Owen, Gerallt – Hot 100

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Latest Briefings

Tax ruling by Luxembourg to McDonald’s Europe franchising did not involve illegal state aid- European Commission

On 19 September 2018, the European Commission concluded that a tax ruling granted by Luxembourg to McDonald’s Europe Franchising did not constitute illegal State aid. The Commission acknowledged that Luxembourg had correctly applied the Luxembourg-United States tax treaty. While this decision concerns an individual case, it suggests that State aid rules are not an appropriate […]

Energy tax matters – Prinsjesdag 2018

The Budget Day Package 2018 contains a separate bill (‘Fiscal greening measures 2019’) with measures to reduce CO2 emissions. The proposal includes, among other things, the following changes in energy tax: Promoting electrification: shifting energy load from natural gas to electricity. The tariff in the first disc for natural gas is increased by EUR 3ct / m2, […]

UK real estate and competition law – An insight

By Samuel R Beighton On 18 September 2018, the UK’s Competition and Markets Authority (the “CMA”) announced that Heathrow airport (“Heathrow”) will pay a fine of £1.6 million in relation to an infringement of UK competition law arising from a restriction included within a commercial lease. Importantly, this case marks the first occasion that the CMA […]

Pre-purchase inspection is not a warranty

By Sandra Lando, Julie Djiezion For several years, there have been calls by some associations, including the Québec Association of Building Inspectors, for oversight of the work done by pre-purchase inspectors. On June 12, 2018, they resulted in the introduction of the Act mainly to improve the quality of buildings, the regulation of divided co‑ownership and the […]

Introduction of remediation agreement in Canada

By Glen Jennings, Matthew Doak The time has now arrived. A mechanism is finally in place in Canada that will allow for a better process to resolve criminal offences for corporations. In response to a consultation that ended in November 2017, the federal government introduced legislation amending the Criminal Code to allow for remediation agreements (better known as […]

Recommended

Law Soc ups certificate fee to meet extra costs

The practising certificate fee looks set to rise again next year following the Law Society Council’s approval of a £94.8m budget for 2005 at its last council meeting. The budget, approved for 1 January to 31 December 2005, takes into account an extra £2.3m required to meet new complaints-handling targets requested by the Legal Services […]

Okoro, Sandie – Hot 100

Schroders’ head of legal for corporate services Sandie Okoro was the driving force behind the creation of the fund manager’s first ever legal panel last April. The launch of the panel followed an extensive review of Schroders’ external lawyers, which resulted in the fund manager sidelining more than 100 advisers to create a roster of […]

Job lot

The Working Time Directive has failed to curb the UK’s long-hours culture. Rebecca Harding-Hill on the European Commission’s plans to restrict the opt-out clause In the autumn last year, the European Commission adopted proposals to revise some of the main features of the Working Time Directive 2003. The proposals include further restrictions on the maximum […]

Stothard, Paul – Hot 100

Shoosmiths’ chief executive Paul Stothard dazzled the market last year after announcing a record set of financial results for 2003-04. Profitability skyrocketed by a whopping 67 per cent, from an average of £136,000 in 2002-03 to £226,500, while turnover rose 25 per cent, from £44.3m to £55m. And all the while, the equity pool remained […]

Austin, Ian – Hot 100

Litigator Ian Austin became managing partner of North West firm Halliwells in February 2004 following a contested election in which he stood against then incumbent Paul Thomas. Austin has since been busy stamping his mark on the firm, which burst into the UK’s top 50 firms this year. The past 12 months have seen a […]

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