A stark warning to directors

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Improved exemption limits for raising external capital

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The' true and fair' requirement set out in section 393 of the Companies Act 20063 remains of fundamental importance in both UK

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Fulham Football Club (1987) Ltd v Richards

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Where the rules apply, the UK parent company is subject to UK tax on the income/profits as if they had been derived in the UK.

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If there's a particular purpose, make sure seller knows

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The court did have some sympathy for the club President however and granted him extra time to arrange for payment of the debt

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Is the corporate hospitality still legal?

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concerns about the legality of the contract (especially as both parties to it were solicitors!!)

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