The Register of Mergers provides a perfect solution in principle to charities that have merged to continue receiving future gifts made to their predecessors – or does it, asks Donald Taylor
The 'directing mind' defence has survived the judgment in Ferguson but to escape liability large companies will need to consider the relevant statute, says Thom Dyke
Ellie Watson explains how the ambitious targets set by the Carbon Reduction Commitment will be met in practice and what it will mean for landlords and tenants