Commercial Client Articles

Making Waivers of Dividends Work

When a company is set up, it is common to divide the shares in it in approximately equal proportions amongst the subscribers. Whether or not...

VAT and Electronic Goods – Take Care

In order to combat ‘missing trader’ fraud, which is estimated to have cost the Exchequer hundreds of millions of pounds, HM Revenue and Customs (HMRC)...

Employee Fraud – Fraud Act 2006

Employee fraud continues to rise as the recession continues to bite - however,  the Fraud Act 2006 provisions make it easier to obtain convictions for...

Brief Guide to the Administration of Troncs

The long-running series of disputes between employers in the hospitality industry and HM Revenue and Customs (HMRC) concerning the taxation of employees’ tips and their...

Contractors Are Your Responsibility

A handbook produced by the Health and Safety Executive (HSE) outlines the responsibilities of both the contractor and the client in situations in which work is...

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Commercial Client News

Payment for Removal of Personal Obligation Not a DeductionJuly 10, 2017

When a sale of shares in a company is in progress, there are often a large number of threads that have to be tied up...

Government Bank Sale Tendering Dispute – High Court RulingJuly 9, 2017

Public tendering exercises almost inevitably leave unsuccessful bidders dissatisfied but the courts will only intervene if there is a legal flaw in the process. A...

Government Bank Sale Tendering Dispute – High Court RulingJuly 9, 2017

Public tendering exercises almost inevitably leave unsuccessful bidders dissatisfied but the courts will only intervene if there is a legal flaw in the process. A...

Government Bank Sale Tendering Dispute – High Court RulingJuly 9, 2017

Public tendering exercises almost inevitably leave unsuccessful bidders dissatisfied but the courts will only intervene if there is a legal flaw in the process. A...

Supreme Court Clarifies Law on Indirect DiscriminationJuly 5, 2017

The Supreme Court has now handed down its judgment in an important case, Essop and Others v Home Office (UK Border Agency), brought by a...

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