Tax changes for individual shareholders receiving a distribution in a liquidation
Tax treatment for individual shareholders receiving a distribution from a members' voluntary liquidation may be affected by changes applying (retrospectively) from 6 April 2016.
03 May 2016
Technical requirements and the exclusion of market progress
Public Procurement regulation can be seen to make it difficult for public bodies to buy the most up-to-date equipment. This article explores how a Romanian public authority got around this.
22 May 2015
Teckal and exceptions to mandatory application of public procurement procedures
The law on whether a public authority can award a contract without a tender process to another public authority is being developed. This article considers the possible impact for local authorities.
16 June 2014
The administration of estates
This briefing note provides information on a wide range of issues around the administration of an estate.
12 February 2016
Testing Times: Criminal culpability in the Volkswagen emissions scandal
This briefing explores the criminal prosecutions that might be brought against Volkswagen and/or its officials under UK law, after admitting it falsified diesel-fuelled vehicle emissions readings.
29 January 2016
Site closures: managing the environmental issues
Burges Salmon's environmental law partner, Ross Fairley looks at the issues which need to be considered in deciding whether to close or mothball a facility or industrial site.
25 September 2015
Rosserlane Consultants sees bank avoid duty to obtain best price in forced sale
Read why the recent case of (1) Rosserlane Consultants Ltd (2) Swinbrook Developments Ltd v Credit Suisse International [2015] EWHC 384 (Ch) on the forced sale of a limited partnership caused a stir.
31 March 2015
REWARD - Gender pay reporting
Caroline Harwood, director of incentives and Annelise Tracy Phillips, senior employment lawyer at Burges Salmon, review the draft Gender Pay Information Regulations.
08 March 2016
SDLT - Sub-Sales and Forward Funding
In this article, Tax partner Nigel Popplewell outlines two common situations where relief on SDLT may be available.
22 February 2016
SDLT – land pooling
HMRC’s views towards the way in which SDLT applies in land pooling arrangements was “clarified” by members of the stamp taxes policy team at the Stamp Tax Practitioners' Group 2008 Conference.
29 October 2013
SDLT on additional homes – key issues
Headline announcements stated that a 3% surcharge would be applied to additional homes means the value below £125,000 which we includes the first £40,000 on purchase of more than £40,000.
02 December 2015
Security update: Land Registry notices, sale of chattels on land & extent of share charges
We discuss three recent Court of Appeal decisions which have raised a number of interesting points on security interests.
30 April 2014