Tesco’s Chairman John Allan’s comment that white men on boards are becoming an “endangered species” threw the thorny issue of board room diversity back into the spot light at the

In these austere times, with headlines abounding in the media that big business doesn’t pay its fair share of tax, can tax planning ever be, or perceived to be, a

When do changes to a company’s articles take effect? Every UK company has its own ‘articles of association’ – the rules which govern the company’s internal administration. The company’s members

Carrying out a share buyback (or a ‘purchase of own shares’) is one way in which a company can return capital to its shareholders. There is a strict statutory procedure