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484 results found

Article

Travers Smith LLP | United Kingdom | 31 Jan 2019

Entrepreneurs' Relief An Update

As you will be aware, changes were announced in the October 2019 Budget to the qualifying conditions for Entrepreneurs' Relief (ER) requiring that

Article

Brodies LLP | United Kingdom | 15 Oct 2018

Don’t be taken by surprise by insolvency proceedings - lessons from Patisserie Valerie

It’s been reported that the board of directors of AIM-listed Patisserie Holdings plc, which owns the Patisserie Valerie chain of cafés, was not aware

Article

Addleshaw Goddard LLP | United Kingdom | 1 May 2018

Privilege round up

Since the decision of Andrews J in SFO v ENRC, in mid- 2017, lawyers have been more than usually alert to the question of whether communications

Article

Harbottle & Lewis LLP | United Kingdom | 12 Jul 2017

HMRC publish guidance on company liquidations and “phoenixism”

HMRC has published guidance on its views on the recent changes to the tax rules in relation to company windings up. The Finance Act 2016 introduced a

Article

Charles Russell Speechlys LLP | United Kingdom | 8 May 2017

When does a company or its directors “intend” to appoint an Administrator

This case raised the issue of when a company in financial distress (or the directors of that Company) should issue a Notice of Intention to Appoint

Article

Begbies Traynor Group plc | United Kingdom | 20 Oct 2016

What is a winding up order and can it be reversed once issued?

A winding up order can be used by creditors to enforce payment of a debt by a delinquent company. Often as an act of last resort, creditors petition

Article

9 Stone Buildings | United Kingdom, Global | 25 Aug 2016

Does Your Overseas Client Have the Essential Tools to Expand Business to the UK?

The United Kingdom consists of England, Wales, Scotland and Northern Ireland, and has three separate legal jurisdictions - England and Wales

Article

DLA Piper | United Kingdom | 22 Jul 2016

Leicester City Football Club: The legendary rise that almost never happened

Everyone in the UK, and the world of football, knows about the historic moment this spring when Leicester City was crowned champions of the English

Article

Burges Salmon LLP | United Kingdom | 29 Jun 2016

Pensions and VAT: employer's ability to recover

HMRC's position on the employer's ability to recover VAT on the cost of fund management and other services to its scheme appears close to being

Article

Fieldfisher LLP | United Kingdom | 30 Mar 2016

Company liquidations and entrepreneur's relief

On 24 March, HMRC published a summary of responses to the December consultation on Company Distributions, together with details of the Government's

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