In a good illustration of the numerous hurdles that must be jumped before the courts will approve a cross-border corporate merger within the European Economic Area (EEA), a judge has consented to a UK-registered investment bank becoming one with its German sister company.

In a telling reminder that the tax authorities are alert to unexplained bank deposits, a civil engineer has been directed to pay a £24,924 income tax demand – as well as a swingeing £11,216 penalty – after an inquiry into his tax affairs that

In a stark warning to businesses to watch out for tradesmen offering bogus property services, a crook pretended that scores of commercial premises had to have their drinking water compulsorily tested and hit them with substantial charges. John Stewart Richmond targeted businesses in Hertfordshire

In the context of an environmental disaster in which massive oil pollution was caused by a ship breaking up off the Spanish coast, important and novel issues have been raised as to whether a foreign sovereign state can be required to submit to arbitration

The Government’s new Employee Share Ownership scheme (ESO), which came into effect on 1 September 2013, has received a very muted welcome, bordering on total indifference, from the business community and its advisers. The scheme allows employees to give up some of their

In a ringing warning to businesses that an unusually good deal can sometimes signal fraud, ‘grey market’ traders who were refused a £4.3 million VAT deduction after being innocently caught up in a sophisticated missing trader fraud have triumphed over the tax authorities at

In a stark reminderof the hazards of playing the option markets, even for the most sophisticated investor, a multi-national company which was struck by a blizzard of margin calls after engaging in a series of ill-fated currency option transactions has been found liable to