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By Conor Brindley
In the June 2010 budget the coalition government confirmed that it will introduce legislation with effect from April 2011 to tackle "arrangements … which seek to avoid, defer or reduce liabilities … to income tax and national insurance contributions or to avoid restrictions on pension tax relief".
By Chris Pulham
Online advertising is the fastest growing advertising medium and a key source of income for many online services. An important factor in this growth is the ability of sites to gather information from consumers about their interests and browsing habits which is then used to build up user-profiles so that advertising can be tailored towards them.
By Alex Melrose
Whilst we are all now starting to get to grips with the new provisions of the Companies Act 2006, ("CA 2006"), there are areas which are still causing issues for people, or that may give rise to some unexpected and unwanted problems. Set out below is guidance on some of those areas.
By Gerard Dempsey
The recent Supreme Court decision in the case of RTS Flexible Systems Limited v Molkerei Alois Müller Gmbh & Co KG [2010] UKSC 14 is a reminder of the dangers to businesses of commencing work on commercial projects without having agreed contractual terms in advance.
By Tessa Laws
Despite the fact that we lag sadly behind our European counterparts in terms of renewable energy sources the UK remains confident that the talking will stop and action will take its place.
By Conor Brindley
Although economic indicators point to the UK emerging marginally from recession, many employers are still finding they are under pressure to reduce their headcount. As such, it is useful to revisit the tax treatment of termination payments.
By Priscilla Wan
"Digital Britain" – what springs to ones mind at the thought of this phrase? Digital developments within the economy of Britain or the promotion of investments within Britain’s communication structure? The government hopes it is both.
By Claire Nelson
It has been a turbulent 12 months, and you’d be hard pressed to find many companies that can say they have enjoyed the ride. But there are signs that we might have just turned a corner.
By Jon Lovitt
The recent financial crisis coupled with the market globalisation has brought to light various concerns regarding the current UK Listing regime.
By Rima Mehay
This year looks like it is going to be another exciting and busy time in the increasingly fast moving world of employment law. This article is a look at what we can expect to see in 2010.
By Tessa Laws
Yesterday the Government finally announced its Clean Energy Cashback Scheme – or "feed-in tariff" – for small-scale low-carbon electricity generation, along with its plans to introduce similar incentives for low-carbon heating.
By Matthew Dumbrell
A recent decision of the Court of Appeal in a case regarding an indemnity clause in a charterparty has provided an interpretation of the meaning of "subsidiary" in the Companies Acts (both 1985 and 2006) that could have significant implications for any corporate group structures or financial transactions where the shares in a group company or subsidiary are transferred to a security holder.
By Conor Brindley
With private equity transactions appearing to be on the increase, perhaps now is a good time to revisit what employers and employees need to consider when deciding whether or not to make a restricted securities regime election.
By Fiona Lawrence
Part 25 of the Civil Procedure Rules (CPR) allows a court to make an order for an interim payment when the defendant is insured or is a public body and where the claimant has obtained judgment or can show that it is likely that if the case went to trial, he would secure judgment for a substantial figure.
By Stephen Evans
Sienkiewicz v Greif (UK) Ltd was the first case where the Court of Appeal considered the implementation of section 3 of the Compensation Act 2006 ("the Act"). The decision has led some defendant practitioners to ask whether there is now strict liability in practical terms for asbestos exposure claims.