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Member Articles


Discretionary bonus not in breach of contract

Contact: Louise Merrell; Clarkslegal LLP (Reading, England) In Paturel v DB Services (UK) Ltd the High Court held that an employer’s decision to award one employee a discretionary bonus and two others a larger guarant ...

More onerous duties imposed on employers who sponsor employees on Tier 2 visas

Contact: Liz Timmins; Clarkslegal (Reading, England) UK Visas and Immigration (UKVI) have recently made changes to the Tier 2 and 5 sponsor guidance published on its website. UKVI already imposes onerous oblig ...

Electronic filing of first appeal before CIT(Appeals)

Contact: Bathiya & Associates LLP (Mumbai, India) It is the endeavour of the Income tax Department to digitise various functions of the Department for providing efficient taxpayer services. As another significant s ...

New Cybersecurity Law - Are You Prepared?

Contact: Susan Kohn Ross; Mitchell Silberberg & Knupp LLP (Los Angeles, California, USA) On December 18, 2015, President Obama signed into law the Cybersecurity Act of 2015.  Beginning at Division N, Publ ...

'Non-dom' reforms

Contact: Boodle Hatfield (London, England) As reported in our last edition, some fundamental changes to the taxation of 'non-doms' (UK residents who are domiciled abroad) are due to take effect from April 2017. A Consul ...

Commercial Agency Law- beware the differences in the UK

Contact: Blake Morgan LLP (Southampton, England) The effect of the Commercial Agents (Council Directive) Regulations 1993 ("the Regulations") in the UK can be quite different from other jurisdictions which have implemen ...

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