467 Search Results for

  • Kahn and Another (Appellants) v Commissioners of Inland Revenue (Respondents)

    United Kingdom 22.02.2002
    Kahn and Another (Appellants) v Commissioners of Inland Revenue (Respondents), otherwise known as Re Toshoku Finance, recently decided by the House of Lords, considered whether corporation tax was an expense...

  • DTI requires more transparency on directors' remuneration

    United Kingdom 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...

  • Overseas Commission Payments

    United Kingdom 11.02.2002
    Part 12 of the Anti-Terrorism Crime and Security Act comes in to force on Thursday, 14 February 2002. Its effect is to extend the existing Prevention of Corruption Acts to payments made to overseas agents...

  • More companies able to grant EMI options

    United Kingdom 21.12.2001
    The Chancellor announced in his pre-Budget report on 27th November 2001 that the number of companies permitted to grant enterprise management incentive options (EMI options) to their employees would be...

  • Recovery of VAT on costs reimbursed to employees

    United Kingdom 23.11.2001
    The European Court of Justice has handed down an important judgment concerning the extent to which an employer is entitled to recover as input tax VAT on staff paid costs reimbursed by his employer. The...

  • Taper Relief: welcome new legislation for taxpayers

    United Kingdom 22.11.2001
    "Securities" for the purposes of taper relief The Inland Revenue have announced that legislation is to be introduced to make it clear that all debentures will be regarded as securities for the purposes...

  • European company is coming at last

    United Kingdom 16.10.2001
    With the EU Council's formal adoption on 8th October 2001 of the Regulation on the Statute for a European Company, together with a related Directive on worker-participation, the introduction of pan-European...

  • EU draft directive on financial collateral arrangements

    United Kingdom 05.10.2001
    The EU is planning to issue a directive which, as it stands at present, will allow for the substitution and sale (re-hypothecation) of shares provided as security, most commonly in the context of securing...

  • TUPE consultation paper finally published

    United Kingdom 17.09.2001
    On Monday 10th September the Government finally published its long awaited consultation paper on the new TUPE regulations. The changes implement the 1998 revised Acquired Rights Directive and are intended...

  • EU Takeover Directive - The EU Commission tries again

    United Kingdom 10.09.2001
    On 4 July this year the European Parliament rejected the European Union's proposed Thirteenth Directive on company law concerning takeover bids. The Directive sought to provide adequate protection of shareholders...

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