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Technical

Have work, will travel

Have work, will travel

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.

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

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