This guide outlines some of the key tax issues to consider when setting up a subsidiary in the UK. It assumes that the subsidiary will be a private company limited by shares, although other legal forms are available.
The High Court of Australia has reinstated a AUS$1.4 million (US$900,000) award of damages to an employee who was summarily dismissed in breach of the employer’s binding grievance procedures. In doing so, the court reversed the well-understood 115-year-old position that damages for psychiatric injury are not recoverable by an employee for an employer’s breach of the employment contract.
Businesses should review their cybersecurity programmes after the Security Bureau announced a draft bill aimed at strengthening the computer systems of critical infrastructure in the Hong Kong Special Administrative Region (SAR).
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