UK slams establishment delay

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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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Greenwoods wins Railtrack debt work

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Securities Institute exam deadlines loom

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QC attacks Inns over record on gay equality

THE BAR Council’s out-going treasurer Martin Bowley QC blasted the Inns of Court as “self-perpetuating geriatric oligarchies” in a speech to the Bar Lesbian and Gay Group (Blagg). Bowley also called for a radical revamp of the archaic sex laws which he says should enshrine the concept of equality. The QC, of 1 King’s Bench […]

IBM launches voice recognition package

The burgeoning voice recognition market for lawyers has received another boost with the news that giant supplier IBM is launching a UK legal vocabulary. The IBM VoiceType dictation legal vocabulary will provide over 30,000 words tailored specifically for legal use. The package is a re-launching exercise – the product was previously called the IBM Personal […]

Polish threat to foreign offices

THE LAW Society is fighting moves by the Polish parliament to introduce legislation requiring foreign firms with offices in the country to either shut down or transfer their capital to Polish lawyers. If it is enacted the draft law would affect leading firms such as Theodore Goddard and Clifford Chance which have offices in Warsaw. […]

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