Insights and opinions on the latest law, legislation and policies.
Completing the deal where signatories are unavailable
There is potential for delay or even the loss of a deal where any signing party is unavailable to sign when a deal is scheduled to complete.
The Data Protection Act - a 'distressing' development?
A recent case has opened the door for claims in cases where the individual has not suffered economic damage as a result of misuse of personal…
Release of corporate debt: watch out for hidden tax charges
In the UK most corporate debt is taxed under a separate set of tax rules known as the loan relationship rules.
Tax: Entrepreneurs’ Relief: what classes of shares count towards the threshold?
Recent experience reminds us of the need to be careful when looking at the Entrepreneurs’ Relief requirements in relation to companies with preference…