va

PPP: a win-win situation for the public and private sectors

Public-Private Partnerships have become an effective way for Government to raise finances for large infrastructural projects, especially considering the current situation of most public coffers. Business Agenda speaks to Tomasz Korczynski about how ...




va

Transfer of private drains and sewers to the water and sewerage companies

Regulations to effect the transfer of virtually all private sewers and lateral drains to the water and sewerage companies have now been made, and will take effect on 1 July 2011. For the majority of installations, the transfer is planned to take eff...




va

Break Clauses and Vacant Possession

Tenants operating break clauses need to be absolutely punctilious about observing the requirements of the clause; this is not an area of the law where they can expect much help from the courts. The Court of Appeal’s decision in NYK Logistics (...




va

The question of a “sufficiently serious” breach: a relevant consideration in the review of applications for the lifting of automatic suspensions?

Case comment: (1) Lancashire Care NHS Foundation Trust and (2) Blackpool Teaching Hospitals NHS Foundation Trust v Lancashire County Council [2018] EWHC 200 (TCC) Summary In a recent judgment of the new head of the TCC, Fraser J, Lancashire County ...




va

Handling complex, reputationally sensitive and high value disputes in the world of Covid-19

In this session we look at high value/reputationally sensitive disputes in the education sector. Running a university or Higher Education Institution is always a complicated business – and never more so than now. The sector is facing a time of unp...




va

IHC HR e-briefing 118 - The ECJ clarifies the effect of a relevant transfer on trade union recognition

After more than 10 years of European legal protection for employees in the event of a relevant transfer, many aspects of the Transfer of Undertakings Directive 2001 (Council Directive 2001/23/EC) and its predecessor have by now been litigated over a...




va

Lawbite: The retail CVA – Lessons from the Debenhams case

(1) Discovery (Northampton) Limited (2) Discovery (Nuneaton) Limited (3) Southampton Estates Limited (4) Discovery (Torquay) Limited (5) Discovery (Folkestone) Limited (6) Discovery (Harrogate) Limited v Debenhams Retail Limited (2) James Robert Tuc...




va

Lawbite: CVAs – revocable after termination?

(1) Edward Williams (2) Christine Mary Laverty v Carraway Guildford (Nominee A) Ltd & 19 Ors [2019] EWHC 3073 (Ch) The High Court recently refused to strike out a challenge to Regis UK Limited’s CVA despite the CVA having been terminated b...




va

Lawbite: You seem to have overlooked my privacy…

Giles Duncan Fearn (2) Gerald Kraftman (3) Ian McFadyen (4) Helen Claire McFadyen (5) Lindsay Urquhart v The Board of Trustees of the Tate Gallery [2020] EWCA Civ 104 The Court of Appeal has dismissed an appeal made by residents of luxury glass-fron...




va

Coronavirus - Lease agreements - Slovakia

In cases where operations have to be closed or business activities are prohibited, the question arises as to what happens to the lease and whether it can be suspended, paid in instalments or cancelled altogether. Below we have prepared a short overv...




va

The use of threshold variations when seeking a defence against money laundering

In November 2019 the National Crime Agency (NCA) published its annual Suspicious Activity Reports (SAR) Report for 2018/2019 (the Annual Report). The Annual Report focused on the continued year-on-year uplift in the overall number of SARs, and in pa...




va

France – Private enforcement of competition law: French Supreme Courts dismisses nullity and follow-on damages claims of EDF and ERDF

On 13 September 2017, EDF and ERDF lost their fight to declare null and void the contracts they entered into further to bids that were rigged by Nexans France (“Nexans”), Prysmian Energies Câbles et Systèmes (“Prysmian...




va

Private Companies in South Africa: Practical and Legal Considerations Concerning Acquisitions and Disposals

Mergers and acquisitions (“M&As”) involving privately held companies in South Africa entail various legal, financial and other issues. Advanced preparation and an understanding of the fundamental practical and legal issues concerned ...




va

Covanta Holding Corporation (CVA) CEO Steve Jones on Q1 2020 Results - Earnings Call Transcript




va

Avista Corporation (AVA) CEO Dennis Vermillion on Q1 2020 Results - Earnings Call Transcript




va

Value Added Tax

The VAT tribunal has decided that the sale of a 'future property rental business' qualified as a transfer of a going concern. If the sale of a property rental business satisfies the conditions that apply to sales of businesses as going concerns, th...




va

Value added tax

The 'option to tax', or 'election to waive exemption' is a facility that allows property owners to charge VAT on sales and lettings, rather than exempting them. This means that they can recover VAT they incur on construction and other costs. Various...




va

The effect on VAT recovery of granting a residential tenancy in a new building

Residential developers need to take great care that they do not jeopardise their recovery of VAT by granting a short–term tenancy. The current downturn is leading developers to let out new properties instead of selling them. Great care is nee...




va

SDLT on high value residential property

High value residential property New Tax Rates The 2012 Budget introduced a new charge to stamp duty land tax (“SD...




va

EU Advocate General gives landmark opinion in relation to the VAT treatment of property services to Real Estate Funds (C-595/13)

This week, an Advocate General gave a landmark opinion that the VAT exemption for the management of certain special investment funds can apply to property management, as well as to other fund management services. The opinion represents a completely ...




va

The Court of Justice in Eenheid holds that the day to day management of Property Funds is subject to VAT

The Court of Justice of the European Union delivered its judgment in Case C-595/13 Staatssecretaris van Financiën v Fiscale Eenheid X NV cs on 9 December 2015. Full Article



va

Private prosecution of BP Southern Africa Proprietary Limited

South Africa has recently developed a culture of private prosecution. The trend towards private prosecution has largely been focused on the prosecution of individuals for corruption. The significant challenges faced by the private prosecutors (prima...




va

Eversheds Sutherland advises on sale of saracus Group to private equity investor Maxburg Capital Partners

Eversheds Sutherland has advised the CEO and owner of saracus group on the sale of the group to an investment fund managed by private equity investor Maxburg Capital Partners. The parties agreed to keep the purchase price confidential. The client w...




va

Updata - Quarterly Privacy & Cybersecurity Update: Edition 7 - Including COVID updates

Our Privacy and Cybersecurity team are proud to present the latest edition of Updata. Our international quarterly update provides you with a compilation of privacy and cybersecurity, regulatory and legal updates from our contributors around the worl...




va

Coronavirus –draft FCA guidance for the Insurance industry – customers in temporary financial difficulty and product value - UK

On 1 May, the FCA issued two sets of draft guidance which will be important reading for all firms involved in insurance arrangements and particularly insurers, intermediaries and premium finance lenders. As it considers that the delay involved in co...




va

Pure Cycle: Dramatically Undervalued Water Rights And Growing Business - Behind The Idea



  • PCYO
  • SA PRO Interviews
  • SA PRO Editors
  • Safety In Value

va

Innovative Industrial Has A Real Estate Problem




va

2020 Luxembourg budget draft law: Tax rulings granted before 2015 are no longer valid!

In Brief: According to the 2020 budget draft law n°7500, published on 14 October 2019 (the “Bill”), the validity of advance tax agreements (“ATAs”) granted prior to 1 January 2015 should now be limited to five years. Sinc...




va

Tax Journal - VAT deductibility for fund-raising: clarity at last

...




va

VAT and Operators of ATMs

  The recent Court of Justice decision in Finanzamt Trier v Cardpoint GmbH (Case C-42/18), released on 3 October 2019, has decided that operators of automated teller machines (“ATMs”) must now charge VAT on their fees for services t...




va

Coronavirus – VAT relief for businesses – UK

  On 26 March 2020, the Chancellor Rishi Sunak proposed a package of tax measures relevant to UK businesses, large and small to help ease the pressures we face from the impact of COVID-19.  One of the measures in force, is the deferral of ...




va

Coronavirus - Import duty and VAT on medical supplies, equipment and protective clothing - Europe

In order to help in the fight against COVID-19, the European Commission has adopted a Decision, addressed to the Member States, which allows for tax authorities across Europe to offer import tax reliefs to importers of personal protective equipment ...




va

IR35 – Could your business be facilitating tax evasion?

What you need to know As part of the response to COVID-19 the Government has delayed the introduction of the new IR35 rules (which extend the current IR35 rules that apply to public sector bodies to medium and large private sector organisations) unt...




va

Avalara, Inc. (AVLR) CEO Scott McFarlane on Q1 2020 Results - Earnings Call Transcript




va

Shipping Update: ‘Valle Di Cordoba’ - Owners’ relief and Charterers’ concern

Introduction In the recent case of Trafigura v Navigazone Montanari, the Commercial Court was asked to decide whether, on its true construction,  an amended Trafigura In-Transit Loss clause (the “ITL Clause”) (as inserted into a Bee...




va

Vedanta: Value With A Catalyst



  • VEDL
  • Opal Investment Research

va

Tata Motors Seems More Of A Value Trap Than A Value Opportunity



  • TTM
  • Cash-Centered Creep

va

COVID-19: Primate Ayodele predicts when vaccine will be discovered

The founder of Inri Evangelical Spiritual Church, Primate Elijah Ayodele, has predicted that the vaccine for COVID-19 will be discovered in July this year. Scientists around the world are yet to make a breakthrough with regards to a cure for the virus, since it broke out earlier this year in Wuhan, China. In the last […]

COVID-19: Primate Ayodele predicts when vaccine will be discovered




va

Coronavirus prevented me from renovating 236 health centres in Ogun – Gov Abiodun

Governor Dapo Abiodun of Ogun State has regretted how the outbreak of the coronavirus pandemic scuttled his plans to renovate 236 primary health care centres in the state. According to Gov Abiodun, the COVID-19 pandemic was a surprise to him because it happened just as he was beginning to roll out plans to reform the […]

Coronavirus prevented me from renovating 236 health centres in Ogun – Gov Abiodun




va

FG evacuates 253 Nigerians from United Kingdom

Adebayo Obajemu The Federal Government on Friday evacuated 253 Nigerians from the United Kingdom aboard a British Airways Boeing 747 aircraft which landed at the Murtala Muhammed International Airport (MMIA), Lagos. The returnees were part of the second batch of Nigerians flown in under the special flights arrangements for nationals stranded abroad. An Emirates flight […]

The post FG evacuates 253 Nigerians from United Kingdom appeared first on Hallmarknews.




va

Ton-up Sharma stars as India beat rivals Pakistan in World Cup

MANCHESTER: Rohit Sharma scored his second hundred in three innings as India maintained their unbeaten record against Pakistan at the World Cup with an 89-run win under the Duckworth-Lewis-Stern method on Sunday.




va

Palabras vacías A

Plenty of professing Christians are certain they’re saved—when they’re actually fooling everyone, including themselves. So how can you know your salvation is authentic? John MacArthur answers today, on "Grace to You."




va

Palabras vacías B

Frank Abagnale was a wildly successful con artist—by his twenty-first birthday he'd cashed millions of dollars' in fake checks. But there's a far more dangerous deception, and it may be targeting you. Hear John MacArthur's warning today on "Grace to You."




va

Corazones vacíos A

It’s been said that the easiest person to deceive is yourself. And there’s no deception with greater consequences than to think you’re a Christian when you’re not. Today on "Grace to You," John MacArthur profiles what authentic Christianity is—and isn't.




va

Corazones vacíos B

Could you be be completely convinced that you're a Christianinto thinking you’re a Christian—when you’re not? Before you say that could never be you, measure your life against what Scripture says. John MacArthur guides you through it now on "Grace to You."




va

La armadura del creyente, 3ª Parte: El calzado del Evangelio de la paz

La enseñanza bíblica en profundidad de John MacArthur lleva la verdad transformadora de la Palabra de Dios a millones de personas cada día.




va

La armadura del creyente, 3ª Parte: El calzado del Evangelio de la paz B

La enseñanza bíblica en profundidad de John MacArthur lleva la verdad transformadora de la Palabra de Dios a millones de personas cada día.




va

La armadura del creyente, 5ª Parte: El yelmo de la salvación, 1ª Parte

La enseñanza bíblica en profundidad de John MacArthur lleva la verdad transformadora de la Palabra de Dios a millones de personas cada día.




va

La armadura del creyente, 5ª Parte: El yelmo de la salvación, 1ª Parte B

La enseñanza bíblica en profundidad de John MacArthur lleva la verdad transformadora de la Palabra de Dios a millones de personas cada día.




va

La armadura del creyente, 6ª Parte: El yelmo de la salvación, 2ª Parte

La enseñanza bíblica en profundidad de John MacArthur lleva la verdad transformadora de la Palabra de Dios a millones de personas cada día.