Fracking We refer you to our Lexis+® UK Practice Note: Fracking—environmental issues and in particular the section: UK's position. This states: '2015 also saw Scottish Ministers agree to a moratorium on fracking in Scotland to allow time to launch a full public consultation and to commission a full public health impact assessment. On 2 June 2016 in a closely contested debate, the Scottish Parliament voted in favour of an outright ban on fracking—the motion was passed by 32 votes to 29. This ban will allow for further consultation and a public health impact assessment. Similarly,

This flowchart sets out the steps required to determine whether a particular fund would be treated as an offshore

IP & IT analysis: The Court of Appeal’s decision to set aside a celebrity’s privacy injunction against a newspaper publisher in PJS v News Group Newspapers Ltd is explained by barrister Sara Mansoori, of Matrix Chambers.

Dispute Resolution analysis: In the recent judgment of Durose v Tagco BV, the court was asked to decide whether the actions of a private equity investor demonstrated 'unfair prejudice'. The circumstances of this case concerned where a private equity investor, on the occurrence of an insolvency event, had invoked enhanced voting rights which had effectively caused the original shareholders to lose control of the business. The original shareholders pleaded that the private equity investor had deliberately engineered the insolvency event in order to obtain majority control. The petition was ultimately dismissed, but in the process of reaching such decision the court was led to consider the causes of the insolvency and the actions of the private equity investor to determine whether unfair prejudice had come into play. This insight considers the steps that companies should take in light of the court's ruling. Written by Charlotte Howell, Principal Associate at Gowling WLG, Catherine Naylor, Partner at Gowling WLG, Sean Adams, Partner at Gowling WLG, and Louise Macdonald, PSL Associate at Gowling WLG..

It is assumed the UK trust is a private non-charitable trust. If not there may be difficulties in effectively transferring the property as the Spanish charity will not be recognised as such in the UK. It is also assumed that legal title to the property is vested in the trustees and that the trust is established in the UK for value added tax (VAT) purposes. A transaction must have five elements for UK VAT to be chargeable. It must: • be a supply of goods or a supply of services • be made by a taxable person • be made in the course or furtherance of any business carried on by that person • take place in the UK, and • be a taxable supply This Q&A considers each of these elements in turn. Supply of goods or supply of services A supply of a freehold or of

Where payment is being made by a tenant to the landlord for exercising a break option, the value added tax (VAT) treatment of such a payment is generally that it is exempt unless the landlord has opted to tax. This is because where a tenant pays

The withdrawal of a winding-up petition is not the same as the dismissal of a winding-up petition, as they are distinct legal processes with different procedural requirements and outcomes—albeit that they both result in the winding-up petition no longer being live. Withdrawal of a winding-up petition occurs when the petitioning creditor applies to the court for permission to withdraw the petition, typically before the hearing date. This is permissible under specific conditions, such as when notice of the petition has not been

Restructuring & Insolvency analysis: The court considered whether payments made after service of demand for repayment meant that the qualifying floating charge (QFC) was unenforceable. The court held that they did and the administrators appointed by the qualifying floating charge holder (QFCH) were not validly appointed. Written by Megan Hoey, trainee solicitor, from Squire Patton Boggs.

Definition of public authority Unfortunately, we are unable to find a definition of ‘public authority’ in the Energy Performance of Buildings (England and Wales) Regulations 2012, SI 2012/3118 or Directive 2010/31/EU. We have also been unable to find a relevant definition in government guidance. Government guidance does give some examples of a public authority, ‘eg council, leisure centre, college, NHS trust’, but does not offer a full definition. In 2015, the government published a consultation, ‘Improving the Display Energy Certificates regime for public buildings’, which stated: ‘we intend to define the terms “public authority” and “frequently visited by the public” to clarify when Display Energy Certificates and recommendation reports are required, and by which organisations.

The date of termination or expiry of a lease

A multilateral development financing institution founded in 1973 under the umbrella of the then Organisation of the Islamic Conference (OIC) that works to improve lives by promoting social and economic development in Muslim countries and communities worldwide. One of the largest issuers globally of sukuk, through which the IDB funds research and training to develop the future of Islamic banking and finance.