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This requirement is expected to come into force in October 2015.

The wait is over and finally we have the draft legislation and HMRC Guidance Notes implementing the planned reform of taxation for LLPs.

In April 2013, significant changes were introduced to the rules governing a purchase by a company of its own shares.

Over the past few years there has been an increased focus by enterprises large and small on corporate social responsibility, and there has been a substantial growth in social enterprise.

The Code Committee of the Takeover Panel has recently finalised amendments to the Takeover Code in respect of dividends, restrictions and suspensions of voting rights, and the definition of "acting in concert".

Rule 21.2 restricts a bidder (or any person acting in concert with it) from entering into an offer-related arrangement with a target company (or any person acting in concert with it)...

The directors of well-run companies ensure that significant legal commitments are documented in writing and, where appropriate, entered into only after taking relevant legal advice.

A franchise system's trade mark is a key intellectual property right and creates value in the franchise system.

Friday 1 July marks the fourth annual UK EO Day - a day of celebration of employee ownership and a fantastic opportunity to raise awareness of the positive impact the EO sector has on the UK economy.

Climate change mitigation has taken centre stage for governments and organizations worldwide, driven by environmental, social, and governance (ESG) agendas.

The Loan Market Association informed the market in March that it would cease to publish its Mandatory Costs Schedule on 1 April.

The LMA has made a minor correction to the pan-European private placement subscription agreement, a revised copy of which has been posted to the website, together with a redline highlighting the change.

Liability driven investment (LDI) arrangements are legally complex.

A short but important ESMA Discussion Paper was issued at the end of December entitled "Share classes of UCITS".

In the modern and increasingly tech-focused world, software technology is often a valuable asset of a potential borrower.

We consider below the circumstances in which a person may hold an "unpaid vendor lien", the effect of such a lien following the Supreme Court case of Menelaou v Bank of Cyprus UK Ltd [2016] EWHC 2656...

In the event that the UK votes to quit the EU, it is clear that there will be a lengthy period of several years of uncertainty as the journey towards an exit is navigated.

The Government announced in March 2013 along with the Budget that it would be taking various actions to improve the competitiveness of the UK Fund industry.