Island’s offering to US managers

By Matthew Shaxson Jersey’s new LLC law strengthens the Island’s offering to US managers to build on the £169 billion of US assets and funds already administered here, says Ogier partner Matthew Shaxson. The Island’s legislature gave final approval to the new LLC structure, which largely mirrors the existing Delaware model, last week. With a significant […]

Cayman Grand Court hands down decision on master-feeder fund structures

By Giorgio Subiotto, Tim Cone The Cayman Grand Court has handed down a decision that has significance for Cayman master-feeder fund structures. Funds and their advisers should review the redemption provisions in master fund articles of association and partnership agreements to ensure that, operationally, redemptions are being effected in accordance with such documents. Background In the matter […]

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John Butterfield QC secures conviction of drugs gang

No5 Barristers’ Chambers was represented by John Butterfield QC, who prosecuted the case together with Sophie Murray. All eight defendants were found guilty of conspiracy to supply Class A drugs. The gang brought at least 12kg of cocaine – at an estimated value of around £400,000 – into Worcester between 2011 and October 2015.

Pinsent Masons celebrates International Men’s Day for first time

Pinsent Masons is celebrating International Men’s Day for the first time this year.  The firm will mark the occasion with a conference next week for 50 male year 10 and 11 students from its partner schools, who are statistically less likely to achieve their potential at school than their female peers. The firm’s family support network […]

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