Simmons strengthens HK with former Herbies banking head

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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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Standard issue

The opening up of accounting standards have left LLPs with the difficult choice of staying national or switching to IFRS. Steve Gale reports. The decision of whether to convert to a limited-liability partnership (LLP) has become much more difficult now that there is the added choice of whether to prepare the LLP’s financial statements in […]

Separated at birth

With his flowing white robes, wind-blown, snowy locks and enormous weapon, Sir Ian McKellen cut a dash as the personification of Tolkien’s epic wizard hero Gandalf. But there is more to life than chasing rings, which is why McKellen has swapped his hood and cape for a sharp suit, briefcase and sheaf of legal files. […]

Shearman & Sterling promotes four in London

Shearman & Sterling has promoted four lawyers to counsel in London, more than doubling the number of counsel in the office to seven. Miko Bradford, Adam Cooper, Stephen Jurgenson and Gregor Page have all been made up. Gemma Westacott

London and Europe safe, says Chadbourne’s O’Neill

Chadbourne & Parke has moved to allay fears its European and UK operations could fall under the axe following the firm’s dismal 2005 financial result. Revenue fell around 5 per cent for the New York-based firm, and managing partner Charles O’Neill had warned in a firmwide memo that steps, including cutting the number of partners, […]

BPP creates ‘Access to Practice’ scheme

BPP Law School has launched an ‘Access to Practice’ scheme to help students without contacts in the legal profession to secure training contracts. The scheme, which was launched formally last month, will be run through BPP’s careers service in Leeds, London and Manchester. Students have to apply to participate in the scheme, but those who […]

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