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Latest Briefings

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 […]

Legal compliance matters to consider for E-Commerce market

By Jocelyn S Paulley The barriers to entry to the world of retail have reduced significantly with the rise of e-commerce. This is not a single route to market as the e-commerce world has developed its own structures, such as selling through aggregators, platforms, highly curated markets, as well as simply through a brand’s own […]

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Scuffle of the week

Retired barrister John Triay failed to impress his wife, Maria, with a hat-trick after taking herbal, Viagra-style pills. Triay’s wife claims he became a “sex superman” and performed an impromptu flamenco dance wearing nothing but a hat – not on his head – in front of her and her neighbour on the patio of their […]

Judges fail the truth test

JUDGES came only fifth place in a British Medical Association survey of the most truthful people, below doctors, teachers, priests and professors, but above the police, politicians and journalists. The Mirror

Miller acts on Tandy sell

Edward Miller led the Warner Cranston corporate team advising InterTAN, the US-based international consumer electronics retailer, in the sale of its UK subsidiary, Tandy. The sale includes around 300 Tandy stores. The UK’s largest independent mobile phone retailer Carphone Warehouse, advised by Olswang, has agreed to purchase InterTAN’s loss-making subsidiary. Miller told The Lawyer: “What […]

Pressure forces Lord Irvine to drop CFAs in family law cases

The Lord Chancellor has admitted he was out of step with government policy after backing down on his controversial plan to permit conditional fee agreements (CFAs) in family law cases. As the Access to Justice Bill was debated in the House of Lords last week, Lord Irvine bowed to widespread criticism that CFAs would encourage […]

Will Birds' wings be clipped?

Bird & Bird turned itself into a top-notch IT firm at breathtaking speed. But now that it has plans to expand its practice internationally, this small player needs to be aware of problems lurking on the horizon. By Anne McGrath. Size isn’t everything – as the success of London firm Bird & Bird has consistently […]

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