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If you make gifts of money or items of value to other individuals these gifts are chargeable transfers for inheritance tax purposes.
A shareholder of a company may also have employment rights, including the right to be paid, when services are carried out for the company.
You are looking to sell your shares in a company, but is it possible that the confidentiality provisions in your shareholders’ agreement will prevent you from doing so?
A recent decision in the Birmingham County Court has changed the way in which it was understood the legislation relating to tenancies and deposits was meant to operate.
The Court of Appeal has considered, for the first time, the prevention of access to a company’s register of members under section 117 of the Companies Act 2006.
The Davies Report from 2010 recommended an increase in the number of women on the board of directors of listed UK companies.
Soon there will be a major debate in Westminster on the future of the union that will likely lead to other changes.
US broadcasters have won an important battle in their efforts to prevent an unlicensed service from providing online real-time streaming of their broadcasts.
Small Business, Enterprise and Employment Bill — corporate governance: proposals that all UK companies should be aware of
The Small Business, Enterprise and Employment Bill is seeking to impose an obligation on all UK companies to create and maintain a register of beneficial ownership.
If you supply goods or services to consumers, you should be aware of the significant changes brought about by the new consumer laws made on 13 June 2014.
The Court of Appeal has overturned the decision of the High Court relating to the refund of rents for a period after a break option has been exercised.
The ancient common law right of distress for rent has been replaced by a new statutory procedure known as commercial rent arrears recovery or CRAR.
A new Competition and Markets Authority: but no new dawn for the public competition law enforcement in the UK
With a certain amount of trumpeting, the new Competition and Markets Authority came into existence on 1 April — thus merging the OFT and the Competition Commission.
Fifteen per cent higher stamp duty rate for companies buying residential properties now kicks in at £500,000
The chancellor’s 2014 Budget, announced on 19 March 2014, set out a number of changes and extensions to the post-2012 stamp duty land tax regime.
The issue of piercing the corporate veil has recently come under the spotlight. However, the cases have sometimes been decided in a way that is not entirely consistent.
This point was dealt with in Svensson and others v Retriever Sverige AB by the Court of Justice of the European Union (CJEU) on 13 February 2014.
It is common for parties to commercial agreements to agree mechanisms for resolving breaches of their agreement without having to resort to legal proceedings.
Since 2012, the government has been conducting an audit of EU powers, with a view to seeking their repatriation to the UK in appropriate cases.
The introduction of compulsory pre-tribunal claim conciliation and forthcoming changes to the transfer of undertakings regulation
This year saw a raft of changes to employment law being introduced by the coalition government and 2014 will be no different.
In Société des Produits Nestlé SA v Cadbury UK Ltd, the Court of Appeal gave careful consideration to the application of Article 2 of the Trade Marks Directive 2008/95/EC.