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
Enterprise Investment Scheme: don’t expect Human Rights support, be sure to make a claim
The First Tier Tribunal found that a taxpayer who did not claim EIS income tax relief exemption was consequently unable later to claim the much more valuable CGT exemption when his shares were sold.
15 July 2015
Erroneous procurement procedure: OHIM compensate European Dynamics for opportunity loss
European Dynamics will be awarded compensation after OHIM applied more weight to certain scoring sub-criteria than it had advertised it would.
23 October 2015
European Court of Justice decisions on VAT
A couple of ECJ decisions on VAT have caught the eye of Tax partner Nigel Popplewell; one on abusive practices and the other whether extraneous activities were VATable.
08 August 2013
European Commission suspends European international flight regulation until April 2013
The European Union Emissions Trading System 'stop the clock' on the regulation of emissions from the aviation sector by the EU ETS as it applies to flights in and out of Europe.
23 August 2013
Favours for friends – do you owe them a duty of care?
In the case of Lejonvarn v Burgess, the Court of Appeal examined whether a party has a duty of care when providing gratuitous professional advice to a friend.
01 August 2017
European Court: Are bodies funded by their members are exempt from the procurement regime?
The European Court looks at the boundaries of indirect funding in the context of a professional association for medical professionals in Germany (IVD v Artzekammer).
02 October 2013
Zero hours contracts
The government has announced plans to ban exclusivity clauses in contracts that offer no guarantee of work and to improve transparency of zero hours contracts.
27 June 2014
High court clarifies approach to colour trade marks
The High Court has clarified how the Court of Appeal’s 2013 Cadbury v Nestlé judgment should be applied to colour marks in practice
22 August 2022
FCA v Avacade Ltd & others: another shot across the bow for unregulated introducers
With the Court of Appeal confirming the High Court's judgment, we discuss what this means for unregulated introducers
06 September 2021
UK Government announces consultation on reforms to UK data protection regime
The Department for Digital, Culture, Media & Sport has announced a consultation on UK data protection reform to ‘secure a pro-growth and trusted data regime’
24 September 2021
Full disclosure: The impact of the Disclosure Pilot Scheme on lawyers and forensic technology experts
How the Disclosure Pilot Scheme, increase in data, and changes to technology have changed the roles of lawyers and forensic technology experts
20 September 2021