Following Labour's headline-making proposals to scrap non-dom tax status, the Conservatives have said that they will consider withdrawing non-dom tax privileges for people who have “inherited” their non-dom status. This briefing looks at what might change, and what non-doms should do now.
Law Firm: Macfarlanes | Published: 22 April 2015 | Practice Area: Enforcement and Regulation
The High Court has confirmed that the court does have jurisdiction to make a conditional order approving the completion of a cross-border merger under the Companies (Cross-Border Mergers) Regulations 2007. This Macfarlanes M&A update looks at the details and impact of this case.
Law Firm: Macfarlanes | Published: 20 April 2015 | Practice Area: Mergers & Acquisitions
This Macfarlanes briefing rounds up news of interest for M&A lawyers, this week focusing on a recent case in which the High Court was not willing to imply a term of good faith into a power to modify loan notes.
Law Firm: Macfarlanes | Published: 15 April 2015 | Practice Area: Litigation
Shared parental leave is now available to parents with babies due on or after 5 April this year. Many businesses will have well-developed policies already in place, but all employers now need to get to grips with the new legislation. This briefing sets out five things all companies need to know.
Law Firm: Macfarlanes | Published: 10 April 2015 | Practice Area: Regulation and Enforcement
Recent months have seen much controversy and confusion around the correct calculation of holiday pay, and until now, no court ruling has definitively addressed how precisely employers should calculate normal remuneration. However, this has now been answered, as this Macfarlanes briefing explains.
Law Firm: Macfarlanes | Published: 02 April 2015 | Practice Area: Contract of Employment and Statutory rights
The Small Business, Enterprise and Employment Bill, published in June 2013, has now received Royal Assent. The Small Business, Enterprise and Employment Act 2015 materially reforms UK company law - this Macfarlanes briefing looks at the key changes to consider now.
Law Firm: Macfarlanes | Published: 27 March 2015 | Practice Area: Company Administration
The UK Government’s Modern Slavery Bill is intended to "stamp out modern slavery". Modern slavery is considered to be a complex crime, encompassing human trafficking, slavery, forced labour and domestic servitude. This briefing looks at what the Bill will do and what companies must do in response.
Law Firm: Macfarlanes | Published: 25 March 2015 | Practice Area: Regulation and Enforcement
Many had predicted an overtly political Budget 2015, and Chancellor George Osborne gave a barnstorming performance, with plenty of political jibes aimed squarely at the Opposition. But has he done enough to swing voters back to the Conservative Party? Macfarlanes looks at the key details.
Law Firm: Macfarlanes | Published: 19 March 2015 | Practice Area: Enforcement and Regulation
Following the announcements made by George Osborne in today's final pre-election Budget, Macfarlanes sets out how personal allowances and tax rates will change from 2014-15 to 2015-16, covering income tax, National Insurance contributions, capital gains tax, inheritance tax, corporation tax and VAT.
Law Firm: Macfarlanes | Published: 18 March 2015 | Practice Area: Enforcement and Regulation
Shareholder activism, a well-established concept in the US, is less pronounced elsewhere. However, it is widely expected to become an increasingly important investment strategy in Europe and, in particular, the UK. This Macfarlanes briefing details the 10 key differences between the US and the UK.
Law Firm: Macfarlanes | Published: 12 March 2015 | Practice Area: Mergers & Acquisitions
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