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Technical

Tax: 'Free' wine and VAT liability

Tax: 'Free' wine and VAT liability

Stuck on a technical issue?

Our technical expertise section is your go-to for access to a wide variety of technical content for company secretarial, governance, legal and compliance issues.

For charities, digital offers both opportunity and risk

For charities, digital offers both opportunity and risk

25 July 2018

But there is a wealth of guidance available to help. Read more

Is the plug about to be pulled on the gig economy?

Is the plug about to be pulled on the gig economy?

25 July 2018

Pimlico Plumbers’ case raises questions about how employment status is defined, while employers need to be mindful when dealing with sickness absence for employees with disabilities. Read more

Tax: 'Free' wine and VAT liability

Tax: 'Free' wine and VAT liability

25 July 2018

An M&S meal deal trips up over VAT, a guide to reporting on corporate interest restriction rules, and advice around paying family members for work. Read more

Construction contracts are a contest

Construction contracts are a contest

25 July 2018

Courts will only overturn public procurement in exceptional circumstances. Read more

A retrospective of twelve years of governance

A retrospective of twelve years of governance

25 July 2018

Reflections on changes faced by company secretaries over the past twelve years. Read more

What constitutes 'the final straw' for constructive dismissal?

What constitutes 'the final straw' for constructive dismissal?

28 June 2018

Assessing whether an old breach can be revived for constructive dismissal, while complexity abounds in parental leave cases and new clarification is issued on dress codes. Read more

Financial statements often warp the numbers

Financial statements often warp the numbers

28 June 2018

Alternative performance measures, and even EPS, can distort financial statements. Read more

Crackdown on gun jumping with mergers

Crackdown on gun jumping with mergers

28 June 2018

There is a global crackdown on companies failing to pre-notify authorities about mergers. Read more

Are directors going overboard?

Are directors going overboard?

26 June 2018

Rigid voting recommendations on directors’ commitments risk boards losing out on talent. Read more

Employment Appeal Tribunal clarifies rules on ‘bumping’ staff

Employment Appeal Tribunal clarifies rules on ‘bumping’ staff

14 May 2018

Employment round-up looks at Vento bands, discussions during proceedings breaks, and full particulars for Employment Tribunal claims. Read more

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