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PANORAMA, BLOC C/D, 57 RUE GRIMALDI, MC 98000 MONACO

Singapore, Moscow, Monte Carlo, London, Dubai

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Further information on Lawrence Graham LLP

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Lawrence Graham LLP

VAT: transfer of going concern

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.

- LG LLP

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Latest developments in planning and zoning

In Le Temps, the daily newspaper of reference of Western Switzerland, Yves de Coulon analyses the latest developments in the field of planning and zoning: Weber Initiative, Landscape Initiative, recent modifications of the Federal Law on planning and zoning, what consequences on the cantons' autonomy in the area of planning and zoning?

- BCCC Attorneys-at-law LLC
Revocation and Replacement of Minister of Trade Regulation on Import of Finished Goods and the...

Issuance of Licensed Importer Numbers

- Lubis Ganie Surowidjojo
Lump Sum taxation

The head of our tax practice group, partner Dominique Christin, summarises the legal requirements to obtain a lump sum taxation status in Switzerland and in the cantons of Geneva and Vaud.

- BCCC Attorneys-at-law LLC
COUNCIL TAX

In Harrow LBC v Ayiku [2012] EWHC 1200 (Admin) Sales J held that the word “or” in the Council Tax (Exempt Dwellings) Order 1992, art 3 Class N, had a disjunctive meaning, therefore it was sufficient for the non-British spouse of a foreign student to satisfy one or other of the two conditions, namely being prevented from taking paid employment or being prevented from claiming benefits, in order to qualify as a “relevant person” who was exempted from liability to pay council tax.

- 11KBW
Banking Regulation 2012

The banking sector is regulated by the Ministry of Finance and the Norwegian Financial Supervisory Authority (the FSA). The FSA is responsible for the supervision of banks.

- Advokatfirmaet Thommessen AS
The patent owner prevailed in Norway’s first case on virus patent

The Supreme Court of Norway has recently turned down the appeal against the judgement of Borgarting Court of Appeal in the case Pharmaq AS v Intervet International BV et al.

- Advokatfirmaet Thommessen AS
More judges in the Labour Court

Discrimination - Equal Treatment Act From 1 June 2012 the number of deputy judges in the Danish Labour Court will increase. Following its ‎introduction in February, the Bill has now been adopted by the Danish Parliament.‎

- Norrbom Vinding Law Firm, member of ius laboris
Image rights laws to be introduced in Guernsey

“Image is everything” - Andre Agassi once famously declared in an advert for camera brand, Canon.

- Carey Olsen
Structured finance and securitisation transactions with a Guernsey element

Basics of a Guernsey company

- Carey Olsen
Guernsey cash box structures

Following a period of turmoil in the financial markets, issuers have been viewing cash box structures as an attractive financing tool to facilitate share and convertible bond issues and to allow access to alternative sources of funding.

- Carey Olsen