Bulletins

First convictions under the Bribery Act 2010

The Serious Fraud Office (the SFO) has secured its first convictions under the Bribery Act 2010 (the Act). The Bribery Act 2010 The Act came into force on 1 July… Read more →

Bulletins

New Capital Gains Tax for Non-UK Residents

Background In 2013, George Osborne announced in his Autumn Statement that a new capital gains tax (CGT) charge would be introduced from April 2015 in relation to non-UK residents who… Read more →

Bulletins

A green light for pension trustees to assign their section 75 debts?

We write to update you on the recent High Court decision in Singer & Friedlander v Corbett[1] which considered the circumstances in which a section 75 debt could be assigned and which… Read more →

Bulletins

Changes to offshore loans for UK property

Background Back in 2008 the Finance Act introduced sweeping changes to the way non-UK domiciled individuals resident in the UK were to be taxed.   The Government’s principal objective was to… Read more →

Bulletins

Personal chattels – time for change

Most people will have a clear idea of what their personal possessions or “personal chattels” are but, if asked to list these, few would include items such as “carriages”, “stable… Read more →

Bulletins

How Deloitte’s unusual CEO selection process works

There has been much press coverage of the announcement on 15 August that Joe Echevarria is to retire from his post as CEO of Deloitte LLP (USA). To read the… Read more →

Bulletins

A written warning: tread carefully when increasing disciplinary sanctions on appeal

In the case of McMillan v Airedale NHS Foundation Trust (“McMillan”) the Court of Appeal has upheld a permanent injunction preventing an employer from increasing the disciplinary sanction it gave… Read more →

Bulletins

When does a cross-border merger qualify as a merger by absorption?

In a recent decision[1], the High Court looked at the question whether a merger qualifies as a merger by absorption under the Companies (Cross-Border Mergers) Regulations 2007 even though the… Read more →

Bulletins

Is the Asda Price right? Equal pay cases in the retail sector

Retailers in the UK may find themselves shelling out significant sums in higher wages and back pay to workers in their stores. The sums riding on an equal pay case… Read more →