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Latest Briefings

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

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 of Ardon Maroon […]

Reduction of partial transition compensation for working hours by Supreme Court

By Lucas Hoogervorst, Maureem in Poel The Supreme Court ruled last Friday that, in short, a partial amendment of an existing employment contract in circumstances that have to be borne by the employer, may result in the payment of a partial transition payment. This concerns the special case that, due to circumstances, is forced to proceed […]

Prinsjesdag- Tax plan 2019

The government submitted the Tax Plan 2019 and related legislative proposals to the House of Representatives. A number of parts of these legislative proposals that may be relevant include: 1. Change of rates in corporation tax, income tax and VAT 2. Limiting depreciation possibilities buildings in own use 3. Limitation periods for loss settlement in corporation […]

Prinsjesdag 2018- Indirect taxes

The government submitted the Tax Plan 2019 and related legislative proposals to the House of Representatives. A number of elements of these legislative proposals that may be relevant include: 1. Increased VAT rate reduced from 6% to 9% 2. Extension of VAT sports exemption 3. Implementation E-commerce Directive 4. Modernization small entrepreneur scheme

2019 Dutch budget

The 2019 Dutch Budget (the Budget) includes a proposal to abolish the existing dividend withholding tax, replacing it with a withholding tax on dividend payments to related entities in low-tax jurisdictions and in cases of abuse as of 1 January 2020. In a separate proposal, implementing the EU Anti-Tax Avoidance Directive (ATAD1) new rules are […]

Recommended

Litigation firms to discuss tactics for tax reforms fight

LARGE litigation firms waging a campaign against proposed changes to the taxation of professional businesses will meet in private this week to draw up a plan of action. The firms aim to lobby the Inland Revenue over its plan to tax professional partnerships on work as it is done, rather than when payments are received. […]

In brief: Nabarros tax ace joins Beachcroft Stanleys

Leading tax lawyer Christopher Cox joined City firm Beachcroft Stanleys last month as a partner from Nabarro Nathanson, where he was also a partner. Cox will head a new commercial tax practice at Beachcrofts. Cox said the merger talks between Beachcrofts, Bristol-based Wansbroughs Willey Hargrave and Manchester’s Vaudreys had not been a ‘major factor’ in […]

In brief: Bircham & Co boosts private client unit

Westminster firm Bircham & Co has beefed up its private client department with the recruitment of three lawyers from City firms. Peter Davies and his assistant Robert Moore have defected from Nabarro Nathanson’s Reading office. Davies joins as a consultant. Judith Morris also arrives as a consultant after 20 years at Freshfields.

In brief: NYC Brown & Wood partners to work in UK

Two New York-based Brown & Wood partners, Cathy Kaplan and RJ Ruble are to share their time with the firm’s London office in a move to support the firm’s expanding international securitisation practice.

Solicitor attacks duty rota reforms

SUSSEX criminal lawyer Alexander McCulloch has attacked as ‘monopolistic’ and ‘anti-competitive’ the recent changes to the duty solicitor scheme, which he claims prevent him from practising law in the area he chooses. The controversy surrounds ‘reverse linking’, by which a solicitor can only do police station work if he or she is eligible for work […]

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