Borrowed trouble: Dealing with the loan charge

Almost a year has passed since an independent review of the disguised remuneration loan charge was carried out by Sir Amyas Morse. The review set out clearer guidelines as to how HMRC should deal with loan charges and disguised remuneration. However, many businesses and owners are still confused as to what they need to do in order to resolve the issues of disguised remuneration.

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Invest or divest: will 2021 be a big year for deals?

Whilst the business world has been hit by a series of extraordinary challenges, deals in the mergers and acquisitions (M&A) market have indeed continued to take place. There have been plenty of acquisitive opportunities; utilised either via offensive or defensive strategies which have led to the enhancement or protection of company positioning. As we turn […]

What will a recovery look like for UK Plc?

Guests on Quantuma’s latest ‘Building financial fortitude’ webinar recently discussed prospects for the UK economy in 2021 revealing that it will be the best-prepared companies that would thrive as the impact of the coronavirus (COVID-19) pandemic persists.

HMRC preferential status: the impact on directors

On 1 December 2020, HMRC’s preferential creditor status is due to be reinstated. This means that for any insolvency which commences on or after 1 December 2020, certain HMRC liabilities will rank ahead of a floating charge and unsecured creditors.

Latest Briefings

THE NEW RULES OF CANADIAN PATENT LITIGATION: FEDERAL COURT OF APPEAL AFFIRMS THE VIABILITY OF SUMMARY JUDGMENTS IN PATENT ACTIONS, UPHOLDS INTERPRETATION OF FILE WRAPPER ESTOPPEL

On January 20, 2021, the Federal Court of Appeal dismissed the appeal in CanMar Foods Ltd. v. TA Foods Ltd 2021 FCA 7. This precedent setting appeal stems from the underlying decision of Justice Manson which itself was recognized as the Canadian Patent Impact Case of the Year by Managing Intellectual Property (MIP) Americas Awards 2020.  Gowling […]

Loading NIS directive 2.0 for higher cybersecurity protection

Given that the landscape of threats has significantly expanded, it comes as no surprise that the European Commission has proposed a revised version of the Directive concerning measures for a high common level of security of network and information systems across the Union.

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