HMRC publishes consultation on the taxation of Limited Liability Partnerships
Date Posted: 11/06/2013
Author: Jonathan Haley
HMRC has published an important consultation document which could impact significantly on businesses structured as Limited Liability Partnerships (LLPs).
In March 2013, while the public and papers focussed, somewhat predictably, on petrol and beer prices, the Chancellor made a quiet but critical announcement in his Budget. He declared that HMRC would be cons...
The Prudential decision on privilege
Date Posted: 23/01/2013
Author: James Price and Kate Allass
The UK Supreme Court has today handed down its judgment in the case of R (on the application of Prudential plc and another) -v- Special Commissioner of Income Tax and another  UKSC1.
Rio Bound: tailoring your governance structures to meet funding requirements
Date Posted: 17/10/2012
Author: Tom Bruce and Alastair Cotton
Good governance is firmly on the agenda of UK Sport and Sport England as they analyse and make their investment decisions for the next four-year funding cycle. For National Governing Bodies (NGBs) it is paramount to ensure these aspects of the funding requirements are being addressed. This article will examine those requirements and suggest ways that NGBs ca...
The Bribery Act 2010: no longer hospitable?
Date Posted: 24/02/2012
Author: Alastair Cotton
There has been much written and said about the Bribery Act 2010. A lot has been overstated. Will it really spell the end of corporate hospitality? Whilst this is unlikely, the impact of the Bribery Act means that organisations must review their current practices and devise policies and procedures to ensure they do not fall foul of these new anti-bribery provisions.
Bribery Act 2010 - Overview and Update
Date Posted: 24/05/2011
Author: Patrick Tolhurst
The Bribery Act 2010 (the “Act”) was one of the last acts of the previous Labour government and is due to come into force in the UK on 1 July 2011. Following the publication on 30 March 2011 of two separate pieces of guidance, one by the Ministry of Justice pursuant to Section 9 of the Act (the “MoJ Guidance”) and the other jointly by the Director of Public Prosecutions and ...
Guidance issued to clarify implications of The Bribery Act 2010
Date Posted: 23/05/2011
Author: Patrick Tolhurst
In the midst of the media maelstrom and bribery-related scaremongering, two separate pieces of guidance (one by the Ministry of Justice and the other jointly by the Director of Public Prosecutions and Serious Fraud Office (together the Guidance)), were issued last month to clarify the implications of the Bribery Act 2010 (the Act). With the Act coming into effect on 1 Ju...
Bribery Act 2010 - a commonsense approach
Date Posted: 28/03/2011
Author: Richard Lane
Following the release of the Ministry of Justice’s guidance in relation to the Bribery Act 2010, we provide a link to the document so that you can examine the guidance in full.
The Bribery Act 2010
Date Posted: 15/11/2010
Author: Anthony Turner
With aspects including corporate hospitality and political or charitable donations, the Bribery Act 2010 will have far-reaching consequences in business.