Additional Payment Caught for CGT - When a company is being taken over, there are many ways to structure the transaction. A recent case shows how important it can be to make sure that such transactions are correctly structured for tax purposes .... more

Buying from an Administrator - Pitfalls - With businesses becoming insolvent in large numbers, opportunities abound to acquire assets from their administrators. However, the low prices sought for the assets are due, at least in part, to the additional risk .... more

Cheer for Owners of Tenanted Pubs - It is common for the licence of managed premises to be held in the name of the owner of the premises (such as a brewery) rather than that of the tenant, since it makes it administratively more simple if the tenant changes. However, if the tenant then breaches the terms of the licence, this can cause problems .... more

Clarity the Key in Contracts - Clarity in property contracts is crucial, as is illustrated by a recent decision of the Court of Appeal .... more

Controlling Shareholder Can Be an Employee - The Court of Appeal has confirmed that a shareholder and director of a company can also be an employee under a contract of employment with the company, even where that person has a controlling interest in, or even total control of, the company .... more

Directors - You Need Protection - Directors of companies which become insolvent can find themselves in the firing line if they are found to have been complicit in the company engaging in 'wrongful trading' .... more

New Minimum Wage Rates Announced - The Government has announced new National Minimum Wage rates that will apply from 1 October 2009 .... more

Redundancy Dismissal and Age Discrimination - A recent case (Killa v Electronic Motions Systems Ltd.) illustrates the danger when making redundancy dismissals of failing to use objective criteria or a proper selection process to determine which employees are to go .... more

Workers on Long-Term Sick Leave - Non-Payment of Holiday Pay - The judgment of the House of Lords in the long-running case of Stringer and others v HM Revenue and Customs (HMRC) will be a blow to many businesses struggling to survive .... more