In this article Philip Simpson discusses the issue of tax planning following the recent case of MJP Media Services Ltd v Revenue and Customs Commissioners [2010] UKFTT 298 (TC); [2010] SFTD 1083. This article originally appeared in issue 14 of W. Greens Scots Law Times and is reproduced here with their kind permission more...

In this article, Derek Francis discusses the contexts in, and principles upon, which the courts admit administration proceedings of entities which differ widely from registered companies. more...