Showing 2521-2532 of 3953 results

Entrepreneurs' relief: Could you lose it because of those deferred shares?

Recent cases have led to a degree of uncertainty around how ordinary share capital is identified, potentially causing difficulties for management teams trying to claim entrepreneurs' relief.
03 August 2016

Clavis Liberty 1 v HMRC – anti-avoidance provisions cannot be used to avoid tax

A partnership attempted to use an anti-avoidance provision to create artificial losses. This was held to be ineffective as anti-avoidance provisions cannot be used to avoid tax.
03 August 2016

Rectification cases – greater openness required

The Court sets guidelines for pension scheme rectification claims without a public court hearing, marking a shift in approach to rectification cases.
03 August 2016

King v HMRC – Partners can disagree with their Partnership’s Tax Return

What should a partner put on his or her tax return, if he or she disagrees with the partnership's overall tax return?
03 August 2016

Cybercrime statistics: ONS publishes Crime Survey data

The most recent Crime Survey from the ONS reveals the estimated level of cybercrime in the UK for the first time. What do these figures mean and what can be done by businesses to prevent cybercrime?
02 August 2016

The dangers of US Living Trusts

Living Trusts, also known as "Inter Vivos Trusts", are a standard planning tool used by US advisors. However, settling assets in such a trust can prove disastrous for UK domiciliaries.
02 August 2016

Fool me once: the finality of settlement in the face of fraud

The Supreme Court's decision to unravel a settlement agreement influenced by misrepresentation means that there is now little comfort in the finality and certainty of settlement.
02 August 2016

Press release

Burges Salmon advises Bank Leumi on facility for Audley Redwood

The Audley Redwood retirement village close to Bristol is due to open in 2017, offering luxury facilities to its residents.
02 August 2016

DC pensions: new Code of Practice and ‘how to’ guides

The Regulator’s new DC Code of Practice has come into force with effect from 28 July 2016. The Regulator has developed six 'how to' guides to provide practical information and examples.
01 August 2016

Personal liability for director's failure to obtain adequate employer's liability cover?

The Supreme Court has held that a director was not personally liable for an insolvent company’s failure to obtain and maintain employers’ liability insurance as required by statute.
29 July 2016

Illegality revisited – how deep does the rot go?

The Supreme Court has revisited the murky waters of the defence of illegality and found that the courts must apply a flexible, public policy test when considering arrangements tainted by illegality.
28 July 2016

Brexit and business crime

The UK's fraud and white collar crime regime is partly derived from EU legislation and partly dependent upon EU member state cooperation. We consider the potential impact of Brexit on the regime.
27 July 2016

The Burges Salmon blog

Subscribe to news and insight

Events and webinars

Keep up to date with the latest legal developments. Attend an upcoming webinar or virtual event.
View all events