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A Ships Wheel

January 12, 2021

The Argo noughts: Transfer of Assets Abroad

In HMRC v Andreas Rialas [2020] UKUT 367 (TCC) the Upper Tribunal gives helpful...

January 7, 2021

Ordinary but not straightforward: preference share rights

The meaning of ‘ordinary share capital’ (‘OSC’) mattered greatly to Stephen Warshaw. If certain...