Category: Tax Law

Prest v Petrodel Resources Ltd & Ors 2013 – The Veil of Incorporation

Prest v Petrodel Resources Ltd & Ors 2013 – The Veil of Incorporation

For over 100 years it has been a fundamental principle of corporate law that a company is a separate legal entity, distinct and separate from its shareholders. As a separate legal entity, a company...

Treaty Obligations Broken

Treaty Obligations Broken

The Romanian Finance Authorities are a law unto themselves. This is no more apparent than in the field of the prevention of Double Taxation.  Treaty obligations do not necessarily apply in all cases and...

Financial stability for law firms: is incorporation the way to go?

Financial stability for law firms: is incorporation the way to go?

In the fourth of a series of articles examining the issue of financial stability for law firms, Karen Hain, head of the professional practices team at Moore and Smalley and MHA, looks at how...

Financial stability for law firms: What are the warning signs?

Financial stability for law firms: What are the warning signs?

In the first of a series of articles examining the issue of financial stability for law firms, Karen Hain, head of the professional practices team at Moore and Smalley and MHA, explains how to...

Is Your Investment Safe?!

Is Your Investment Safe?!

During the property bubble in Romania a number of investors bought properties using a local company.  This was because a local company even if the shareholders were foreign it could own land.  This was...

Law School And That Other New Republic Article

Law School And That Other New Republic Article

The US magazine The New Republic has got itself famous for saying bad things about Big Law and its white-shoe wearing lawyers. A breed which the associate editor Noam Scheider has predicted will be all...

Is Social Media Uncontrollable?

Is Social Media Uncontrollable?

In a recent episode of The Big Questions (broadcast April 28 2013), Nicky Campbell tackled the issue of social media misuse and abuse. The context? Two days prior on April 26 2013, Dean Liddle...

Death and Taxes are Unavoidable?

Death and Taxes are Unavoidable?

Many people believe that as a signatory to the Declaration of Independence, Benjamin Franklin became President of the United States of America.  Although it was often used by Mark Twain, the phrase ‘The only...

The Case of Eweida and Others – v- the UK: a careful balancing act

The Case of Eweida and Others – v- the UK: a careful balancing act

The European Court of Human Rights (“ECHR”) has today (15 January 2012) handed down its decision in Eweida and Others -v- the UK (please see our previous blog here for further information). The ECHR...

Top 5 Silly Laws That You Might Be Breaking

Top 5 Silly Laws That You Might Be Breaking

So, you take care not to break the law? You stick to the rules, you watch your back, you do what you’re told. Well, you may not be aware that you could be a...

The Truth About Whiplash

The Truth About Whiplash

James Reilly, Personal Injury Partner It seems perverse for a government that has a stated aim of reducing the public sector that there is a never ending diatribe (much ill informed) on whiplash, health and...

Do Conveyancing Solicitors need to hold client money?

Do Conveyancing Solicitors need to hold client money?

Mortgage fraud is a continuing problem for lenders. Fraud can be committed in various ways, but one of the areas of concern for lenders occurs when conveyancing solicitors are directly involved. Notwithstanding the strict...

Vulnerable beneficiary trust rules are changing – get involved in the consultation

Vulnerable beneficiary trust rules are changing – get involved in the consultation

HM Revenue & Customs, the Government department responsible for the collection of taxes, the payment of some forms of state support and the administration of other regulatory regimes, are seeking views on changing the...

George Osborne’s ill thought out plan

George Osborne’s ill thought out plan

Is the lure of owning an amount of shares, and not paying capital gains tax on the profit that those shares make (if any) a fair exchange for surrendering  some of your employment rights?...

5 Law Firm Mobile Websites to Inspire You

5 Law Firm Mobile Websites to Inspire You

It’s no surprise that there aren’t many law firms with decent mobile sites, most law firms can’t even get their desktop version right. But don’t despair, I’ve been digging around and there is some...

Working through your pregnancy – How to make sure you keep you and your baby healthy

Working through your pregnancy – How to make sure you keep you and your baby healthy

If you are pregnant and working it is pretty much up to you when you begin your maternity leave. All employees are allowed a total of 52 weeks maternity leave and are entitled to...

Partnership v LLP – Which is best? There’s only one way to find out…

Partnership v LLP – Which is best? There’s only one way to find out…

Eimear McCartan, Partnership Law Solicitor On a regular basis, I receive queries from business clients trying to find the most suitable business vehicle to suit their commercial (and personal) needs. As is so often...