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Latest Briefings

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

By Giorgio Subiotto, Tim Cone 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 […]

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 […]

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Rehabilitation is best form of compensation

It is a regrettable fact of life that all of us can expect within our lifetime to be a victim, or acquainted with a victim, of personal injury. Society recognises this by increasing layers of insurance cover designed to protect (by way of risk management) and compensate (by way of voluntary or compulsory insurance cover) […]

Era of openess threatens our traditional loyalties

The traditionally insular and protectionist German business culture is changing. Partly driven from within, but also triggered by outside forces, Germany is being dragged into the multinational business world. At the start of the year, one of the country’s leading firms entered into a high-profile menage a trois creating a truly global business. The Clifford […]

Solicitor is appointed to High Court

A solicitor has been appointed to the High Court bench direct from private practice for the first time. Dr Lawrence Collins QC is heading the Chancery Division following his appointment by the Queen. He will take up his new role in October. The Lord Chancellor Lord Irvine welcomed the decision: “High Court judges are appointed […]

Wiggin & Co builds up its media team

Wiggin & Co has poached a partner from Schilling & Lom in an attempt to bolster its media department. Simon Baggs joined the Cheltenham-based firm last week, bringing with him a portfolio of “heavy-hitting corporates” in music and media. Initially, Baggs will work as an associate alongside media partner Caroline Kean, but he is expected […]

Financing

Garretts advised London-listed electronic data provider Dicom Group on its share placing on the Neuer Markt segment of the Frankfurt stock exchange for £86m. Partner David Bolton led a team of two on the deal. The bank was advised by Baker & McKenzie.

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