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  • Article

    Town And Village Greens: Clarification At Last

    An application to register land as a town and village green was once a dangerous weapon that could be used by anyone to try and prevent redevelopment.
    United KingdomReal Estate and Construction
    Nabarro LLP
    Nabarro LLP
  • Article

    VAT: Supplies To Club Members And Non-Members Are Not Taxable

    The European Court (CJEU) has ruled in the case of Bridport and West Dorset Golf Club (C-495/12) that green fees paid by non-members are VAT-exempt.
    United KingdomTax
    Nabarro LLP
    Nabarro LLP
  • Article

    Is It Always About The Money? New Investment Guidance For Trustees

    The Law Commission has issued its report on the fiduciary duties of investment intermediaries.
    United KingdomCorporate/Commercial Law
    Nabarro LLP
    Nabarro LLP
  • Article

    ESMA Publishes New Q&A On The Application Of The AIFMD

    On 17 February 2014, the European Securities and Markets Authority published a questions and answers paper on the application of the Alternative Investment Fund Managers Directive.
    United KingdomFinance and Banking
    Nabarro LLP
    Nabarro LLP
  • Article

    EU & Competition Round-Up (December 2008)

    After a lengthy investigation, the Office of Fair Trading (OFT) gave its approval to the acquisition by InBev (Belgium) of the US's largest brewer, Anheuser-Busch.
    GlobalAntitrust/Competition Law
    Nabarro LLP
    Nabarro LLP
  • Article

    Looking Forward To 2014: Break Notices, Insolvency, Bailiffs And Law Reform

    The legal landscape is ever changing and developing with new legislation, decisions and appeals bringing new points of law to the forefront and overturning previous decisions.
    United KingdomInsolvency/Bankruptcy/Re-Structuring
    Nabarro LLP
    Nabarro LLP
  • Article

    Dilapidations: To Repair Or Not To Repair?

    The Court of Appeal has confirmed some fundamental points in relation to liabilty for dilapidations (Sunlife Europe Ltd v Tiger Aspect Holdings Ltd).
    United KingdomReal Estate and Construction
    Nabarro LLP
    Nabarro LLP
  • Article

    Liberty v Cuddy (3): Is The Court Acting As A Bondsman?

    The Technology and Construction Court considered a payment of funds into court as an alternative remedy to specific performance to deliver security documentation.
    United KingdomReal Estate and Construction
    Nabarro LLP
    Nabarro LLP
  • Article

    Supplies Of Goods To Customers Fraudulently Using A Bank Card Are Subject To VAT Where The Card Provider Pays For Those Goods

    The European Court has ruled in the case of Dixons Retail plc v Commissioners that a supplier must account for output VAT on payments received from third party card providers for supplies made to customers who bought goods using a fraudulent card.
    United KingdomTax
    Nabarro LLP
    Nabarro LLP
  • Article

    Employee Shareholder Status – A New Opportunity For Tax-Free Growth For Employee Shares

    Since 1 September 2013, employers may offer employees a new form of employment relationship, that of "employee shareholder".
    United KingdomTax
    Nabarro LLP
    Nabarro LLP
  • Article

    Collateral Warranty Is Held To Be A "Construction Contract"

    The Technology and Construction Court considered the meaning of a "construction contract" and "construction operations" in sections 104 and 105 of the Housing Grants, Construction and Regeneration Act 1996 and held on 29 August 2013 that a deed of collateral warranty was a construction contract under the meaning of the HGCRA.
    United KingdomReal Estate and Construction
    Nabarro LLP
    Nabarro LLP
  • Article

    Good Faith: An Employer's Duty

    In a bumper 435-page judgment, the High Court has ruled that IBM UK breached its duty of good faith to its employees and former employees.
    United KingdomEmployment and HR
    Nabarro LLP
    Nabarro LLP
  • Article

    Oil And Gas Transactions In Myanmar: New Rules For Foreign Investors

    Despite Myanmar being one of the world’s oldest oil and gas producers, its upstream oil and gas sector is considered to be relatively underdeveloped.
    MyanmarEnergy and Natural Resources
    Nabarro LLP
    Nabarro LLP
  • Article

    A Steep Learning Curve For RIDDOR?

    A second set of revisions were made to the Reporting of Injuries, Diseases and Dangerous Occurrences Regulations, the second such in less than two years.
    United KingdomEmployment and HR
    Nabarro LLP
    Nabarro LLP
  • Article

    Age Discrimination And Enhanced Redundancy Schemes

    Two recent decisions of the Employment Appeal Tribunal (EAT) provide guidance on what employers must do in order to justify age discrimination
    United KingdomEmployment and HR
    Nabarro LLP
    Nabarro LLP
  • Article

    New Fair Deal

    HM Treasury published the long-awaited "Fair Deal for staff pensions: staff transfer from central government" guidance in October 2013 (New Fair Deal).
    United KingdomEmployment and HR
    Nabarro LLP
    Nabarro LLP
  • Article

    Pension Liberation: Voluntary Code For Trustees And Providers

    Trustees should keep records of schemes vetted and record their decisions.
    United KingdomEmployment and HR
    Nabarro LLP
    Nabarro LLP
  • Article

    Same-Sex Marriage: Get Your Scheme Ready For The Big Day

    The first same-sex marriages can take place in England and Wales on 29 March 2014.
    United KingdomEmployment and HR
    Nabarro LLP
    Nabarro LLP
  • Article

    A Change Of Approach To The Recoverability Of Adjudication Costs?

    The costs involved in an adjudication can be substantial for the parties involved and generally cannot be recovered except under limited circumstances.
    United KingdomLitigation, Mediation & Arbitration
    Nabarro LLP
    Nabarro LLP
  • Article

    AG Opinion: Management Services For DC Pension Schemes Are VAT Exempt

    In the Danish case of ATP PensionService (ATP) (C-464/12), the Advocate General (AG), legal adviser to the European Court (the CJEU), has stated his opinion that
    United KingdomTax
    Nabarro LLP
    Nabarro LLP

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