Archive

Does HMRC's notion of significant influence match the reality within law firms?

By Ian Jeffery, Managing Partner, Lewis Silkin  

HMRC doesn't understand how section 4(4) of the LLPA actually works

By Roderick I'Anson Banks, Barrister, Partnership Counsel

Scratch the surface

Attorneys should expect the unexpected when discovering a client's hidden valuables: one person's treasure is another's big problem, says Sofia Tayton

Collective ownership: sound management is the responsibility of all partners

Firms should introduce a culture where risk management and financial stability are ongoing processes and behaviours rather than simply something to be looked at in the run up to renewal of insurance or bank facilities, says Jennifer Harren

Children law update

How 'extreme' must the circumstances be to justify adoption rather than long-term ?foster care, asks Noel Arnold as he reviews the Supreme Court's ruling in Re B and subsequent cases

Redefining membership: The UK's new definition of 'salaried member'

A vast array of fixed-share members of UK LLPs will be caught in the 'salaried member' net under the Finance Bill, says Anne Pritam

Moving feast: how compliance officers' roles are taking shape

With little guidance from the regulator, COLPs and COFAs only have their judgement to determine how they should discharge their duties - until the first disciplinary cases start clarifying the position, says Joanna Kingston-Davies

Diamond and dust: financial stability, the new management touchstone

With growing financial pressure on traditional partnership structures, risk management should be top of the agenda for law firms, but could 2014 also be the year of alternative models, asks Joanne Staphnill