The Legal 500

The VAT tribunal has upheld HMRC's assessment that the sale of a restaurant business was not a transfer of a going concern (TOGC) because the buyer did not carry on the same kind of business as the seller after the transfer.

place of business through which the employee was engaged

A 'premium for drinks' that is paid by the employer to comply with its obligation to put the appropriate drinks at the disposal of its employees is not subjected to social security contributions.

After years of uncertainty, in 2011 the Czech Republic finally passed an amendment to the Commercial Code explicitly allowing for the limitation of damages in agreements under Commercial Code between entrepreneurs and companies.

There are a number of aspects of the rules for tier 1 investors and entrepreneurs that are unclear or unnecessarily restrictive and we have been in extensive dialogue for many months now with the UKBA on a range of issues, both policy and technical.

1) minority shareholders rights and shareholders agreements, 2) S.A. taxation, 3) antitrust regulations, cartels and abuse of dominance, 4) state aid, 5) environment & industry, 6) spatial & urban planning, land uses, 7) personal data protection.

USD 800 MIO SOFT LOAN

their price

If there is one part of the Localism Act 2011 about which local government lawyers have considerable concerns, it is the new standards regime.

Clive Sheldon QC

Legal Update No. 322