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Kahn and Another (Appellants) v
Commissioners of Inland Revenue (Respondents), otherwise
known as Re Toshoku Finance, recently
decided by the House...
The DTI has published a Consultative Document on Directors'
Remuneration, building on the 1995 Greenbury Report and the more
recent Combined Code, to...
The Chancellor announced in his pre-Budget report on 27th November
2001 that the number of companies permitted to grant enterprise
The European Court of Justice has handed down an important judgment
concerning the extent to which an employer is entitled to recover
as input tax VAT...
"Securities" for the purposes of taper relief
The Inland Revenue have announced that legislation
is to be introduced to make it clear that all debentures...
With the EU Council's formal adoption on 8th October 2001 of the
Regulation on the Statute for a European Company, together with a
The EU is planning to issue a directive which, as
it stands at present, will allow for the substitution and sale
(re-hypothecation) of shares provided...
On Monday 10th September the Government finally published its long
awaited consultation paper on the new TUPE regulations. The changes
On 4 July this year the European Parliament rejected the European
Union's proposed Thirteenth Directive on company law concerning
takeover bids. The...
Inland Revenue Statement of Practice 5/85 makes it clear that a
taxpayer may treat a partition of a company as a reconstruction so
that advantage can...
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