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The Bar

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.
Damage limitation

Damage limitation

Law firms are often guilty of only considering their reputation when a crisis hits but, given the current climate and the forthcoming Legal Services Act, they should have a contingency plan in place to deal with any issues effectively, says James Boyd-Wallis
New ground

New ground

Law firms are increasingly embracing the internet as a way of accessing a variety of popular legal applications, but what are the benefits – and drawbacks – of this kind of technology, asks Dominic Cullis
Fit for purpose

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
A momentous birthday

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