Mobile operator Lycamobile loses appeal as Upper Tribunal rules bundled charges liable for VAT even for allowances not used by customers in long-running dispute  

Sophie Brookes and Debbie Shaw examine rulings in Strand Hanson case on tail clauses in transactions and advisor fees, dissolution of family partnership in Cobden where no written agreement, and changes to UK prospectus regulations

Deloitte to set up a brand new regional firm covering Europe, Middle East and Africa (EMEA) to be headed up by Richard Houston, who is stepping down as UK CEO, triggering a vote for a new senior partner