More sections of this document available when you sign-in to Lexis+ or register for a free trial.
This week's edition of Corporate weekly highlights includes: the publication of technical advice by the European Security and Markets Authority (ESMA) as part of the implementation of the European Listing Act, and a Scottish case relating to a refusal of a reclaiming motion concerning an alleged conspiracy to conclude an investment and share purchase agreement. This week’s edition also includes free access to a webinar on corporate governance developments in 2024 and 2025, presented by expert speakers, courtesy of ½Û×ÓÊÓƵ® Webinars.
To continue reading this news article, as well as thousands of others like it, sign in with ½Û×ÓÊÓƵ or register for a free trial
EXISTING USER? SIGN IN CONTINUE READING GET A QUOTE
To read the full news article, register for a free Lexis+ trial
**Trials are provided to all ½Û×ÓÊÓƵ content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these ½Û×ÓÊÓƵ services please email customer service via our online form. Free trials are only available to individuals based in the UK, Ireland and selected UK overseas territories and Caribbean countries. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
* denotes a required field
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
0330 161 1234