Helen Coward writes for Tax Journal on conditional contracts and the time of disposal

The proposed amendments will provide some clarity and address concerns regarding the consequences of furloughing EMI option holders.

These changes represent a significant shift in the tax and compliance landscape for businesses that engage contractors through PSCs.

Olivier Cavadini and Laure Cordt-Møller in Geneva consider key questions for companies on how to approach AGMs during the Covid crisis.

Charles Russell Speechlys has promoted four lawyers to Partner, effective 1 May 2020.