Loss for HMRC as Upper Tribunal rules for British Airways in dispute about £5.78m income tax and NICs liability on accommodation for BA flight crews after original FTT ruling was not released due to an administrative error

Sophie Brookes and Debbie Shaw on absence of register of members at Companies House in Palmer case, dispute over administrator’s appointment in Glint Pay, and new AIM rules signal acceptance of UK GAAP accounts

Jersey modernises prospectus rules and will repeal control of borrowing requirements to overhaul ‘outdated and duplicative’ rules for registered entities