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An obligation to make a return on Form 42 arises if shares have been acquired, or an option granted, by reason of employment or if any other event has occurred which could give rise to a charge to tax, whether or not tax is in fact chargeable.

The government finally issued, in March 2005, its draft Bill on Corporate Manslaughter together with a consultation document. This comes almost 8 years after it pledged in its first manifesto to introduce a new offence of corporate killing.

The Finance Act 2004 extended the scope of the transfer pricing rules to transactions between UK group companies. Transfer pricing can now apply where there is no overseas involvement. This and subtle changes in the Inland Revenue's interpretation of their so called ‘capital exemption’ from transfer pricing could give rise to significant and unexpected corporation tax liabilities for those companies within the scope of transfer pricing.

On 24 March 2005 the Scottish Court of Appeal (the Inner House of the Court of Session) issued its decision in the appeal against the decision of Lord Eassie in Ritchie Brothers <I>(PWC) Limited v David Philp (Commercials) Limited</I>.

The statutory dismissal and grievance procedures introduced in October 2004 were intended to promote the resolution of disputes within the workplace. At the same time, new tribunal rules of procedure were brought into force which were designed to filter out weak claims and to make the tribunal process more efficient.

This article sets out the current regulatory position of participants in the UK general insurance market, and explains how that is about to change. It does not deal with the position of those involved in the life insurance market, which is in some respects different.

The Finance Act 2005 has introduced a new regime for certain trusts with vulnerable beneficiaries, which takes effect from 6 April 2004 (or the date on which the Settlement first qualifies under the legislation if later). The legislation introduces special tax treatment for these trusts.

Life never stops for a second - always on the move. And it tends to overtake those who don't keep pace. Local government is no exception. Change has been profound in recent years with a range of social, demographic, technological and environmental transformations. So the local government framework has to keep up if local authorities are to provide the leadership their stakeholders have a right to expect.

In 1981, Elizabeth Emanuel, together with her husband became one of the most famous design teams in the world following on from their design of the wedding dress of Lady Diana Spencer in her marriage to Prince Charles.

On 7th July 2005, the European Court of Justice confirmed that it is possible to register trade marks covering retail services in the European Union providing it was made clear the type of goods in relation to which such services are sold.

How long fintechn companies have been operating in the UK's payment services market will determine whether they have a choice over whether to temporarily opt out of new regulations...

‘I regard…the service of multiple notices merely saying the rent review is still ongoing as being an uncommercial burden for landlords, without any real compensating benefit to former tenants.At best they can serve as a reminder to the former tenant that arrears of rent may (or may not) be in the process of being accumulated as the rent review continues to drag on.At worst they will appear…to intimidate the former tenant unnecessarily’.

The Inland Revenue has recently published its proposals for reform of the trust taxation system. The proposals build on the earlier consultation document published at the end of 2003, and have attracted considerable criticism from some quarters as being vague and ill thought-out.

Two experienced Canadian lawyers examine contentious legal cases and explore the intersection of law and politics. Stephen Thiele and Gavin Tighe provide insight into how courts function...

DQ is delighted to announce that it is hosting a global tax enforcement conference, together with global law firm Latham & Watkins, in Gibraltar.

In the high profile case of Azmi v Kirklees MBC the EAT has held that a requirement that a Muslim teaching assistant remove her veil whilst teaching did not contravene the UK's religious discrimination laws.