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Ashfords' In-House Legal Bulletin - December 2018

BUDGET CHANGES RELATING TO INTELLECTUAL PROPERTY 

From 07 November 2018, the government has implemented changes to de-grouping charge rules, which apply when a group sells a company that owns intangibles, so that they more closely align with the equivalent rules elsewhere in the tax code. 

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"FAILURE TO PREVENT"

THE MODERN TREND FOR CORPORATE CRIMINAL OFFENCES

In early November this year, the new Director of the Serious Fraud Office (SFO) provided evidence to a House of Lords committee on the Bribery Act 2010.

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S73 APPLICATION NOT A "FUNDAMENTAL ALTERATION"

Section 73 (S73) of the 1990 Town and Country Planning Act (TCPA) enables a planning permission condition of the previous permission to be varied. 

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