ArticleTown And Village Greens: Clarification At LastAn 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 ConstructionNabarro LLP
ArticleVAT: Supplies To Club Members And Non-Members Are Not TaxableThe 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 KingdomTaxNabarro LLP
ArticleIs It Always About The Money? New Investment Guidance For TrusteesThe Law Commission has issued its report on the fiduciary duties of investment intermediaries. United KingdomCorporate/Commercial LawNabarro LLP
ArticleESMA Publishes New Q&A On The Application Of The AIFMDOn 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 BankingNabarro LLP
ArticleEU & 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 LawNabarro LLP
ArticleLooking Forward To 2014: Break Notices, Insolvency, Bailiffs And Law ReformThe 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-StructuringNabarro LLP
ArticleDilapidations: 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 ConstructionNabarro LLP
ArticleLiberty 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 ConstructionNabarro LLP
ArticleSupplies Of Goods To Customers Fraudulently Using A Bank Card Are Subject To VAT Where The Card Provider Pays For Those GoodsThe 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 KingdomTaxNabarro LLP
ArticleEmployee Shareholder Status – A New Opportunity For Tax-Free Growth For Employee SharesSince 1 September 2013, employers may offer employees a new form of employment relationship, that of "employee shareholder".United KingdomTaxNabarro LLP
ArticleCollateral 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 ConstructionNabarro LLP
ArticleGood Faith: An Employer's DutyIn 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 HRNabarro LLP
ArticleOil And Gas Transactions In Myanmar: New Rules For Foreign InvestorsDespite 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 ResourcesNabarro LLP
ArticleA 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 HRNabarro LLP
ArticleAge Discrimination And Enhanced Redundancy SchemesTwo recent decisions of the Employment Appeal Tribunal (EAT) provide guidance on what employers must do in order to justify age discrimination United KingdomEmployment and HRNabarro LLP
ArticleNew Fair DealHM 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 HRNabarro LLP
ArticlePension Liberation: Voluntary Code For Trustees And ProvidersTrustees should keep records of schemes vetted and record their decisions.United KingdomEmployment and HRNabarro LLP
ArticleSame-Sex Marriage: Get Your Scheme Ready For The Big DayThe first same-sex marriages can take place in England and Wales on 29 March 2014.United KingdomEmployment and HRNabarro LLP
ArticleA 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 & ArbitrationNabarro LLP
ArticleAG Opinion: Management Services For DC Pension Schemes Are VAT ExemptIn 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 thatUnited KingdomTaxNabarro LLP