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Searching Content indexed under Accounting and Audit by Barlow Lyde & Gilbert LLP ordered by Published Date Descending.
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1
When Is A Company Insolvent?
A new judgment of the Court of Appeal has made more complex and subjective the determination of whether a company is insolvent by reason of the so-called balance sheet test in section 123(2) Insolvency Act 1986.
UK
26 Jun 2011
2
Bribery Act - General And Insurance Market
The new corporate offence of a company's failure to prevent a bribe being paid on its behalf in the UK or elsewhere by a person with whom it is associated (which term includes employees and agents), subject to a defence of "adequate procedures" being in place to prevent a bribe.
UK
26 Jun 2011
3
New Tax Incentives For Investors
In the 2011 Budget (delivered on 23 March) the Government announced a number of important tax measures designed to encourage UK resident individuals to become "entrepreneurs" and invest in higher-risk unquoted trading companies and companies operating in the life science and bio-tech sector.
UK
26 Jun 2011
4
Corporate Briefing - June 2011
The law and regulation affecting businesses in the UK continue rapidly to develop and present companies with opportunities and challenges.
UK
26 Jun 2011
5
When is a Director Not a Director? The Supreme Court Enters the Fray
When will a director of a corporate director be a de facto director of a subject company? This was the £13 million question for Mr Holland, a director of Paycheck (Director Services) Ltd which was the corporate director of 42 composite companies, because as de facto director of these companies he could be held responsible for the payment of unlawful dividends under section 212 of the Insolvency Act 1986.
UK
2 Dec 2010
6
Court Of Appeal Rejects Appeal For Extension Of Legal Privilege To Accountants
The Court of Appeal has given its judgment1 in the appeal by Prudential Plc ("Prudential") seeking judicial review in respect of the application of legal professional privilege ("LPP") to advice on legal matters relating to tax which had been obtained from their accountants.
UK
21 Oct 2010
7
Government White Paper: ‘Reforming Financial Markets’
On 8 July 2009, HM Treasury’s White Paper entitled ‘Reforming financial markets’ (the ‘White Paper’) was published.
UK
24 Jul 2009
8
Trader´s Guide: How To Manage Risk And Reduce Exposure
Since September 2008, and the collapse of Lehman Brothers, not a day seems to pass without news of the impact of the global financial crisis upon markets.
UK
2 Apr 2009
9
Insolvency: The Cost Of "Assisting With Enquiries..."
Often, the first occasion on which a director will have to put his or her hand in his or her pocket to pay for legal representation is in the context of an investigation following an insolvency procedure.
UK
24 Mar 2009
10
The Road To Insolvency, And Directors´ Duties In The "Twilight Zone"
In the current economic climate, the threat of company insolvency is in the forefront of many executives' thoughts. For many, however, it is uncharted territory, complete with its own jargon and procedures.
UK
24 Mar 2009
11
Are Umbrellas Stormproof? International Networks Face Tests From US Courts
Two US court decisions within the last 12 months have demonstrated the perils for international networks when member practices are sued in the US. These decisions coincide with a period in which closer links are being forged within some of the largest networks.
UK
19 Feb 2009
12
Service Provision Changes Under TUPE 2006
TUPE 2006 provides two routes by which a relevant transfer can occur. The first is where an "economic entity" retains its identity post transfer (the traditional TUPE transfer, under reg 3(1)(a)). The second is a service provision change within reg 3(1)(b).
UK
11 Dec 2007
13
Solvency II And Group Regulation
The major developments that have emerged in insurance regulation over recent years are capital adequacy and corporate governance. It is anticipated that Solvency II will incorporate these developments.
UK
3 Jul 2007
14
Service Levels - Why Customers Should Lay The Groundwork
Even the most dazzling of Sales pitches will be little More than an empty Promise if the service levels Provided aren’t up to scratch. For a customer, making sure a supplier’s performance matches their pitch requires foresight, careful research and detailed drafting from the outset.
UK
11 Jun 2007
15
Challenging A Judge Or Arbitrator For Bias
The requirements for a challenge to a decision on the grounds of bias are the same irrespective of whether the challenge concerns a judge or an arbitrator. However, the approach taken by the courts is different when the challenge is to a judge rather than to an arbitrator. Both are, obviously, relevant to insurers.
UK
18 Jan 2007
16
A New Liability Regime For Corporate Reporting
Now that the Companies Act has received Royal Assent, we look afresh at the corporate reporting requirements for listed companies and consider to what extent these new requirements give effect to the EU legislation which lies behind many of them. We also consider the vulnerability of directors to cross border claims against directors of UK companies.
UK
4 Jan 2007
17
Assessment Of Damages: Recent Decision Of The English High Court
Raphael Wiseman v Virgin Atlantic Airways (13 June 2006) - The English High Court has recently confirmed the principles relating to assessment of damages in a denied boarding claim.
UK
10 Oct 2006
18
Aviation Insurance: New War Clauses
In early August 2006, the Aviation Insurance Clauses Group (of which BLG’s Nick Hughes is a member) published a suite of new aviation liability clauses and one aviation hull clause which are noteworthy not only for the importance of the subject matter but also for the process by which they were drafted.
UK
10 Oct 2006
19
New EU Legislation: Passengers With Reduced Mobility
New EU legislation has finally been published, coming into effect progressively over the next two years, which will enhance the rights of persons with reduced mobility to nondiscriminatory treatment and free of charge assistance at airports and on board aircraft.
UK
10 Oct 2006
20
Workplace Safety And Health: Cabin Crew Personal Injury
Employers in Hong Kong should note a recent judgment of the Hong Kong Court of Final Appeal which has found that an employer can be liable for injury to an employee which has been caused by foreseeable negligence on the part of the employee.
UK
5 Oct 2006
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