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Directors’ duties to consider creditors’ interests – landmark Supreme Court Ruling

The primary duty of directors is to promote the success of the companies they serve for the benefit of their shareholders – but do they also owe a duty to creditors? The Supreme Court’s answer to that question is bound to herald a sea change in the boardrooms of...

Investigation and disciplinary hearings – why separation of functions matters

In all but the smallest organisations, fairness generally demands that different people should investigate allegations of workplace misconduct and preside over disciplinary hearings. As an Employment Tribunal (ET) ruling showed, a failure to maintain that separation...

In business with your life partner? Don’t neglect the legal formalities

When life partners are in business together, they all too frequently pay scant regard to the legal requirements involved in running a company. As a High Court ruling showed, however, such an informal approach can have serious and unforeseen consequences in the event...

The Budget 2023

On Wednesday 15 March 2023, Chancellor Jeremy Hunt delivered the Spring statement. Below is our summary of the key points. Free childcare The free 30 hours of weekly childcare will be extended to cover children from the age of nine months. This will apply to...

Employment dispute settlement precludes subsequent victimisation claim

The vast majority of employment cases end in compromise, thus doing away with the need for a public hearing. As a Court of Appeal ruling made plain, however, great professional care is required in drafting settlement agreements in order to ensure that they do not...

Selling a business? The structure of the deal can have huge tax implications

One good reason why professional advice should always be obtained before selling a business is that the structure of the deal can have very significant tax implications. In a case on point, a tax-efficient tweak to a share transaction achieved a multi-million-pound...

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