Commissioners for His Majesty’s Revenue and Customs v SSE Generation Ltd [2023] UKSC 17 – UKSC Blog

Commissioners for His Majesty’s Revenue and Customs v SSE Generation Ltd [2023] UKSC 17 – UKSC Blog

SSE Generation Ltd, the respondent, claimed capital allowances on expenditure incurred when constructing a hydro-electric power station at Glendoe, Fort Augustus in Scotland. Such allowances may be deducted from income for the purpose of calculating a company’s trading profits subject …

California Weighs Formal Penalties for Attempts to Enforce Restrictive Covenants |  Seyfarth Shaw

California Weighs Formal Penalties for Attempts to Enforce Restrictive Covenants | Seyfarth Shaw

The California legislature is considering new legislation that proposes, among other things, penalties for an employer’s use of restrictive covenants as well as for attorneys who assist with their enforcement. Assembly Bill 747 was introduced in February 2023 and, if …