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Technical

Trump's tax cuts will play havoc with reported earnings

Trump's tax cuts will play havoc with reported earnings - Read more

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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.

Voting guidance for the 2018 AGM season

Voting guidance for the 2018 AGM season

18 April 2018

The latest PLSA and ISS voting guidelines on directors’ and auditors’ resolutions. Read more

UK redraws the boundaries of employment

UK redraws the boundaries of employment

17 April 2018

The government responds to fears the law has fallen behind modern work, while the courts clarify collective bargaining, garden leave and public interest whistleblowing. Read more

Trump's tax cuts will play havoc with reported earnings

Trump's tax cuts will play havoc with reported earnings

17 April 2018

US deferred tax reforms could lower firms’ reported profits in the short term, but will raise them over time. Read more

Court of Appeal ruling shows how courts might handle global cartels

Court of Appeal ruling shows how courts might handle global cartels

17 April 2018

The recent judgment considered the effects of complex international supply chains. Read more

EU Qualcomm fine bolsters credibility on IT competition

EU Qualcomm fine bolsters credibility on IT competition

05 March 2018

The European Commission's €1 billion penalty shows little fear of US complaints of favouritism. Read more

How to plan for the 2018 AGM season

How to plan for the 2018 AGM season

05 March 2018

Company secretaries should review the PLSA and ISS voting guidelines ahead of this year’s annual general meetings. Read more

ECJ ruling leaves employers unsure on holiday pay claim limits

ECJ ruling leaves employers unsure on holiday pay claim limits

05 March 2018

Employers face uncertain rulings on holiday pay claims and parental leave pay, as well as new risks for protected conversations. Read more

Switch to digital tax is leading to reform of late penalties

Switch to digital tax is leading to reform of late penalties

05 March 2018

Late submission of tax returns and payments will be handled differently for digital, amid changes on turning assets into stock and loan charges. Read more

Tax: Venture capital, disguised remuneration and R&D

Tax: Venture capital, disguised remuneration and R&D

26 January 2018

Tax practitioners must take stock after the UK's autumn budget and a delayed payments system rollout. Read more

A digital gauge for company reports

A digital gauge for company reports

26 January 2018

Future IT shifts will demand a new kind of corporate reporting. Read more

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