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Technical

CMA merger guidance calibrates the crosshairs

CMA merger guidance calibrates the crosshairs - Read more

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.

Tax review: The labyrinth of benefits taxation

Tax review: The labyrinth of benefits taxation

07 November 2017

An anorak’s dispute over when a car is a van shows the need for reforms on how work benefits are taxed. Read more

Reporting rules and the death of defined benefit

Reporting rules and the death of defined benefit

07 November 2017

Growing pension reporting rules have contributed to the demise of defined benefit schemes. Read more

The EU, tax and the Apple of its ire

The EU, tax and the Apple of its ire

07 November 2017

The European Commission is suing Ireland over failure to recover ‘illegal state aid’ from Apple. Read more

The FRC and the future of corporate reporting

The FRC and the future of corporate reporting

07 November 2017

The FRC is forecasting how technology can revolutionise corporate reports. Read more

Employment review: A summer of legal bouts

Employment review: A summer of legal bouts

29 September 2017

Changes to injury to feelings compensation come alongside clarity on NED dismissal liability and holiday pay, says Lydia Newman. Read more

CMA merger guidance calibrates the crosshairs

CMA merger guidance calibrates the crosshairs

29 September 2017

The latest competition guidance clarifies the CMA’s stance and should help streamline the merger process, says Robert Bell. Read more

UK trademark ruling could see more branded criminals

UK trademark ruling could see more branded criminals

29 September 2017

A Supreme Court decision flags ambiguities on the law around the ‘grey’ goods market, says Paul Harris. Read more

Share buybacks: Tender is the offer

Share buybacks: Tender is the offer

29 September 2017

There are important details to consider when making a tender offer to repurchase shares, says Lorraine Young. Read more

Tax review: Final whistle blows on Rangers FC trusts

Tax review: Final whistle blows on Rangers FC trusts

12 September 2017

Also: UK government delays Making Tax Digital and Taylor Review proposes changes for employment contributions. Read more

Accounting: The total revolution of IFRS17

Accounting: The total revolution of IFRS17

24 August 2017

New insurance accounting rules threaten to be just as complex as their forebears. Read more

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