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Why a partial sale can deliver total benefit to shareholders

  • Charles Russell Speechlys LLP
  • -
  • United Kingdom
  • -
  • April 9 2015

If you are a shareholder in an ownermanaged business then at some stage during your period of ownership you may want to realise some of the value

Inactive members of LLPs woken up by NICs liability

  • RPC
  • -
  • United Kingdom
  • -
  • April 1 2015

On 9 March 2015, regulations were made to ensure that inactive members of Limited Liability Partnerships (LLPs) are liable for Class 2 NICs in the

Corporate and business law update London calling - Spring 2015

  • Winston & Strawn LLP
  • -
  • United Kingdom
  • -
  • March 25 2015

New regulations have recently come into effect which have resulted in the lifting of the restriction of the use of certain words in company names. The

Entrepreneurs’ relief but only for some

  • Winckworth Sherwood
  • -
  • United Kingdom
  • -
  • March 23 2015

The Chancellor's budget tweaks for entrepreneurs' relief (ER) dealt a blow to a tax structure that emerged shortly after its original introduction to

Budget impact on entrepreneurs' relief planning structures

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • March 19 2015

Changes announced in yesterday's Budget have tightened the rules around entrepreneurs' relief with immediate effect, with the potential to impact on

UK Budget 2015: brief private equity notes

  • Fried Frank Harris Shriver & Jacobson LLP
  • -
  • United Kingdom
  • -
  • March 18 2015

The UK's Chancellor of the Exchequer, George Osborne, once again rolled out his favourite tax avoidance anecdote, that of the "banker who boasted of

Entrepreneurs' relief - restricting the 10 per cent rate of capital gains tax

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • March 18 2015

The Chancellor has announced two restrictions on entrepreneurs’ relief, which will remove it from two situations where it is currently available

Golf clubs in the rough after not banking on Halifax

  • RPC
  • -
  • United Kingdom
  • -
  • February 26 2015

The First-tier Tribunal (FTT) has applied the "Halifax" principle to a partnership which transferred a golf club business and leased a golf course to

R (on the application of Chancery (UK) LLP -v- the FOS and Sir Ian Robinson: simples

  • Cooley LLP
  • -
  • United Kingdom
  • -
  • February 26 2015

In R (on the application of Chancery (UK) LLP) -v- the Financial Ombudsman Service and Sir Ian Robinson, the court had to decide: Whether Chancery

De-enveloping for companies holding residential property above £1 million

  • Anthony Gold Solicitors
  • -
  • United Kingdom
  • -
  • February 11 2015

Companies based in the UK and overseas, who own residential property worth above £1m, need to consider "de-enveloping" or transferring the property