Business Interruption Claims: Supreme Court Judgment
COVID restrictions resulted in significant financial losses leading to insurance claims under business interruption (BI) insurance policies. The majority of claims were rejected primarily on the basis of policy wording. This article reviews the recent Supreme Court judgment handed down in respect of the test case on BI insurance claims.
Brexit Update: Deal or no Deal
Importing into the UK: Are you ready for Brexit?
National Security & Investment Bill: Impact on UK M&A
M&A in a COVID climate
Exit Day: Issues for UK exporters to EU
The UK left the EU at 11.00 pm (UK time) on 31 January 2020 (exit day). Under the terms of the UKEU withdrawal agreement the movement of goods between the UK and the EU remained unchanged. The post-Brexit transition period ends at 11.00 pm (UK time) on 31 December 2020 and it is clear will not be extended.
Share Schemes: Is your company EMI eligible?
A popular tax-advantaged share scheme is the Enterprise Management Incentives (“EMIs”). An HMRC research report found that “the EMI scheme had led to increased equity investments” and the majority of adopters surveyed “perceived EMI to be successful in helping companies retain key and skilled staff and improve staff morale”.