The Lost and Found Discipline of Negotiation

Diplomacy is the art of letting someone else have your way. –    Sir David Frost An onslaught of judicial review claims has been predicted in light of the introduction of ‘follower notices’ by the Finance Act 2014. My own view, however, is that the review option will not be needed in genuine cases ofContinue reading “The Lost and Found Discipline of Negotiation”

Mixed Partnerships: Communique

Schedule 13 of the Finance Act 2014 will introduce a raft of rules pertaining to partnerships. The ‘salaried members’ and ‘mixed partnership’ rules are the most far-reaching of these (but by no means the only!). The salaried members rules are domestic in scope, whereas the mixed partnership rules can apply to offshore entities too. MyContinue reading “Mixed Partnerships: Communique”