Several issues addressed in the December/January issue have progressed but the final outcomes remain unclear.
1 January 0001
Cross sector
G+C Article
When is a dividend payment not a dividend payment?
Looking at recent cases relating to the taxation of dividend payments and a potentially precedent-setting artificial tax avoidance case.
1 January 0001
Corporate
G+C Article
Hidden treasure
A look at the critical importance of the employee voice in the boardroom.
1 January 0001
Boards and committees
G+C Article
The S factor
The ESG spotlight is being focused on social factors as progress is made on defining and evaluating these difficult to measure elements.
1 January 0001
Feature
G+C Article
Into the digital realm
Could structured digital reporting be the catalyst for ubiquitous, truly digital-first reporting?
1 January 0001
Corporate
G+C Article
Better together
Tesco and EY have collaborated to implement a technology-enabled managed service solution, freeing up the Tesco company secretarial team to focus on activities where they can add real value.
1 January 0001
Company secretarial practice
G+C Article
Ask the right questions
Changes to charity Annual Returns should improve data capture while making the process simpler for charities.
1 January 0001
Charity
G+C Article
Beyond the horizon
A look ahead to what’s in store for compliance in 2023.
1 January 0001
Corporate
G+C Article
Takeovers and turnout
The reduced turn out seen at general meetings and AGMs during takeovers appears to be at odds with the current understanding of stewardship.