Commercial

Articles

24 Nov 2009

'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.

24 Nov 2009

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

20 Nov 2009

Barristers take the plunge into partnership

Barristers will be able to join LDPs as partners and set up barrister-only partnerships, the Bar Standards Board has decided.

19 Nov 2009

Passengers to be compensated for delayed flights

Airline passengers whose flights were delayed by more than 20 hours have won their claim to the same compensation as those whose flights have been cancelled.

17 Nov 2009

Sole practitioner becomes Tory EU spokesman

Sajjad Karim, Conservative MEP for the North West and sole practitioner based in Manchester, has become the party's legal affairs spokesman in Europe.

17 Nov 2009

Fit for purpose

Jane Ching examines Lord Hunt's recommendations on education, qualification and CPD, and his focus on competence as a pre-requisite for being professionally fit

17 Nov 2009

A momentous birthday

The legal disciplinary partnership model is just as relevant to legal aid firms as it is to those undertaking solely privately funded work, argues Penny Owston

17 Nov 2009

Update: tax and trusts

David Bird considers the question of residence for tax purposes, and the potential benefits of an employer funded retirement benefit scheme