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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 […]

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Battle over computers

London practice Harris da Silva is seeking damages from Technology for Business, of Sunbury-on-Thames, Middlesex and computer manufacturers Acer UK, of High Wycombe, over five Acer 486 DX2-66 computers which it claims had inherent faults.

Eversheds in eastwards move

THE LEEDS office of national law firm Eversheds has taken its business into Eastern Europe by overseeing the purchase of the Belarus Embassy in London. John Foster, head of the commercial property team which acted for the Ministry of Foreign affairs in Belarus, said that the project was part of a general move into Eastern […]

Mountain out of a molehill

Your article (‘Programme accuses court of self-interest’ 21 November) gives a wholly misleading account of the hearing before the Court of Appeal on 5 May. You report the allegations that “the court refused to hear crucial evidence because of qualms over criticisms of Nicholas Purnell QC’s original defence” and quote Anthony Scrivener QC as saying […]

LAB backs Chancellor's legal aid reforms

THE LEGAL Aid Board has come out firmly in favour of the Lord Chancellor’s legal aid reform plans in its response to the Green Paper. The board’s response, unveiled last week, outlines how cash limited block contracts for legal aid can be put into place. As expected, the board has not supported pre-determining the criminal […]

Lambeth councillors line up for Lally action

COUNCILLORS at Lambeth are poised to hear the disciplinary case against suspended head of legal services Paul Lally. Three council members have been selected to sit on the all-party panel and although a date has not yet been set, the council says that the hearing is “imminent”. Lally was suspended earlier this year following an […]

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