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Latest Briefings

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 […]

Developments in the Swiss securitisation market in 2017-18

By Lukas Wyss In July 2017, BMW (Schweiz) AG closed a new public Swiss auto lease ABS transaction. The transaction features the issuance of €325m Class A Floating Rate Notes via BMW’s Luxembourg platform Bavarian Sky Europe S.A. (acting in respect of its Compartment Swiss Auto Leases 2). This was one of the first Swiss public […]

Recommended

In brief: Mundays makes up partnership duo

Surrey firm Mundays has appointed Sue Poulton and Stephen Morris as partners. Poulton has been with the firm since 1986 and specialises in domestic conveyancing. Morris joined in 1993 from Alsop Wilkinson and specialises in dispute resolution in both commercial and domestic property.

Battens revamps management in bid to rival London firms

South West firm Battens has shaken up its management structure in a bid to challenge its larger provincial and London rivals. The 26-partner firm has replaced its more traditional committee structure, overseen by a managing partner, with an executive board comprising a chairman and five directors, two of whom are non-lawyers. Ray Edwards, chairman of […]

It has been a good week for…

The legal profession in its international capacity. Overseas earning jumped by a whopping 20 per cent in the past year to reach £644m according to the Office for National Statistics. Dibb Lupton Alsop, which has clinched a £74m deal to buy Blackpool Tower, six piers, a conference centre, and several hotels, on behalf of Leisure […]

Super law that aims to make legislation work

Many employers will have been alarmed by the news that an employment tribunal has awarded £3,500 to a 20-year-old who had been in her job for less than a hour. The tribunal ruled that the reason given for Lisa Tomlin’s dismissal, her pregnancy, broke sex discrimination laws. Her employer argued that he had employed her […]

Flotation

Lawrence Graham acted for Sinclair Montrose Healthcare in its admission to the Official List of the London Stock Exchange with a market capitalisation of £41.5m. Just prior to admission

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