The Lawyer Inquiry: Sandy Pratt

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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 […]

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Jonathan Ross worries over a threat to interrogatories.

Jonathan Ross is a consultant at Denton Hall. Pursuant to Order 26 Rule 1 of the Rules of the Supreme Court, a party may serve interrogatories relating to any matter provided they are necessary either for disposing fairly of the cause or matter or for saving costs. Prior to 1990, interrogatories could only be administered […]

Virgin territories

The British Virgin Islands is a good example of a successful co-operation between a local financial community and a pragmatic government intent on retaining the distinctive nature of island life. This year, the Financial Services Department has been active in widening the palette of financial options. The BVI government is keen to promote financial services, […]

In brief: Kirklees gets Law Society equality prize

The legal department at Kirklees Metropolitan Council has snapped up the Law Society’s annual award for equal opportunities. The award which is designed to promote the interests of equal opportunities within the solicitors profession was won by Kirklees for having the best model equal opportunities policy. Also commended were the African, Carribean and Asian Lawyers […]

EC takeover proposals facing defeat says anti-trust co-chair

The European Commission is likely to have to admit defeat over attempts to gain greater regulatory control over takeovers, according to Allen & Overy partner Michael Reynolds, co-chair of the International Bar Associations’ anti-trust committee. Instead, he said, it is likely to allow companies to opt into EC control if takeovers affect at least three […]

Macfarlanes in corporate recruit drive

Macfarlanes is to expand its corporate finance department, which has handled advisory work for companies such as BET, Cordiant, David Lloyd and Asprey. Corporate finance partner Robert Sutton said the firm is highly selective in its recruitment policy and new people are not taken on “unless we have plenty of work on our books”. “We […]

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