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Latest Legal News

Articles

'Thin cap' rules breach free movement of capital

'Thin cap' rules breach free movement of capital

UK law preventing companies to claim tax deduction on interests paid by subsidiaries is contrary to the EU's free movement of capital principle, the High Court has ruled, opening claims for the repayment of millions of pounds of unduly paid tax.
Breaking up the gang

Breaking up the gang

New powers conferred on the police, local authorities and the courts give them too much of a free rein and are overly prohibitive on respondents, says Jeannie Mackie
Update: commercial property

Update: commercial property

Milton McIntosh considers cases involving lease and licence distinction, the assignability and repudiation of agreements for lease, and the effect of the new compensation provisions on business tenancies
A charitable model

A charitable model

Stephen Roberts sheds light on the Charity Commission's model articles of association for charitable companies
All in agreement

All in agreement

Successful partnerships between the public and private sectors rely on a strong combination of well-managed risk and good governance, says Owen Willcox