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Member Articles


San Francisco Considers Reducing Commercial and Condominium Tax Assessments Pending Data on How the Pandemic Has Impacted Property Values

Authors: Jeffry Bernstein and Jessica Wilson In 1978, California voters passed Proposition 8, which amended the California Constitution to allow a temporary reduction in assessed value when the market value of a proper ...

Form 22 - 2021

It was made available, at the Tax Authorities’ website, the CIT return in force in 2021. ...

The Corporate Transparency Act (CTA) Requires Companies to Disclose Beneficial Owners

Author: Jennifer Leung On January 1, 2021, Congress passed the Corporate Transparency Act (CTA) as part of the 2021 National Defense Authorization Act. The CTA requires most private companies formed in the U.S. or regi ...

Claimant Awarded £25,000 in Damages for Defamatory Review

The caseAn issue that many businesses increasingly face is dealing with reviews on social media or review/ comparison websites. The recent case of ‘Summerfield Browne v Waymouth’ related to a review from a former cli ...

How Favoured Customer Clauses Can Result in a Breach of Competition Law

What is a Favoured Customer Clause? Technically known as “Most Favoured Nation Clauses” (“MFNs”), favoured customer clauses are essentially an arrangement or agreement whereby a supplier agrees not to treat a cu ...

Forms 25, 39 and Monthly Statement of Remunerations

Order 20230, of 26 February, was published, which releases information on questions raised by the taxpayers following the publication of new forms Form 25 (Donations Received), Form 39 (Income and Withholding Taxes at Fl ...

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