Watch out for California transfer taxes in transactions involving real-estate holdings

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Latest Briefings

Landlord’s threats of legal action amounted to harassment of tenant

The recent Court of Appeal decision in Metropolitan Housing Trust Ltd v Worthington (1) and Parkin (2) alerts landlords to the risk of their dealings with tenants amounting to unlawful harassment.  Housing Management and Litigation experts Karl Anders and Lucie Bryan explain and offer practical advice, which will be of particular interest for social housing providers […]

Cabot SPR appeal: A welcome outcome for unsecured lenders in Scotland

Walker Morris partner Rob Aberdein explains an appeal allowed by the Sheriff Appeal Court which clarifies that the “interventionist and problem-solving approach” required of sheriffs under the new Simple Procedure Rules Simple Procedure Rules (SPR) for low value claims does not extend to undefended claims.  The appeal concerned a number of test cases and will […]

Industry responds to SME access to the FOS

The FCA last week published a suite of responses it has received to a consultation paper (CP18/3) released in January this year setting out the FCA’s proposed changes to the jurisdiction of the Financial Ombudsman Service (FOS) to open the FOS complaints resolution process to small businesses (SMEs). The fourteen responses published come from a […]

Cyber security, separation and self-protection online

Social media has many benefits, enabling us to keep in touch with old and new friends alike, sharing special moments with ‘followers’, organising events or tracking exercise progress. However, there is a dark side to the web.  Every click, post or search adds to your very own digital footprint, this leaves everyone vulnerable to exploitation. […]

Romanian companies will be able to distribute dividends on a quarterly basis

The Romanian Parliament recently approved the Law on the Amendment and Completion of the Accounting Law No. 82/1991, Amendment and Completion of the Companies Law No. 31/1990 and Amendment and Completion of Law No. 1/2005, on the organisation and functioning of cooperative companies. Before entering into force, the law will have to be promulgated by […]

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Euro 100

The European 100 2014, firms 1-5

INDEX Garrigues Fidal Loyens & Loeff Cuatrecasas Gonçalves Pereira Hengeler Mueller This is an executive summary. To access the full report with profiles of the top 50 firms and detailed analysis of historical trends, click here. 1. Garrigues Managing partner: Fernando Vives Staff: 2,134 Fee-earners: 1,594 Qualified lawyers: 1,417 Partners: 289 Equity partners: 261 Female […]

Map

The European 100 2014: Global calling

For the first time, The European 100 takes a look at the international firms operating in Europe The European 100 has traditionally focused exclusively on independent firms. This approach excluded any firm that is a member of a branded international alliance and the European offices of international networks – although many firms operate a Swiss […]

Nothing more certain than taxes

It’s not been the easiest time for salaried partners in LLPs. Their tax status has been queried by the HMRC following suggestions that they have been enjoying a ‘disguised salary’ status. Trouble is, official guidelines on how to deal with the issue have been woolly at best. Read ‘Tax Code Breakers’, our investigation into  how […]

DLA Piper appoints Tim Wright to its corporate group

DLA Piper has appointed Tim Wright as a partner in its corporate group. He will join the firm from King & Wood Mallesons SJ Berwin. Wright was made partner at Clifford Chance in 2001 and joined what was SJ Berwin in 2004. Specialising in a variety of private company transactions including sales, purchases, equity arrangements and joint […]

No5 organises charity bake-off as part of Birmingham CAB fundraising programme

No5 Chambers recently organised a charity bake-off as part of its fundraising programme in support of Birmingham Citizens’ Advice Bureau (CAB). Sixteen members of staff competed in the event, which raised £524. Emma Cook, head of business development at Birmingham CAB, judged the cakes, pies and pastries. Pete Mottram was awarded ‘Best Looking’ for his […]

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