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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.

Put a Stake in it

Put a Stake in it

12 November 2019

Stakeholder engagement is key to upholding principles of the UK Corporate Governance Code. Read more

Brexit Bites

Brexit Bites

12 November 2019

Employers are feeling underprepared for the introduction of new immigration restrictions. Read more

Brand New

Brand New

12 November 2019

Are the current reporting rules still fit for purpose?. Read more

Band Aid Solution

Band Aid Solution

12 November 2019

European Court clarifies EU Commission’s powers to police member states’ taxation policies under state aid rules. Read more

Going freelance

Going freelance

01 October 2019

The Off-Payroll Working rules for April 2020. Read more

Into the foreground

Into the foreground

01 October 2019

Competition Appeal Tribunal clarifies limits of CMA and Secretary of State’s ability to intervene in mergers under UK merger control regime. Read more

Showing restraint

Showing restraint

01 October 2019

Supreme Court considers restrictive covenant wording for the first time in a century. Read more

Company Incorporation

Company Incorporation

01 October 2019

This month we are looking at the key steps and points to remember when incorporating a new company. Read more

Preparation is key

Preparation is key

29 August 2019

A joint publication from the FRC and the ICAEW recently provided practical suggestions for audit committees and boards of smaller listed and AIM quoted companies seeking to deliver high quality financial and risk reporting. Read more

Loose Change

Loose Change

28 August 2019

There is good news at last for the FTSE pension funds-but is it too late?. Read more

Add to Cart

Add to Cart

28 August 2019

The EU Commission focuses on the misuse of intellectual property rights in latest e-commerce competition enforcement. Read more

Playing Fair

Playing Fair

27 August 2019

Ahead of the summer recess the government published a raft of consultation papers with proposals in employment law. Read more

A Hard Pill to Swallow

A Hard Pill to Swallow

24 July 2019

Will the CMA face more rigorous scrutiny of its competition investigations following the Concordia case?. Read more

Against The Clock

Against The Clock

24 July 2019

What happens if you’re not ready to meet statutory requirements on time?. Read more

All things being equal?

All things being equal?

24 July 2019

Maternity pay and shared parental leave pay do not have to be equal. Read more

Special Relationship

Special Relationship

24 July 2019

Charities and non-charities can develop a healthy partnership. Read more

Judgement Call

Judgement Call

24 July 2019

Ownership of a company is not always easy to determine. Read more

Attention Class!

Attention Class!

05 July 2019

New life breathed into UK competition class actions?. Read more

Diverse Discrimination

Diverse Discrimination

05 July 2019

Police Force acted unlawfully when to trying to use ‘positive action’. Read more

Impaired Value

Impaired Value

05 July 2019

Retail stores hit by reporting impairments. Read more

Reviewing The Situation

Reviewing The Situation

05 July 2019

We take a look at the importance of board effectiveness reviews. Read more

Reporting SOS

Reporting SOS

16 May 2019

Tips for end of year reporting. Read more

Letting Off Steam

Letting Off Steam

16 May 2019

Online platforms and misuse of IP rights are the latest focus of the EU Commission’s competition law enforcement activities. Read more

Goodwill Gesture

Goodwill Gesture

16 May 2019

Questions still remain about the implementation of corporate tax relief. Read more

Lessons in Liability

Lessons in Liability

16 May 2019

Directors and company secretaries may be held personally liable in some circumstances. Read more

Charity Matters

Charity Matters

16 May 2019

The 2019 Charity Annual Return features some new and amended questions. Read more

Dual Elements

Dual Elements

11 April 2019

The CMA and Furman Review propose wide-ranging reforms to UK competition law. Read more

Banning so called ‘NDAs’?

Banning so called ‘NDAs’?

11 April 2019

After multiple scandals and the popularity of social media movements regarding sexual harassment, confidentiality clauses are being questioned. Read more

Digital Age

Digital Age

11 April 2019

Board portals and board pack software packages allow secure access to company documents and provide a number of key benefits. Read more

Crashing Down

Crashing Down

11 April 2019

There has been many auditing, reporting and governance reviews – but will they be any more effective this time around?. Read more

Taxing issues

Taxing issues

20 December 2018

A round up of how the 2018 autumn budget affects tax matters. Read more

Pricing is personal

Pricing is personal

20 December 2018

Bespoke pricing may be resulting in a bad deal for consumers. Read more

Part-time parity

Part-time parity

20 December 2018

Court of appeal finds in favour of part-time workers in British Airways case. Read more

Remuneration on report

Remuneration on report

20 December 2018

Part two of our guide to corporate governance reforms and forthcoming annual reporting obligations. Read more

Annual Appraisal

Annual Appraisal

20 December 2018

A review of 2018 in the world of charity governance. Read more

On report

On report

01 November 2018

Part One of our guide to corporate governance reforms and forthcoming annual reporting obligations. Read more

Pricing Algorithms

Pricing Algorithms

01 November 2018

Questions have been raised surrounding the existing provisions of competition law. Read more

The big problems

The big problems

01 November 2018

The Big Four auditors are coming under increasing amounts of scrutiny over financial reporting standards. Read more

The revised regime

The revised regime

01 November 2018

A report on what the work-related immigration system should look like post-Brexit has been released. Read more

The new governance code requirement for AIM companies

The new governance code requirement for AIM companies

01 October 2018

Under AIM Rule 26, AIM-listed companies must follow and report on a recognised corporate governance code. Read more

Root and branch reform of national security screening

Root and branch reform of national security screening

01 October 2018

The UK Government is looking to extend the national security screening regime of foreign investments. Read more

Employment law: A matter of privilege

Employment law: A matter of privilege

01 October 2018

A warning that legal advice from lawyers may not always be privileged, while further action is planned over sexual harassment protection. Read more

Tax: A short-sighted approach to short life assets

Tax: A short-sighted approach to short life assets

01 October 2018

Examining the oft-overlooked tax treatment of short life assets, and the complexity of tax relief for property investors. Read more

The bright side of charity governance

The bright side of charity governance

01 October 2018

A healthy culture and ethical consideration is important for charities to achieve good. Read more

The rising cost of negligence in the health service

The rising cost of negligence in the health service

03 September 2018

The NHS’s birthday is marred by a report showing a worrying increase in compensation payments. Read more

Hands-on approach needed to curb cartel behaviour

Hands-on approach needed to curb cartel behaviour

03 September 2018

A timely reminder that majority investors can be liable for cartel behaviour of investee companies. Read more

Bringing PSC non-compliance under control

Bringing PSC non-compliance under control

03 September 2018

Following developments in the PSC regime, Companies House is focusing its attention on non-compliance. Read more

Employment law: The right to appeal

Employment law: The right to appeal

27 August 2018

A reminder that employees are entitled to appeal in ‘right to work’ cases, and an update on the gig economy and gender pay gap reporting. Read more

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

How the EU will tax cyberspace

How the EU will tax cyberspace

14 May 2018

The EU is considering how it can make technology firms pay their fair share. Read more

UK targets merger thresholds for national security

UK targets merger thresholds for national security

14 May 2018

Government legislation would capture more acquisitions through turnover threshold and share of supply tests. Read more

A guide to share allotments

A guide to share allotments

14 May 2018

Reviewing authority to allot, pre-emption rights, consideration and listing requirements. Read more

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

Competition law for a select clientele

Competition law for a select clientele

26 January 2018

A European court allows luxury manufacturers to restrict where wares are sold. Read more

Remuneration committees: Guidance from the IA

Remuneration committees: Guidance from the IA

26 January 2018

Investment Association sets best practice for senior executive pay. Read more

Uber case shows changing rules of gig employment

Uber case shows changing rules of gig employment

07 December 2017

Our employment law roundup discusses the gig economy, misconduct investigations and indirect discrimination. Read more

Medical patent dispute marks loose collaboration rules

Medical patent dispute marks loose collaboration rules

07 December 2017

Securing the spoils of partnership between firms and universities requires close understanding of assigning procedures. Read more

CMA tells Showmen's Guild to play fair with others

CMA tells Showmen's Guild to play fair with others

07 December 2017

The travelling showmen case is a wakeup call on how competition law applies to small trade associations. Read more

How governance professionals should ring in the New Year

How governance professionals should ring in the New Year

07 December 2017

The end of the year offers a chance for company secretaries to take stock of best practice and prepare for upcoming events. Read more

Poetic justice for enthusiastic copyright claim

Poetic justice for enthusiastic copyright claim

23 November 2017

A dispute over a Dylan Thomas photograph shows the perils of accessible litigation. Read more

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

Contempt: The perils of legal discovery

Contempt: The perils of legal discovery

24 August 2017

A recent action for trademarks and competition illustrates the risks around contempt proceedings and proper use of disclosure. Read more

How to size the sanction under the CMA's new guidance

How to size the sanction under the CMA's new guidance

24 August 2017

The UK competition authority’s review of legal penalties will help business limit their liability for breach of competition law. Read more

Payback rules: Navigating share buybacks

Payback rules: Navigating share buybacks

23 August 2017

Companies must review law, governance and industry guidelines before returning funds through share buybacks. Read more

Employment law: GDPR, the Queen's Speech and beard banning

Employment law: GDPR, the Queen's Speech and beard banning

25 July 2017

Solicitor Lydia Newman discusses data protection, the government's new legislative programme, and a firm's facial hair cutbacks. Read more

Competition: How small firms can merge unscathed

Competition: How small firms can merge unscathed

25 July 2017

Robert Bell of Bryan Cave argues more small-market mergers are likely to be cleared under new de minimis guidelines. Read more

Drug bust-up reveals hazards of complex contracts

Drug bust-up reveals hazards of complex contracts

25 July 2017

A clash in court between two pharmaceutical giants highlights the importance of consistency and clarity in legal documents, says Paul Harris of Venner Shipley. Read more

Use the statement shortcut to shrink share capital

Use the statement shortcut to shrink share capital

25 July 2017

The solvency statement method is the easiest way of reducing share capital for private companies, says Lorraine Young of Shakespeare Martineau. Read more

Tidying the loose ends

Tidying the loose ends

27 June 2017

One year on, it is important to ensure ongoing compliance with the Market Abuse Regulation. Read more

Revenue recognition

Revenue recognition

26 June 2017

The new IFRS15 rules could seriously impact many companies’ reported profit. Read more

Seal of approval

Seal of approval

26 June 2017

English courts are trusted to decide licensing claims of overseas litigants. Read more

Damage limitation

Damage limitation

26 June 2017

UK Supreme Court imposes shock decision regarding EU public procurement rules. Read more

The right to be accompanied

The right to be accompanied

07 June 2017

Employees can have access to support at disciplinary hearings. Read more

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