420 Suchergebnisse
  • Law Commission seeks to rein in professional trustees

    Großbritannien 17.01.2003
    In December, the Law Commission published a consultation paper entitled "Trustee Exemption Clauses" (Consultation Paper No 171). The paper can be accessed online at: http://www.lawcom.gov.uk/190.htm PRINCIPAL...
  • Statutory corporation tax deduction announced for employee share schemes

    Großbritannien 04.12.2002
    The Chancellor announced in the Pre-Budget Report on 27 November 2002 that a statutory corporation tax deduction would be introduced for companies in respect of the cost of providing shares for employee...
  • Special Commissioners give short lived victory to remuneration trusts

    Großbritannien 02.12.2002
    In the recent case of Dextra Accessories Limited and Others v HM Inspector of Taxes the Special Commissioners upheld the tax effectiveness of what is now quite a common tax avoidance device known as a...
  • New accountancy standards proposed on the treatment of share based payments

    Großbritannien 08.11.2002
    On 7th November 2002, the International Accounting Standards Board (IASB) published its exposure draft, ED2 containing proposals on how entities should account for share-based payment transactions. The...
  • All business to be entitled to statutory interest on late payment

    Großbritannien 07.08.2002
    From today, 7th August 2002, the UK legislation which provides for interest on overdue debts will apply to all businesses. Previously only small businesses benefited from this right. Now, any business...
  • New regulations on reporting directors' pay

    Großbritannien 10.07.2002
    On 25 June, Trade and Industry Secretary Patricia Hewitt announced that the Government would be bringing in new laws to give shareholders of quoted companies an annual advisory only vote on their directors'...
  • Litigation annual review 2002: Corporate social responsibility

    Großbritannien 04.04.2002
    A serious business issue Businesses of all sizes increasingly need to demonstrate their ethical behaviour to stakeholder groups. The risks to business from failure to meet society's expectations are growing,...
  • Litigation annual review 2002: Professional indemnity

    Großbritannien 04.04.2002
    Employees liability Employees will constantly be vulnerable to claims brought directly against them for advice given on behalf of their employers, after the House of Lords Appeal Committee refused Leave...
  • Litigation Annual Review 1

    TschechienRumänienGroßbritannien 28.03.2002
    The first year of the new millennium has seen the number of legal disputes started in the High Court continuing to decline, following the sweeping reforms of Lord Woolf and the increase in confidence in...
  • DTI requires more transparency on directors' remuneration

    Großbritannien 12.02.2002
    The DTI has published a Consultative Document on Directors' Remuneration, building on the 1995 Greenbury Report and the more recent Combined Code, to ensure that companies comply with the best practice...