Showing 1993-2004 of 2219 results

Supreme Court ruling on 'worker' status of LLP members

In an important decision for LLPs and members of LLPs, the Supreme Court has ruled that a member of an LLP is a 'worker' and therefore entitled to whistleblowing protection.
29 May 2014

Raising the stakes

Parts 4 and 5 of the Finance (No.2) Bill include the legislation on which HMRC has consulted over the last 6 or 12 months in relation to tackling tax avoidance. 
28 May 2014

Raising the stakes part 2 - Follower Notices

Follower notice provisions are in Chapter 2 Part 4 of the Finance (Number 2) Bill (Finance Bill).  HMRC can give a follower notice to a person if four conditions are met.
28 May 2014

Update on rail ticket market regulatory review

The next stage of the ORR's rail ticket market review has now taken place with a workshop of stakeholders held on 8 May 2014 at the ORR's offices in London.
27 May 2014

Contracting authorities and developers beware: “Leases” may be subject to procurement law

Impresa Pizzarotti v Comune di Bari confirms the EU approach to interpretation – it is necessary to look at the nature of a transaction to determine if procurement rules apply.
27 May 2014

Groundless threats reforms

The Law Commission's final report on its proposals for reform in the area of groundless threats concludes that protection should be retained, but reformed.
23 May 2014

ORR scrutiny of Network Rail performance

Taxpayers and rail users will soon be able to monitor Network Rail's progress against its regulated outputs and scrutinise the delivery of its multi-billion pound five-year plan for a better railway.
23 May 2014

Averil Finn - A fatal change of control for EIS purposes

Both Income Tax relief and Capital Gains Tax exemptions are available to EIS schemes. However, these tax reliefs can be unintentionally forfeited when two EIS companies are merged.
22 May 2014

Employment Edit - what's new in employment law

ECJ holds that commission should be included in the calculation of holiday pay; Supreme Court rules that an LLP member can be a ‘worker’; and more...
22 May 2014

EU Court of Justice rules that holiday pay calculations should include commission

In its judgment in Lock v British Gas Trading Ltd, The ECJ has held that commission should be included in the calculation of holiday pay in addition to basic salary.
21 May 2014

Courts uphold 12 month restrictive covenant

In two recent cases, the courts have been prepared to uphold a 12 month post termination non-compete restrictive covenant.
19 May 2014

Bad news for interventionist shareholders – three decisions in favour of the company

When minority shareholders are at loggerheads with the company, tough decisions often have to be made in short timescales and the relationship can quickly become poisonous.
16 May 2014

The Burges Salmon blog

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