Mears faces acid test in Liverpool

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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 […]

Recommended

In brief: Partnership proposal for stipendiaries

Stipendiary magistrates should work in partnership with lay magistrates by having regular meetings with them and moving from courtroom to courtroom, a working party is recommending. The working party was set up by the Lord Chancellor and the Lord Chief Justice following a recommendation by the Royal Commission on Criminal Justice that there should be […]

Ancient court house saved

LAWYERS in Lancaster are celebrating a three-year stay of execution for an historic crown court threatened with closure. A six-month campaign to keep the court open succeeded when the Lord Chancellor’s Department agreed to review plans to transfer work from ancient Lancaster Castle to a new court complex at Preston. Closure would have ended Lancaster’s […]

No 5 goes to Edward Lewis

A PARTNER from City firm Penningtons, Andrew Irvine, has joined London firm Edward Lewis. Irvine is the fifth Penningtons partner to join Edward Lewis over the past three years. He joins the commercial litigation department, headed by another ex-Penningtons partner, Brendan Murphy. The recruitment of Penningtons lawyers started in February 1993 with insurance litigation partner […]

Barrister's honour

John Malpas reports A barrister and former justices’ clerk is to be awarded an honorary degree by his home city’s university. Keith Clarke, who ran Southampton Magistrates Court for 18 years, will receive his Doctor of Laws degree from the University of Southampton in July. Clarke was nominated for the award by the court in […]

In brief: Lindsays chair gets top Scots post

The chair of Edinburgh firm Lindsays WS, John Elliot, has been appointed vice-president of the Law Society of Scotland. Elliot joined the society five years ago and was first elected to the council as a representative for the Edinburgh area in 1990. He was elected for a second three-year term in 1993. His appointment will […]

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